Kentucky Revised Statutes
Chapter 325 - Public accountants
325.120 Repealed, 1946.

Kentucky Revised Statutes

Chapter 325 - Public accountants

325.010 Repealed, 1946.

325.020 Repealed, 1946.

325.030 Repealed, 1946.

325.040 Repealed, 1946.

325.050 Repealed, 1946.

325.060 Repealed, 1946.

325.070 Repealed, 1946.

325.080 Repealed, 1946.

325.090 Repealed, 1946.

325.100 Repealed, 1946.

325.110 Repealed, 1946.

325.120 Repealed, 1946.

325.130 Repealed, 1946.

325.140 Repealed, 1946.

325.150 Repealed, 1946.

325.160 Repealed, 1946.

325.170 Repealed, 1946.

325.180 Repealed, 1946.

325.190 Repealed, 1946.

325.200 Repealed, 1946.

325.210 Repealed, 1946.

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 fo...

325.250 Revolving fund for board.

325.260 Repealed, 1968.

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325.265 Repealed, 1990.

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325.300 Repealed, 1994.

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325.310 Repealed, 2000.

325.312 Designation as public accountant emeritus.

325.315 Repealed, 1968.

325.320 Repealed, 2000.

325.321 Repealed, 1994.

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 Repealed, 1994.

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 Repealed, 1954.

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.