201 KAR 1:065. Individual license renewal and fee.


      RELATES TO: KRS 325.330

      STATUTORY AUTHORITY: KRS 325.240(2), 325.330(7)

      NECESSITY, FUNCTION, AND CONFORMITY: KRS 325.330(7) requires the board to promulgate administrative regulations establishing license renewal procedures for certified public accountants. This administrative regulation establishes the procedures and fees for a certified public accountant to renew a license.


      Section 1. Except as provided in Section 2 of this administrative regulation, a certified public accountant seeking to renew his or her license shall:

      (1) Utilize the online License Renewal System offered by the board at www.cpa.ky.gov; and

      (2) Pay a renewal fee in the amount of $100.


      Section 2. If a certified public accountant is unable to utilize the online procedure, he or she shall:

      (1) Submit a written request to obtain a paper copy of the License Renewal Form to the Kentucky State Board of Accountancy, 332 W. Broadway, Suite 310, Louisville, Kentucky 40202;

      (2) Complete and submit the application to the board; and

      (3) Submit a check or money order made payable to the Kentucky State Board of Accountancy in the amount of $100.


      Section 3. The board shall notify a licensee that his or her license is due to expire in accordance with the renewal dates established in KRS 325.330(7)(a).


      Section 4. Incorporation by Reference. (1) The following material is incorporated by reference:

      (a) “License Renewal System”, January 2011; and

      (b) “License Renewal Form”, January 2011.

      (2) This material may be inspected, copied, or obtained, subject to applicable copyright law, at the State Board of Accountancy, 332 W. Broadway, Suite 310, Louisville, Kentucky 40202, Monday through Friday, 8 a.m. to 4:30 p.m. (18 Ky.R. 3069; eff. 6-7-92; Am. 20 Ky.R. 2043; 2775; eff. 3-8-94; 28 Ky.R. 1671; 2189; eff. 4-15-2002; 37 Ky.R. 1507; 1969; eff. 3-4-2011.)