Licensing For Out-of-State CPAs
Effective July 15, 2008, if you want to offer public accounting services to Kentucky-based clients and hold an active license (mobility law):
1. That is in good standing in another state;
2. That state is considered to have licensing requirements substantially equivalent to those of KY;
3. Currently you do not operate an office in Kentucky and;
4. Will not open an office in Kentucky
You do not have to obtain a license to practice as a CPA in Kentucky.
Check Substantially Equivalent States to see if your home jurisdiction is considered to have substantially equivalent licensing standards. If your home jurisdiction is not on this list, or you plan to open an office in Kentucky you must obtain a license through the Reciprocal Licensing Standards.
Please note that while you are not required to hold a license to practice you are still subject to the oversight and disciplinary process of the Kentucky Board of Accountancy as well as that of your home state board for any public accounting service you perform for a KY based client.
Go to CPAmobility.org to review the mobility law.
For your convenience, we have included an on-line version of the Application for Reciprocal License (PDF format - 819K).
Click on the following link to download a free copy of Adobe Acrobat Reader