# 201 KAR 1:140: 201 KAR 1:140. Procedures for the reinstatement or reissuance of a CPA license > Kentucky · Regulations · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_KY_KAR_T201_C001_R140 ## Section - **Citation:** 201 KAR 1:140 - **Heading:** 201 KAR 1:140. Procedures for the reinstatement or reissuance of a CPA license - **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 1:140 ## Text Section 1. Definition. "Accounting or auditing course" means: (1) A field of study dealing with pronouncements of authoritative accounting principles issued by the standard setting bodies; and (2) Â (a) Auditing subjects related to the examination of financial statements, operations, systems, and programs; (b) The review of internal and management controls; (c) The reporting on the results of audit findings; (d) Compilations; (e) Reviews; and (f) Other related subjects generally classified with the accounting discipline, except for courses in tax and computer software training. Section 2. A licensee who fails to renew his or her license by the August 1 renewal date shall be allowed to renew his or her license by complying with the requirements of KRS 325.330(7), 201 KAR 1:100, 201 KAR 1:065, and paying a $100 late fee, if: (1) The license is renewed online on or before September 1; or (2) The renewal materials and payment are received at the board office on or before September 1. Section 3. Â (1) A license expired for a period of more than one (1) month or voluntarily surrendered for any reason, except if a complaint is pending before the board, may be considered by the board for reinstatement if the applicant: (a) Submits a completed License Reinstatement Application; (b) Documents compliance with the continuing professional education requirements established in subsection (2) of this section; and (c) Submits a money order or check in the amount of $200 made payable to the Kentucky State Board of Accountancy. (2) An applicant shall document successful completion of either sixty (60) or eighty (80) hours of continuing professional education, based on the amount of hours the applicant was to have completed when the applicant's license expired or was voluntarily surrendered f this section; and (c) Submits a money order or check in the amount of $200 made payable to the Kentucky State Board of Accountancy. (2) An applicant shall document successful completion of either sixty (60) or eighty (80) hours of continuing professional education, based on the amount of hours the applicant was to have completed when the applicant's license expired or was voluntarily surrendered. The hours shall: (a) Include accounting or auditing courses that comprise at least one-half of the total amount of hours of continuing professional education required for the applicant; (b) Include two (2) hours of coursework in professional ethics; (c) Have been completed within two (2) years of the reinstatement request; and (d) Not have been previously used to satisfy Kentucky license renewal or reinstatement requirements. (3) When submitting an application, an applicant who is actively licensed in another state that maintains a continuing education requirement shall satisfy all of the requirements of this section, except for the continuing education hours required by subsection (2) of this section. Section 4. Â (1) If a license was revoked for reasons other than failure to satisfy the continuing professional education requirements, it may be considered for reinstatement if the applicant for reinstatement submits to the board, fifteen (15) days prior to the next scheduled meeting, a letter: (a) Requesting reinstatement; (b) Specifying the manner in which the applicant for reinstatement has complied with the terms of a disciplinary order of the board; and (c) Stating the reasons for the reinstatement request. (2) Â (a) Except as provided in paragraph (b) of this subsection, the board shall: 1. Review the request for reinstatement, the findings of fact, conclusions of law, and board order; 2. Affirm or deny the request; and 3. If denied, state in writing the corrective or remedial education, training, or review required before reinstatement shall be granted ing the reasons for the reinstatement request. (2) Â (a) Except as provided in paragraph (b) of this subsection, the board shall: 1. Review the request for reinstatement, the findings of fact, conclusions of law, and board order; 2. Affirm or deny the request; and 3. If denied, state in writing the corrective or remedial education, training, or review required before reinstatement shall be granted. (b) The board shall not consider a request for reinstatement submitted to the board: 1. Prior to the date for resubmission that is specified in the disciplinary order of the board; or 2. If the CPA or CPA firm in a disciplinary order waived the ability to seek reinstatement. (3) Â (a) If an applicant for reinstatement disagrees with the board's determination under this section, he or she may file a written request for a hearing before the board. (b) A hearing held pursuant to the provisions of this subsection shall be conducted in accordance with KRS 325.360 and 201 KAR 1:150. Section 5. Incorporation by Reference. (1) "License Reinstatement Application", August 2015, is incorporated by reference. (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. to 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_R140. Check the current official text before relying on it. Not legal advice.