Kentucky Chapter 325 — Public Accountants
56 sections hosted, reproduced from the official public-domain source.
- KRS 325.010— Repealed, 1946
- KRS 325.020— Repealed, 1946
- KRS 325.030— Repealed, 1946
- KRS 325.040— Repealed, 1946
- KRS 325.050— Repealed, 1946
- KRS 325.060— Repealed, 1946
- KRS 325.070— Repealed, 1946
- KRS 325.080— Repealed, 1946
- KRS 325.090— Repealed, 1946
- KRS 325.100— Repealed, 1946
- KRS 325.110— Repealed, 1946
- KRS 325.120— Repealed, 1946
- KRS 325.130— Repealed, 1946
- KRS 325.140— Repealed, 1946
- KRS 325.150— Repealed, 1946
- KRS 325.160— Repealed, 1946
- KRS 325.170— Repealed, 1946
- KRS 325.180— Repealed, 1946
- KRS 325.190— Repealed, 1946
- KRS 325.200— Repealed, 1946
- KRS 325.210— Repealed, 1946
- KRS 325.220— Definitions for chapter
- KRS 325.230— State Board of Accountancy -- Membership -- Appointment, qualifications, term, vacancies, removal, compensation
- KRS 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
- KRS 325.250— Revolving fund for board
- KRS 325.260— Repealed, 1968
- KRS 325.261— Qualifications for licensure as certified public accountant
- KRS 325.263— Submission of proof of educational requirements on and after April 1, 2007, by previously approved candidates
- KRS 325.265— Repealed, 1990
- KRS 325.270— Examination for certified public accountant -- Fees -- Reciprocity -- Cancellation of examination scores for failure to apply for license
- KRS 325.280— Qualifications for licensure as certified public accountant by reciprocity and for foreign accountants
- KRS 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
- KRS 325.285— Consent to jurisdiction of the board by unlicensed persons and firms
- KRS 325.290— Use of title "certified public accountant" -- Uncompensated services provided by licensee granted continuing professional education waiver based on retirement
- KRS 325.300— Repealed, 1994
- KRS 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
- KRS 325.310— Repealed, 2000
- KRS 325.312— Designation as public accountant emeritus
- KRS 325.315— Repealed, 1968
- KRS 325.320— Repealed, 2000
- KRS 325.321— Repealed, 1994
- KRS 325.330— Application and issuance of license to practice -- Renewal -- Expiration -- Continuing professional education -- Reinstatement
- KRS 325.340— Revocation, suspension, or refusal to renew or issue license -- Private reprimand for minor violation -- Administrative regulations
- KRS 325.350— Revocation or suspension of, or refusal to renew license of firm
- KRS 325.360— Proceedings for violations of this chapter
- KRS 325.370— Modification, suspension, or reissuance of license
- KRS 325.380— Restrictions on use of title
- KRS 325.390— Repealed, 1994
- KRS 325.400— Injunction against violations of KRS Chapter 325
- KRS 325.410— Evidence of unlawful holding out as licensed to practice
- KRS 325.420— Materials required to be furnished to client -- Ownership of accountant's working papers
- KRS 325.430— Repealed, 1954
- KRS 325.431— Evidentiary privilege for sponsoring organization materials -- Testimonial privilege -- Exceptions
- KRS 325.440— Confidentiality of information obtained in practice
- KRS 325.445— Accountant or attorney may act as agent of client for specified activities
- KRS 325.990— Penalty -- Prosecution by Attorney General