{"data":{"id":"us-ky/krs-325.380","jurisdiction":"us-ky","citation":"KRS 325.380","heading":"Restrictions on use of title.","body":"(1) No person shall assume or use the title or designation \"certified public accountant,\"\n\"public accountant,\" or the abbreviation \"CPA\" or any other title, designation,\nwords, letters, abbreviation, sign, card, or device tending to indicate that the person\nis a certified public accountant, unless the person holds a license issued under this\nchapter or qualifies for a practice privilege under KRS 325.282.\n(2) No firm shall assume or use the title or designation \"certified public accountants,\"\n\"public accountant s,\" or the abbreviation \"CPA's\" or any other title, designation,\nwords, letters, abbreviation, sign, card, or device tending to indicate that the firm is\ncomposed of certified public accountants, unless the firm:\n(a) Holds a license issued under this chapt er which has not been revoked or\nsuspended, and all offices of the firm in this state are maintained as required\nunder this chapter; or\n(b) Is authorized to do so as provided for in KRS 325.301.\n(3) No individuals or firm shall assume or use the title or d esignation \"certified\naccountant,\" \"chartered accountant,\" \"enrolled accountant,\" \"licensed accountant,\"\n\"registered accountant,\" \"accredited auditor,\" \"accounting practitioner,\" \"accredited\naccountant,\" \"expert accountant,\" \"expert auditor,\" \"certified au ditor,\" or any other\ntitle or designation likely to be confused with \"certified public accountant\" and\n\"public accountant\" or any of the abbreviations \"CA,\" \"AP,\" \"PA,\" \"RA,\" \"LA,\" or\n\"AA\" or similar abbreviations likely to be confused with \"CPA.\"\n(4) No p erson or firm shall sign or affix his or her name or a firm name to any\ndocument or prepare or issue any document which indicates that the person or firm\nperformed attest services or that includes any language which indicates that the\nperson or the firm ha s expert knowledge in performing attest services, unless the\nperson or firm holds a license to practice issued under this chapter or is exempt\nfrom having to obtain a license pursuant to KRS 325.301. This prohibition shall be\napplicable to issuance by any unlicensed person or firm of a report using any form\nof language conventionally used by licensees with respect to a compilation of\nfinancial statements or on any attest service. Nonlicensees may use safe harbor\nlanguage provided in 201 KAR 1:180 in connect ion with a compilation of financial\ninformation. The provisions of this subsection shall not prohibit any officer,\nemployee, partner, or principal of any organization from affixing his or her\nsignature to any statement or report in reference to the financi al affairs of the\norganization with any wording designating the position, title, or office which he or\nshe holds in the organization, nor shall the provisions of this subsection prohibit any\nact of a public official or public employee in the performance of his or her duties.\n(5) No person shall assume or use the title or designation \"certified public accountant\"\nor \"public accountant\" in conjunction with names indicating or implying that there\nis a firm, or in conjunction with the designation \"and Company\" or \"and\nAssociates\" or a similar designation if there is in fact no bona fide firm licensed\nunder this chapter or exempted from licensure under KRS 325.301.\n(6) No person or firm holding a license under this chapter shall use a professional or\nfirm name or  designation which contains the names of any nonlicensees, is\nmisleading as to the legal form of the firm, or as to the persons who are partners,\nofficers, shareholders, or any other owners of the firm, or as to any other matters,\nprovided however, the nam e of one (1) or more deceased or retired partner,\nmember, manager, or shareholder, whose name had been included in the firm name\nmay continue to be included in the name of a firm or its successor.","path":["KRS Chapter 325"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56084","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:58:20Z","sha256":"5efa785f5a499dba38ee68214985766d9136a895262e3f5cff2cbaf54f160945","source_id":"us-ky","stale":false,"prev":"us-ky/krs-325.370","next":"us-ky/krs-325.390"},"notice":"GroundRules: Original legal text. Not legal advice."}