# 201 KAR 1:050: 201 KAR 1:050. Accountancy license application > Kentucky · Regulations · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_KY_KAR_T201_C001_R050 ## Section - **Citation:** 201 KAR 1:050 - **Heading:** 201 KAR 1:050. Accountancy license application - **Jurisdiction:** Kentucky - **Kind:** Regulations - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Kentucky Administrative Regulations / Title 201 (Boards and Commissions) / Chapter 001 / 201 KAR 1:050 ## Text Section 1. Â (1) A person who has met the qualifications established in KRS 325.261 shall submit the Application for License. (2) With his or her application, the person shall include: (a) A check or money order, which is nonrefundable, made payable to the Kentucky State Board of Accountancy for $100; (b) The certificate of experience as established in 201 KAR 1:063; (c) A list of colleges and universities the applicant attended with graduation dates, degrees awarded, and the "official transcript" as defined by 201 KAR 1:190, Section 1, unless it is already in the possession of the board; (d) An "official transcript" as defined by 201 KAR 1:190, Section 1, from an accredited college or university as established in 201 KAR 1:190, which verifies that the candidate has satisfied the 150-hour requirement of KRS 325.261; (e) Proof of successful completion of the Uniform CPA Exam. If the applicant successfully completed the examination in Kentucky, documentation shall not be required. If the examination was successfully completed in another jurisdiction, the applicant shall have an Authorization for Interstate Exchange of Information submitted to the board on his or her behalf; and (f) If the applicant is not a citizen of the United States, documentation from the: 1. United States Citizenship and Immigration Services, or its successor, to verify the person is legally residing in the United States; or 2. Employer that verifies the person is an employee of a public accounting firm, company, or institution of postsecondary education located outside the United States, which also has an office or campus located in the United States. Section 2. License by Reciprocity nited States Citizenship and Immigration Services, or its successor, to verify the person is legally residing in the United States; or 2. Employer that verifies the person is an employee of a public accounting firm, company, or institution of postsecondary education located outside the United States, which also has an office or campus located in the United States. Section 2. License by Reciprocity. (1) An applicant for a license by reciprocity shall submit or cause to have submitted: (a) An Application for Reciprocal License; (b) Payment of the fee established in Section 1(2)(a) of this administrative regulation and other documents required by Section 1(2) of this administrative regulation, except for an official transcript; and (c) An Authorization for Interstate Exchange of Information form completed by the licensing jurisdiction where the applicant holds a valid and active license to practice. (2) If the applicant cannot provide the certificate of experience as required in Section 1 of this administrative regulation and: (a) Is applying under the provisions of KRS 325.280(1)(c)1, the applicant shall have the licensing jurisdiction where he or she holds a valid and active license send certified copies of experience requirement documents from his or her license file; or (b) Is applying under the provisions of KRS 325.280(1)(c)2, he or she shall submit or cause to have submitted one (1) of the following documents, which clearly reflects that the applicant has practiced public accounting as a full-time profession for four (4) of the last ten (10) years: 1. Proof of public accounting errors and omissions insurance; 2. A letter from an attorney, client, or certified public accountant that has knowledge of the applicant's practice; 3. Copies of firm license applications; or 4. Copies of personal tax returns. Section 3. Incorporation by Reference licant has practiced public accounting as a full-time profession for four (4) of the last ten (10) years: 1. Proof of public accounting errors and omissions insurance; 2. A letter from an attorney, client, or certified public accountant that has knowledge of the applicant's practice; 3. Copies of firm license applications; or 4. Copies of personal tax returns. Section 3. Incorporation by Reference. (1) The following material is incorporated by reference: (a) "Application for License", August 2015; (b) "Application for Reciprocal License", August 2015; and (c) "Authorization for Interstate Exchange of Information", 2023. (2) This material may be inspected, copied, or obtained, subject to applicable copyright law, at the State Board of Accountancy, 332 W. Broadway, Suite 310, Louisville, Kentucky 40202, Monday through Friday, 8 a.m. and 4:30 p.m. ## Nearby sections - [201 KAR 1:020 201 KAR 1:020. Members of board](https://www.frixlaw.com/law-library/statutes/STATE_KY_KAR_T201_C001_R020.md) - [201 KAR 1:050 201 KAR 1:050. Accountancy license application](https://www.frixlaw.com/law-library/statutes/STATE_KY_KAR_T201_C001_R050.md) - [201 KAR 1:063 201 KAR 1:063. Certificate of experience](https://www.frixlaw.com/law-library/statutes/STATE_KY_KAR_T201_C001_R063.md) - [201 KAR 1:081 201 KAR 1:081. Firm license, renewal, and reinstatement](https://www.frixlaw.com/law-library/statutes/STATE_KY_KAR_T201_C001_R081.md) - [201 KAR 1:100 201 KAR 1:100. Continuing professional education requirements](https://www.frixlaw.com/law-library/statutes/STATE_KY_KAR_T201_C001_R100.md) - [201 KAR 1:140 201 KAR 1:140. Procedures for the reinstatement or reissuance of a CPA license](https://www.frixlaw.com/law-library/statutes/STATE_KY_KAR_T201_C001_R140.md) - [201 KAR 1:150 201 KAR 1:150. Procedures for the dissemination of information relative to hearings held before the Kentucky State Board of Accountancy](https://www.frixlaw.com/law-library/statutes/STATE_KY_KAR_T201_C001_R150.md) - [201 KAR 1:160 201 KAR 1:160. Peer reviews](https://www.frixlaw.com/law-library/statutes/STATE_KY_KAR_T201_C001_R160.md) - [201 KAR 1:180 201 KAR 1:180. Safe harbor language for nonlicensees to use in connection with a compilation of financial information](https://www.frixlaw.com/law-library/statutes/STATE_KY_KAR_T201_C001_R180.md) - [201 KAR 1:190 201 KAR 1:190. Examination sections, applications, and procedures](https://www.frixlaw.com/law-library/statutes/STATE_KY_KAR_T201_C001_R190.md) - [201 KAR 1:200 201 KAR 1:200. Board of Accountancy Scholarship Funding](https://www.frixlaw.com/law-library/statutes/STATE_KY_KAR_T201_C001_R200.md) - [201 KAR 1:290 201 KAR 1:290. Standards of practice](https://www.frixlaw.com/law-library/statutes/STATE_KY_KAR_T201_C001_R290.md) - [201 KAR 1:300 201 KAR 1:300. Rules of professional conduct](https://www.frixlaw.com/law-library/statutes/STATE_KY_KAR_T201_C001_R300.md) - [201 KAR 1:310 201 KAR 1:310. Expungement of minor violation](https://www.frixlaw.com/law-library/statutes/STATE_KY_KAR_T201_C001_R310.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_KY_KAR_T201_C001_R050. Check the current official text before relying on it. Not legal advice.