Kentucky: Board of Accountancy - Substantial Equivalency License

If you are actively licensed in another state and want to offer services to Kentucky-based clients, but will not open an office in Kentucky, you may be eligible for licensing by substantial equivalency. This license is only for individual CPA's.

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, review the Reciprocal Licensing Standards.

If you are eligible to receive a license via this process, complete and submit the one page form listed below along with a check for $100 made payable to the Kentucky State Board of Accountancy. Upon receipt of the form and check at the Board office, you may begin to practice in Kentucky. You may also submit the completed form and check no later than 30 days after beginning to practice in Kentucky. Staff will review the application and if any errors are discovered you may be required to cease practicing until the errors are corrected. If the application is in order you will be sent a license which will be valid for 2 years.

Before applying, note that Kentucky has an incidental practice rule. KRS 325.301(7) states, "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."

Licensing by Substantial Equivalency