(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.
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).