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Kentucky Revised Statutes (Last Updated: May 10, 2014) |
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TITLE XXVI. OCCUPATIONS AND PROFESSIONS |
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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 Repealed, 1946. [Repealed] |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 Repealed, 1946. [Repealed] |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 Repealed, 1946. [Repealed] |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 Repealed, 1946. [Repealed] |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 Repealed, 1946. [Repealed] |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 Repealed, 1946. [Repealed] |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 Repealed, 1946. [Repealed] |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 Repealed, 1946. [Repealed] |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 Repealed, 1946. [Repealed] |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 Repealed, 1946. [Repealed] |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 Repealed, 1946. [Repealed] |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 Repealed, 1946. [Repealed] |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 Repealed, 1946. [Repealed] |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 Repealed, 1946. [Repealed] |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 Repealed, 1946. [Repealed] |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 Repealed, 1946. [Repealed] |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 Repealed, 1946. [Repealed] |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 Repealed, 1946. [Repealed] |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 Repealed, 1946. [Repealed] |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 Repealed, 1946. [Repealed] |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 Repealed, 1946. [Repealed] |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. |
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 Repealed, 1968. [Repealed] |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 Repealed, 1990. [Repealed] |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. |
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 Repealed, 1994. [Repealed] |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 Repealed, July 14, 2000. [Repealed] |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 Repealed, 1968. [Repealed] |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 Repealed, July 14, 2000. [Repealed] |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 Repealed, 1994. [Repealed] |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. |