(1) Only an individual who has received a license to practice or qualifies for a practice privilege shall be styled and known as a “certified public accountant.” A certified public accountant may also use the abbreviation “CPA” or “public accountant.”
(2) Licensees granted a waiver from continuing professional education based on retirement may use “certified public accountant,” “public accountant,” or “CPA,” but shall not engage in regulated activities.
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Terms Used In Kentucky Statutes 325.290

  • License: means a license as a certified public accountant or a firm issued pursuant to this chapter. See Kentucky Statutes 325.220
  • Public accountant: means a public accountant issued a license to practice by the
    Commonwealth of Kentucky under the Public Accounting Act of 1946 as amended. See Kentucky Statutes 325.220
  • Regulated activities: means the offering to perform or the performance for a client or potential client by a person or firm holding a license issued under this chapter of one (1) or more types of services involving the use of accounting, attest, or compilation services, including the issuance of reports on financial statements, or one (1) or more types of management advisory, financial advisory, or consulting services, or the preparation of tax returns or the furnishing of advice on tax matters. See Kentucky Statutes 325.220

Effective: July 15, 2008
History: Amended 2008 Ky. Acts ch. 101, sec. 5, effective July 15, 2008. — Amended
2000 Ky. Acts ch. 99, sec. 6, effective July 14, 2000. — Amended 1994 Ky. Acts ch.
248, sec. 6, effective July 15, 1994. — Amended 1990 Ky. Acts ch. 285, sec. 5, effective July 13, 1990. — Created 1946 Ky. Acts ch. 210, sec. 3(6).

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