CPA

In State Firm License

In State Firm Licensing Requirements

The following firms shall obtain a license to practice in this state:

(a) Any firm with an office located in this state performing attest services, as defined in KRS 325.220; and

(b) Any firm with an office in this state that uses the title "CPA" or other phrase or abbreviation in any manner described in KRS 325.410 to suggest it is a certified public accounting firm.

In State Initial Firm Licensing Procedures

Sole Proprietors Application:

Sole Proprietor Firm Application (2024)
Check or money order in the amount of $100 for a two year license
Enrollment in the peer review program if performing attest services, as defined in KRS 325.220. See peer review requirements below.

CPA Firms Practicing as an LLP, PLLC, PSC, etc. Application:

Instate Firm Application (2024)
Check or money order in the amount of $100 for a two year license
Submit a copy of your approved registration from the Secretary of State's office
Must be enrolled in the peer review program if performing attest services, as defined in KRS 325.220. See peer review requirements below.

Licensing or Opening a Branch Office

To register a branch office that is located in Kentucky, include branch locations on the initial application. If a firm opens a branch after initial licensing, download the Firm Change Form (2024) and submit to the Board office. There is no fee for branch office registrations and it's not required that a CPA be present at this office at all times.

Documents for all firm licenses must be received no later than one week prior to the board meeting date.

Peer Review

Mandatory peer review exists for all firms performing any attest services, which includes audits, reviews and compilations. Every firm that provides one or more of these services must enroll in a peer review program and provide the Board with proof of enrollment. Following completion of your peer review, you are required to submit a copy of your peer review report and acceptance letter to the Kentucky State Board of Accountancy.

Every firm must become enrolled in an approved peer review program prior to performing any attest services. The approved peer review program is being administered through the Illinois CPA Society effective September 1, 2017. The contact person is Paul Pierson, (312) 517-7610 piersonp@icpas.org.

Changes to Firm Licensing Information

The firm manager shall notify the Board on a Firm Change Form (2024) of any change in the firm's address, ownership, CPA owners/partners who are admitted or leave the firm, etc. or closing of a firm within thirty days of the occurrence.

If a firm consists of only two CPA owners, upon the death or retirement of an owner the firm may request a period of up to two years to continue use of the firm name. KRS 325.301

Firm License Renewals

Firm managers are responsible to insure the firm license is renewed through the use of an online portal in July of even numbered years. The fee is $100, plus portal fees, if renewed on or before August 1. If the firm license is not renewed by August 1 the license will expire and the firm shall immediately cease practicing. However the firm license may still be renewed online until September 1 of the renewal year, but the fee will increase to $200, plus portal fees. If not renewed by September 1 the firm must contact the Board office for reinstatement.