CHAPTER 325. PUBLIC ACCOUNTANTS  


010. Repealed, 1946. [Repealed]
020. Repealed, 1946. [Repealed]
030. Repealed, 1946. [Repealed]
040. Repealed, 1946. [Repealed]
050. Repealed, 1946. [Repealed]
060. Repealed, 1946. [Repealed]
070. Repealed, 1946. [Repealed]
080. Repealed, 1946. [Repealed]
090. Repealed, 1946. [Repealed]
100. Repealed, 1946. [Repealed]
110. Repealed, 1946. [Repealed]
120. Repealed, 1946. [Repealed]
130. Repealed, 1946. [Repealed]
140. Repealed, 1946. [Repealed]
150. Repealed, 1946. [Repealed]
160. Repealed, 1946. [Repealed]
170. Repealed, 1946. [Repealed]
180. Repealed, 1946. [Repealed]
190. Repealed, 1946. [Repealed]
200. Repealed, 1946. [Repealed]
210. Repealed, 1946. [Repealed]
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 Repealed, 1968. [Repealed]
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 Repealed, 1990. [Repealed]
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 Repealed, 1994. [Repealed]
301. Firms required to obtain license to practice in Kentucky -- Firms exempted from licensure requirement -- Criteria for license.
310. Repealed, July 14, 2000. [Repealed]
312. Designation as public accountant emeritus.
315. Repealed, 1968. [Repealed]
320. Repealed, July 14, 2000. [Repealed]
321. Repealed, 1994. [Repealed]
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. [Repealed]
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. [Repealed]
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.