CPA

CPA Firms - Overview

The following pages will provide information for CPA firms wishing to practice in the Commonwealth. It contains information on:

How to register a CPA firm
Peer Review Requirements
Changes to Firm Registrations
Incidental Practice Requirements

Instate Firm License Application and Requirements

Are you a licensed Kentucky CPA that is opening an office in the Commonwealth? If yes, review
In-State Firm Licensing requirements.

Are you an actively licensed CPA in another jurisdiction and wish to open a public accounting office in Kentucky?
If yes, review Reciprocal Licensing and In-State Firm Licensing requirements.

Are you a licensed CPA and in good standing in another jurisdiction, want to provide public accounting services to Kentucky based clients but not open an office in the state? If yes, you do not need a Kentucky firm license as per KRS 325.301(11). Review Out of State Firm Licensing for details.