Kentucky CPA License Reinstatement: What a Lapsed License Costs

If your Kentucky CPA license has already lapsed

What it actually takes to get a lapsed Kentucky CPA license back — the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. Sourced the same way every fact on this site is: a board page, plus the codified rule itself where we could confirm it against primary law, clearly labelled where we could only confirm it against the board's own page, never a guess.

Verified 2026-09-12

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: 2026-09-12 · 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 →

How many CPE hours does Kentucky require? →

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