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Kentucky Revised Statutes

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Statutes Last Updated July 23, 2012

Includes Enactments through the 2012 Extraordinary Session
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KRS Chapter 325.00


  • .010   Repealed, 1946.

  • .020   Repealed, 1946.

  • .030   Repealed, 1946.

  • .040   Repealed, 1946.

  • .050   Repealed, 1946.

  • .060   Repealed, 1946.

  • .070   Repealed, 1946.

  • .080   Repealed, 1946.

  • .090   Repealed, 1946.

  • .100   Repealed, 1946.

  • .110   Repealed, 1946.

  • .120   Repealed, 1946.

  • .130   Repealed, 1946.

  • .140   Repealed, 1946.

  • .150   Repealed, 1946.

  • .160   Repealed, 1946.

  • .170   Repealed, 1946.

  • .180   Repealed, 1946.

  • .190   Repealed, 1946.

  • .200   Repealed, 1946.

  • .210   Repealed, 1946.

  • .220   Definitions for chapter.

  • .230   State Board of Accountancy -- Membership -- Appointment, qualifications, term, vacancies, removal, compensation.

  • .240   Officers of the board -- Administrative regulations -- Rules of professional conduct -- Quorum -- Seal -- Records -- Employees -- Expenditure of funds for primary or secondary educational programs -- Professional liability insurance.

  • .250   Revolving fund for board.

  • .260   Repealed, 1968.

  • .261   Qualifications for licensure as certified public accountant.

  • .263   Submission of proof of educational requirements on and after April 1, 2007, by previously approved candidates.

  • .265   Repealed, 1990.

  • .270   Examination for certified public accountant -- Fees -- Reciprocity -- Cancellation of examination scores for failure to apply for license.

  • .280   Qualifications for licensure as certified public accountant by reciprocity and for foreign accountants.

  • .282   Privilege to practice granted to out-of-state licensee meeting substantially equivalent licensure requirements -- Qualifications -- Conditions agreed to -- When coordination with in-state firm required.

  • .285   Consent to jurisdiction of the board by unlicensed persons and firms.

  • .290   Use of title "certified public accountant."

  • .300   Repealed, 1994.

  • .301   Firms required to obtain license to practice in Kentucky -- Firms exempted from licensure requirement -- Criteria for license.

  • .310   Repealed, July 14, 2000.

  • .312   Designation as public accountant emeritus.

  • .315   Repealed, 1968.

  • .320   Repealed, July 14, 2000.

  • .321   Repealed, 1994.

  • .330   Application and issuance of license to practice -- Renewal -- Expiration -- Continuing professional education -- Reinstatement.

  • .340   Revocation, suspension, or refusal to renew or issue license.

  • .350   Revocation or suspension of, or refusal to renew license of firm.

  • .360   Proceedings for violations of this chapter.

  • .370   Modification, suspension, or reissuance of license.

  • .380   Restrictions on use of title.

  • .390   Repealed, 1994.

  • .400   Injunction against violations of KRS Chapter 325.

  • .410   Evidence of unlawful holding out as licensed to practice.

  • .420   Materials required to be furnished to client -- Ownership of accountant's working papers.

  • .430   Repealed, 1954.

  • .431   Evidentiary privilege for peer review committee materials -- Testimonial privilege -- Exceptions.

  • .440   Confidentiality of information obtained in practice.

  • .445   Accountant or attorney may act as agent of client for specified activities.  

  • .990   Penalty -- Prosecution by Attorney General.

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