Chapter 325. Public Accountants
- KY ST T. XXVI, Ch. 325, Refs & Annos
- 325.010 Definitions—Repealed
- 325.020 Use of Title Certified Public Accountant Without License Prohibited—Repealed
- 325.030 All Members of Partnership to be Licensed; Corporations Not to be Licensed—Repealed
- 325.040 Company to Keep List of Members on File with Board Secretary—Repealed
- 325.050 Qualifications of Applicant for License—Repealed
- 325.060 Examination; Time, Place, Subjects—Repealed
- 325.070 Fees—Repealed
- 325.080 Reexamination—Repealed
- 325.090 Reciprocity—Repealed
- 325.100 Voluntary Surrender of License—Repealed
- 325.110 Grounds for Revocation of License—Repealed
- 325.120 Notice of Proposed Revocation—Repealed
- 325.130 Hearing on Revocation—Repealed
- 325.140 Revoked License Certificate to be Surrendered—Repealed
- 325.150 State Board of Accountancy; Members; Terms—Repealed
- 325.160 Qualifications of Board Members—Repealed
- 325.170 Election of Officers—Repealed
- 325.180 Compensation of Board Members—Repealed
- 325.190 Quorum of Board—Repealed
- 325.200 Functions of Board—Repealed
- 325.210 Board to Keep Record, Report Annually to Governor—Repealed
- 325.220 Definitions for Chapter
- 325.230 State Board of Accountancy; Membership; Appointment, Qualifications, Term, Vacancies, Removal, Compensation
- 325.240 Officers of the Board; Administrative Regulations; Rules of Professional Conduct; Quorum; Seal; Records; Employees; Expenditure of Funds for Primary or Secondary Educational Programs and Scholarship Programs; Civil Immunity for Discretionary Acts
- 325.250 Revolving Fund for Board
- 325.260 Certified Public Accountants; Qualifications—Repealed
- 325.261 Qualifications for Licensure as Certified Public Accountant
- 325.263 Submission of Proof of Educational Requirements on and After April 1, 2007, by Previously Approved Candidates
- 325.265 Persons Eligible for CPA Examination; Experience Requirements to be Met—Repealed
- 325.270 Examination for Certified Public Accountant; Fees; Reciprocity; Cancellation of Examination Scores for Failure to Apply for License
- 325.280 Qualifications for Licensure as Certified Public Accountant by Reciprocity and for Foreign Accountants
- 325.282 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
- 325.285 Consent to Jurisdiction of the Board by Unlicensed Persons and Firms
- 325.290 Use of Title “Certified Public Accountant”
- 325.300 Partnership or Corporation of Certified Public Accountants; Registration—Repealed
- 325.301 Firms Required to Obtain License to Practice in Kentucky; Firms Exempted from Licensure Requirement; Criteria for License; Peer Review Oversight Committee; Administrative Regulations
- 325.310 Registration of Public Accountants; Use of Title “Public Accountant”—Repealed
- 325.312 Designation as Public Accountant Emeritus
- 325.315 Qualification as Public Accountants of Persons with Experience in Federal Service—Repealed
- 325.320 Partnership or Corporation of Public Accountants; Registration—Repealed
- 325.321 Sole Proprietorship; Registration; Firm Permit; Application—Repealed
- 325.330 Application and Issuance of License to Practice; Renewal; Expiration; Continuing Professional Education; Reinstatement
- 325.340 Revocation, Suspension, or Refusal to Renew or Issue License; Private Reprimand for Minor Violation; Administrative Regulations
- 325.350 Revocation or Suspension of, or Refusal to Renew License of Firm
- 325.360 Proceedings for Violations of this Chapter
- 325.370 Modification, Suspension, or Reissuance of License
- 325.380 Restrictions on Use of Title
- 325.390 Employment by Registered Accountants; Temporary Permits—Repealed
- 325.400 Injunction Against Violations of KRS Chapter 325
- 325.410 Evidence of Unlawful Holding Out as Licensed to Practice
- 325.420 Materials Required to be Furnished to Client; Ownership of Accountant's Working Papers
- 325.430 Exemption from Jury Service—Repealed
- 325.431 Evidentiary Privilege for Sponsoring Organization Materials; Testimonial Privilege; Exceptions
- 325.440 Confidentiality of Information Obtained in Practice
- 325.445 Accountant or Attorney May Act as Agent of Client for Specified Activities
- 325.990 Penalty; Prosecution by Attorney General