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
[KRS 325.301(10)] of this state is not
required to obtain a license to provide public accounting services to a Kentucky
based client. 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 Kentucky 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. Once the license is approved, the firm must adhere to all guidelines outlined for In-State firm licenses.
Incidental Practice
KRS 325.301(11) 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:
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.