Initial CPA License. Applicants who have passed the Uniform CPA Examination for the state of Kentucky and are not licensed to practice public accounting in any jurisdiction may apply for an Initial License in Kentucky.

Click Initial Licensure in the menu bar at the top of this page for additional information.

Reciprocal License. An applicant having a valid unrevoked license to practice as a CPA from any jurisdiction and who is planning to relocate to Kentucky needs to apply for a Reciprocal License. Also, individual CPAs currently licensed in non-substantially equivalent jurisdictions must obtain a Reciprocal License to perform accounting services in Kentucky. Click here to view a listing of jurisdictions determined to be substantially equivalent by the Kentucky Board.

Click Reciprocal Licensure in the menu bar at the top of this page for additional information.

Practice Privilege.

Effective July 15, 2008, a CPA whose principal place of business is outside Kentucky shall have all the privileges of a Kentucky CPA without having to obtain a license, give notice or pay a fee if the individual holds a valid CPA license from any state that the Kentucky Board has determined to have licensure requirements substantially equivalent to those required by Kentucky Board.

Individuals who are currently licensed to practice as a CPA from a state with licensure requirements deemed to be substantially equivalent to those of Kentucky must apply for a Reciprocal License. Click Reciprocal Licensure above for additional information. Please also review Ky. Rev. Stat. Ann. § 325.282 for additional information.

Practice privileges extend to offering to perform or performing a regulated activity in person or by mail, telephone, or other electronic means in Kentucky.

Consent to Jurisdiction

• A person who offers to perform or performs a regulated activity in person or by mail, telephone or other electronic means in Kentucky pursuant to practice privileges agrees to:
  • Submit to the personal and subject matter jurisdiction and disciplinary authority of the Kentucky Board;
  • Comply with the laws and rules of the Kentucky Board;
  • Cease exercising the privilege if the license issued by the board or agency located in the state of the person's principal place of business expires or is no longer valid;
  • The appointment of the state board of agency where the person's principal place of business is located and which issued the person's license as the agent upon whom process may be served in any action or proceeding by the Kentucky Board against that person;
  • Notify the Kentucky Board prior to opening any office in this state and immediately apply for a license from the Kentucky Board; and
  • Notify the Kentucky Board immediately if the person's license in the state where his or her principal place of business is located becomes inactive, lapses, or is subjected to any disciplinary action.

    
    

The Kentucky Board may take disciplinary action against a person granted a privilege for an act committed by the person in another state if the act at the time of its commission is a violation of that state's laws or regulations and Kentucky's laws or regulations.

Firm Registration Requirements May Apply

Effective July 12, 2018, Kentucky offers firm mobility.

If an individual qualified to exercise practice privileges wishes to perform any type of service which they are permitted or authorized to perform in their home jurisdiction for a client with its home office in Kentucky or a client who is a resident of Kentucky, they must do so either:

• Through a firm that has obtained a valid Kentucky firm license if the firm has a location in Kentucky; or

• Through a firm with practice privileges in Kentucky.

To qualify for practice privileges, a firm must:

• Meet the ownership and peer review requirements of Kentucky; and

• Be authorized to perform the same services in the home jurisdiction of the person performing the services under individual practice privileges.

A firm that qualifies for practice privileges in Kentucky may use the title "CPA" in the name of the firm.

For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one of the jurisdictions listed:

• An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.

• A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.

• An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.

• Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.

• A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.

• Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.

• An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.

Click Practice Privilege in the menu bar at the top of this page for additional information.

Initial Firm Permit. Any firm or office thereof established or maintained for the practice of public accounting in the state of Kentucky must register with the Kentucky Board.

Click Firm Registration in the menu bar at the top of this page for additional information.

License Relinquishment: Any individual CPA licensed in Kentucky who no longer wishes to hold said license/permit to practice may voluntarily relinquish their license.

Click Relinquish a License in the menu bar at the top of this page for additional information.