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Out-of-State CPA Firm Requirements

Many times, out-of state firms have a need to either enter the state to perform work or bid on engagements for Kentucky entities.  If an out-of-state firm is engaged to perform attestation services for a Kentucky entity, both the firm and each individual working on the engagement must have a Kentucky license. 

If the service being performed will be a one-time engagement, the partner in charge of the engagement must have a license in order to license the firm.   This license can be issued by substantial equivalency.  

If the service being performed will be done on an on-going basis, the individuals will need to be licensed under the reciprocal licensing standards.

See Registration Requirements for firm registration forms.

Incidental Practice

In certain circumstances, out-of-state CPAs or CPA firms may enter the state to perform work without a Kentucky license.  KRS 325.301(7) states the following:

"(7) Nothing contained in this chapter shall require a certified public accountant or firm of certified public accountants licensed by another state or foreign country to obtain a license to practice in this Commonwealth if the certified public accountant or firm of certified public accountants enter this Commonwealth solely to:

  • Conduct a peer review of a firm; or
     
  • Perform attestation work, incidental to an engagement which was initiated with a client located outside of the Commonwealth and has extended into the Commonwealth due to common ownership or existence of a subsidiary, assets, or other operations located within the Commonwealth."

If you have questions about your particular situation, please contact the Board office to determine whether or not you will need to be licensed.

 

Last Updated 2/24/2005
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