201 KAR 1:064. Verification of experience for teaching accounting courses.


      RELATES TO: KRS 325.261(6)


      NECESSITY, FUNCTION, AND CONFORMITY: KRS 325.261 establishes the standards for licensure as a certified public accountant. This administrative regulation describes the experience to be documented when one applies to become a certified public accountant on the basis of college teaching.


      Section 1. Definitions. (1) "Accounting course" means a course that contains in the course prefix, or title, the word accounting or some variation.

      (2) "One (1) year of teaching accounting" means being employed by an institution of higher education to teach twenty-four (24) semester hours of accounting courses in which the course participants shall receive credit on an official transcript as described in 201 KAR 1:190, Section 1(7).

      (3) "Quarter hour" means 66/100ths of a semester hour.

      (4) "Verification" means an actively-licensed certified public accountant of this or any state confirming the truth or accuracy of the applicant's accounting or attest teaching experience.


      Section 2. Experience Verification. The verifying certified public accountant shall submit a letter indicating the following information:

      (1) The name and address of the employing institution of higher education;

      (2) A list of courses taught by the applicant that includes the course title, semester hours awarded to class participants, semester, and year; and

      (3) The signature of the verifying certified public accountant who attests to the truth and accuracy of the statements made regarding the applicant's experience. (21 Ky.R. 3088; eff. 8-10-95; Am. 27 Ky.R. 587; eff. 10-16-2000; TAm eff. 10-10-2008; TAm eff. 10-27-2009.)