Kentucky CPA License Reinstatement: What a Lapsed License Costs
If your Kentucky CPA license has already lapsed
See how we verify every figure on this site.
Verified 2026-11-11
Reinstatement Fee
$200
Flat $200 reinstatement fee (201 KAR 1:140 Section 3(1)(c)) -- separate from a $100 late fee that applies if renewal is completed within the Aug 1-Sep 1 grace window before the license fully expires.
Catch-Up CPE Required
- No extra CPE beyond normal renewal -- reinstatement requires documenting the same total (60 or 80 hours, whichever applied when the license expired) owed for a normal renewal, completed within the 2 years before the reinstatement application.
- 2 ethics hours, within that total.
Source of record
201 KAR 1:140, Section 3 (Procedures for reinstatement or reissuance of a CPA license)
read the rule →
What triggers lapsed status: Licenses renew biennially (odd-numbered licenses in odd years, even in even years) with a July 1-31 renewal window; an Aug 1-Sep 1 grace period allows renewal with a $100 late fee. A license not renewed by September 1 expires. Reinstatement applies once a license has been expired more than 1 month or voluntarily surrendered.
Last verified: November 11, 2026 · checked against the state's codified statute or administrative rule, not just a board webpage — if we can't verify a date against primary law, we say so instead of guessing (see how we verify every deadline). Always confirm with the
official state board before relying on this date. License
requirements and deadlines can change.
See Kentucky's CPA license renewal deadline →