Out of State Firm License

As of July 14, 2018, a firm that does not operate an office in this state, holds a license in good standing from the state where their main office is located, and if applicable complies with the peer review requirements of this state (See KRS 325.301(10) is not required to obtain a license to provide public accounting services to a KY based client. Out of state firms may still submit an application to obtain a Kentucky firm license by completing the form contained on the In-State Firm Licensing Requirements page.   

Changes to Out of State Firm Licensing Information

The firm manager of a firm located outside the state of Kentucky that holds a Kentucky firm license shall notify the Board on a Firm Change Form of any change in the firm's address, ownership, Kentucky CPA owners/partners who are admitted or leave the firm, etc. or closing of a firm within thirty days of the occurrence.

Incidental Practice   

Kentucky Revised Statute 325.301 Subsection 7 authorizes a firm to perform the following services without a Kentucky license:

a. Conduct a peer review of a firm; or 
b. 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.