Kentucky Code — 38861
Browse 56 sections in division 38861 of the Kentucky code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 325.010. Repealed, 1946.
- § 325.020. Repealed, 1946.
- § 325.030. Repealed, 1946.
- § 325.040. Repealed, 1946.
- § 325.050. Repealed, 1946.
- § 325.060. Repealed, 1946.
- § 325.070. Repealed, 1946.
- § 325.080. Repealed, 1946.
- § 325.090. Repealed, 1946.
- § 325.100. Repealed, 1946.
- § 325.110. Repealed, 1946.
- § 325.120. Repealed, 1946.
- § 325.130. Repealed, 1946.
- § 325.140. Repealed, 1946.
- § 325.150. Repealed, 1946.
- § 325.160. Repealed, 1946.
- § 325.170. Repealed, 1946.
- § 325.180. Repealed, 1946.
- § 325.190. Repealed, 1946.
- § 325.200. Repealed, 1946.
- § 325.210. Repealed, 1946.
- § 325.220. Definitions for chapter.
- § 325.230. State Board of Accountancy -- Membership -- Appointment, qualifications, term, vacancies, removal, compensation.
- § 325.240. Officers of the board -- Administrative regulations -- Rules of professional conduct -- Quorum -- Seal -- Records -- Employees -- Expenditure of funds for primary or secondary educational programs and scholarship programs -- Civil immunity for discretionary acts.
- § 325.250. Revolving fund for board.
- § 325.260. Repealed, 1968.
- § 325.261. Qualifications for licensure as certified public accountant.
- § 325.263. Repealed, 2026.
- § 325.265. Repealed, 1990.
- § 325.270. Examination for certified public accountant -- Fees -- Reciprocity -- Cancellation of examination scores for failure to apply for license.
- § 325.280. Qualifications for licensure as certified public accountant by reciprocity and for foreign accountants.
- § 325.282. 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 -- Revocation of privilege.
- § 325.285. Consent to jurisdiction of the board by unlicensed persons and firms.
- § 325.290. Use of title "certified public accountant" -- Uncompensated services provided by licensee granted continuing professional education waiver based on retirement.
- § 325.300. Repealed, 1994.
- § 325.301. Firms required to obtain license to practice in Kentucky -- Firms exempted from licensure requirement -- Criteria for license -- Peer Review Oversight Committee -- Administrative regulations.
- § 325.310. Repealed, 2000.
- § 325.312. Designation as public accountant emeritus.
- § 325.315. Repealed, 1968.
- § 325.320. Repealed, 2000.
- § 325.321. Repealed, 1994.
- § 325.330. Application and issuance of license to practice -- Renewal -- Expiration -- Continuing professional education -- Reinstatement.
- § 325.340. Revocation, suspension, or refusal to renew or issue license -- Private reprimand for minor violation -- Administrative regulations.
- § 325.350. Revocation or suspension of, or refusal to renew license of firm.
- § 325.360. Proceedings for violations of this chapter.
- § 325.370. Modification, suspension, or reissuance of license.
- § 325.380. Restrictions on use of title.
- § 325.390. Repealed, 1994.
- § 325.400. Injunction against violations of KRS Chapter 325.
- § 325.410. Evidence of unlawful holding out as licensed to practice.
- § 325.420. Materials required to be furnished to client -- Ownership of accountant's working papers.
- § 325.430. Repealed, 1954.
- § 325.431. Evidentiary privilege for sponsoring organization materials -- Testimonial privilege -- Exceptions.
- § 325.440. Confidentiality of information obtained in practice.
- § 325.445. Accountant or attorney may act as agent of client for specified activities.
- § 325.990. Penalty -- Prosecution by Attorney General.