{"data":{"id":"us-ky/krs-325.282","jurisdiction":"us-ky","citation":"KRS 325.282","heading":"Privilege to practice granted to out -of-state licensee meeting substantially","body":"equivalent licensure requirements -- Qualifications -- Conditions agreed to --\nWhen coordination with in-state firm required -- Revocation of privilege.\n(1) A person who does not have an office located in this state and holds a valid license\nin good standing to practice as a certified public accountant from any state shall\nhave all the practice privileges granted to the holder of a license issued under this\nchapter without having to obtain a license from the board if at the time of initial\nlicensure, the person was required to show evidence of having met the following\nrequirements:\n(a) Passage of a board -approved examination in accounting, auditing, and other\nrelated subjects as the board deems appropriate; and\n(b) Attainment of the education and experience requirements set forth in KRS\n325.261(3) and (5).\n(2) A person whose principal place of business is not in this state shall continue to have\nall the privileges of l icensees in this state without the need to obtain a license from\nthe board if, as of June 30, 2025, the person:\n(a) Holds a valid license as a certified public accountant from any state; and\n(b) Has practice privileges in this state under this chapter.\n(3) Notwithstanding any other provision of this chapter, a person who satisfies the\nrequirements of subsection (1) of this section:\n(a) Is not required to provide notice of offering or providing such services to the\nboard; and\n(b) Is subject to the requirements listed in subsection (4) of this section.\n(4) A person who offers to perform or performs a regulated activity in person or by\nmail, telephone, or other electronic means in this state pursuant to this section\nagrees to:\n(a) Submit to the personal and subject matter jurisdiction and disciplinary\nauthority of the board;\n(b) Comply with the provisions of this chapter and the administrative regulations\nof the board;\n(c) Cease exercising the privilege if the license issued by the board or agency\nlocated in the state of the person's principal place of business expires or is no\nlonger valid;\n(d) The appointment of the state board or agency where the person's principal\nplace of business is located and which issued the person's license  as the agent\nupon whom process may be served in any action or proceeding by the\nKentucky State Board of Accountancy against that person;\n(e) Notify the board prior to opening any office in this state and immediately\napply for a license under KRS 325.280; and\n(f) Notify the board immediately if the person's license in the state where his or\nher principal place of business is located becomes inactive, lapses, or is\nsubjected to any disciplinary action.\n(5) The board may take disciplinary action against a per son granted a privilege under\nthis section for an act committed by the person in another state if the act at the time\nof its commission is a violation of that state's law or regulations and this chapter or\nadministrative regulations promulgated pursuant to this chapter.\n(6) A person who qualifies for the practice privilege under this section and offers to\nperform or performs one (1) or more of the following services for a client with its\nhome office located in this state or for a person who is a resident of  this state shall\nperform the service or services through a firm which has obtained a license issued\nunder KRS 325.301:\n(a) Any financial statement audit or other engagement to be performed in\naccordance with the Statements on Auditing Standards;\n(b) Any e xamination of prospective financial statements to be performed in\naccordance with the Statements on Standards for Attestation Engagements; or\n(c) Any engagement to be performed in accordance with the Public Company\nAccounting Oversight Board Auditing Standards.\n(7) (a) Notwithstanding any other provision of this chapter, if the board determines\nafter evaluation that another state has granted certified public accountant\nlicenses without requiring candidates to meet minimum qualifications\nacceptable to the bo ard and continue to satisfy minimum continuing\nprofessional educational requirements acceptable to the board, the board may\nrevoke practice privileges in this state for certified public accountants licensed\nby that state.\n(b) Individual certified public ac countants from states for which practice\nprivileges have been revoked may continue to qualify for practice privileges\nin Kentucky if the person would meet licensing and continuing education\nrequirements of this state.","path":["KRS Chapter 325"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57222","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:58:20Z","sha256":"aa31b784dd0128380249a319336b4f26d42926b428e965abc0e7b7fa42e2efac","source_id":"us-ky","stale":false,"prev":"us-ky/krs-325.280","next":"us-ky/krs-325.285"},"notice":"GroundRules: Original legal text. Not legal advice."}