{"data":{"id":"us-ky/krs-325.330","jurisdiction":"us-ky","citation":"KRS 325.330","heading":"Application and issuance of license to practice -- Renewal -- Expiration --","body":"Continuing professional education -- Reinstatement.\n(1) An applicant for an initial license to practice shall:\n(a) Satisfy all the requirements of KRS 325.261 and the  administrative\nregulations promulgated by the board;\n(b) Pay a fee not to exceed two hundred dollars ($200); and\n(c) Complete the application process established in an administrative regulation\npromulgated by the board.\n(2) Licenses shall be initially iss ued and renewed for a period of two (2) years, and\nshall expire on the first day of July in the year of expiration.\n(3) When an initial license to practice is granted, the board shall issue a nonrenewable\ndocument that indicates that the licensee has satis fied all requirements to receive an\ninitial license as a certified public accountant.\n(4) An applicant for renewal of a license to practice who is in good standing shall\ncomplete the renewal procedure established in administrative regulations\npromulgated by the board that show that the applicant has:\n(a) Fulfilled the requirement of continuing professional education as defined by\nthe board by administrative regulation, but not to exceed eighty (80) hours\nduring a two (2) year calendar period ending December  31 preceding the July\n1 renewal date. Certified public accountants not employed by a firm licensed\nby the board shall be required to achieve continuing professional education\nnot to exceed sixty (60) hours during the two (2) year calendar period ending\nDecember 31 preceding the July 1 renewal date. The board shall provide for\nlesser, prorated requirements for applicants whose initial permit was issued\nsubstantially less than two (2) years prior to the renewal date;\n(b) Paid a fee not to exceed two hundred dollars ($200) biennially;\n(c) Listed a permanent mailing address; and\n(d) Designated as part of the renewal process whether the applicant is employed\nby a firm licensed by the board.\n(5) Any license not renewed by the expiration date shall automatically expire and the\nholder of the expired license shall be prohibited from practi cing public accounting\nor holding himself or herself out as a certified public accountant.\n(6) (a) The holder of a license that from the date of renewal has been expired for a\nperiod shorter than six (6) months, and who has not violated any other\nprovision of this chapter, may renew the license by meeting all of the\nrequirements of this section and paying a late penalty fee not to exceed one\nhundred dollars ($100).\n(b) If the license has expired for a period longer than six (6) months, the applicant\nshall a pply to the board for reinstatement. The board shall determine the\neligibility for license reissuance, including a late penalty fee not to exceed two\nhundred dollars ($200) and additional continuing professional education\nhours.\n(c) Failure to receive a re newal notice shall not constitute an adequate reason for\nfailing to renew the license to practice in a timely manner.\n(7) (a) Effective January 1, 2011, licenses shall expire on August 1 of the year in\nwhich they are to be renewed. Odd -numbered licenses shall expire on August\n1 of every odd -numbered year and even -numbered licenses shall expire on\nAugust 1 of every even-numbered year.\n(b) An applicant for renewal of a license to practice who is in good standing shall\ncomplete the renewal procedure, which sha ll be established by administrative\nregulation promulgated by the board and shall require the applicant to:\n1. Fulfill the continuing professional education requirements, as defined by\nthe board by promulgation of administrative regulation, in accordance\nwith the following:\na. Certified public accountants employed by or operating a firm\nlicensed by the board shall be required to complete no more than\neighty (80) hours of continuing professional education during the\ntwo (2) year calendar period ending Decemb er 31 preceding the\nAugust 1 renewal date;\nb. Certified public accountants not employed by a firm licensed by\nthe board shall be required to complete no more than sixty (60)\nhours during the two (2) year calendar period ending December 31\npreceding the August 1 renewal date; and\nc. The board shall provide for lesser, prorated requirements for\napplicants whose initial license was issued substantially less than\ntwo (2) years prior to the renewal date;\n2. Pay a fee not to exceed two hundred dollars ($200) biennially;\n3. Provide a permanent mailing address; and\n4. Designate where the applicant is currently practicing.\n(c) Any license not renewed by the expiration date shall automatically expire, and\nthe holder of the expired license shall be prohibited from prac ticing public\naccounting or holding himself or herself out as a certified public accountant.\n(d) 1. The holder of a license that has been expired for a period of less than\none (1) month, who has not violated any other provision of this chapter,\nmay renew the license by meeting all of the requirements of this section\nand paying a late penalty fee not to exceed one hundred dollars ($100).\n2. If the license has expired for a period longer than one (1) month, the\napplicant shall apply to the board for reinstate ment. The board shall\ndetermine the eligibility for license reissuance, including a late penalty\nfee not to exceed two hundred dollars ($200) and additional continuing\nprofessional education hours.\n(8) The board may reduce or waive the license to practice renewal requirements upon\nwritten request of the licensee showing illness, extreme hardship, or age and\nretirement from practice as prescribed by the board by administrative regulation.\n(9) A licensee shall notify the board in writing of a change in his or her mailing address\nwithin twenty (20) days following the effective date of the change in address.","path":["KRS Chapter 325"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56083","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:58:20Z","sha256":"cfdd803970ee2d1e2a48760f0f417455fd5b58af17deab0dbccc510355848ced","source_id":"us-ky","stale":false,"prev":"us-ky/krs-325.321","next":"us-ky/krs-325.340"},"notice":"GroundRules: Original legal text. Not legal advice."}