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Out-of-State CPA Firm License Requirements

Effective July 15, 2008 a firm that does not operate an office in this state and holds a license in good standing from the state where their main office is located will not be required to obtain a license to provide public accounting services to a KY based client except when performing the following financial statement services (mobility law): 

1. Any audit or other engagement to be performed in acordance with the Statements on Auditing Standards (SAS);

2. Any examination of prospective financial information or other professional services to be performed in accordance with the Statements on Standards for Attestation Engagements (SSAE); or

3. Any engagement to be performed in accordance with the Public Company Accounting Oversight Board Auditing Standards 

If you answer YES to questions 1,2, or 3 above, the firm must obtain a Kentucky license prior to rendering services.  Submit the Out of State Firm Application (PDF format - 220K) with a check made payable to the Kentucky State Board of Accountancy in the amount of $100 for a two-year license.

Go to CPAmobility.org to review the mobility law.

Incidental Practice

In addition to the general exemption listed above Kentucky Revised Statute 325.301 Subsection 7 authorizes a firm to perform the following services without a Kentucky license:

  • 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.

If you have questions about your particular situation, please contact the Board office to determine whether or not you will need to be licensed.


Last Updated 12/5/2014
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