{"data":{"id":"us-ky/krs-325.285","jurisdiction":"us-ky","citation":"KRS 325.285","heading":"Consent to jurisdiction of the board by unlicensed persons and firms.","body":"(1) A person or firm that enters this state in person or by mail, telephone, or other\nelectronic means; represents himself, herself, or itself as a \"certified public\naccountant,\" \"CPA,\" or CPA firm; and performs or offers to perform a regulated\nactivity for a client whose home office is located in this state or a person who is a\nresident of this state without first:\n(a) Obtaining a license under this chapter;\n(b) Complying with the practice privilege requirement in KRS 325.282; or\n(c) Qualifying for the exemption from licensure under KRS 325.301;\nconsents to the personal, subject matter, and disciplinary jurisdiction of the board.\n(2) The board may conduct investigations and hearings and impose sanctions against\nthe person or firm as if the person or firm held a license under this chapter.","path":["KRS Chapter 325"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=31673","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:58:20Z","sha256":"dc14e40e0c77755a6d48736ca6406c1a100335e46ba893fc810798c539ece78c","source_id":"us-ky","stale":false,"prev":"us-ky/krs-325.282","next":"us-ky/krs-325.290"},"notice":"GroundRules: Original legal text. Not legal advice."}