(1) A person or firm that enters this state in person or by mail, telephone, or other electronic means; represents himself, herself, or itself as a “certified public accountant,” “CPA,” or CPA firm; and performs or offers to perform a regulated activity for a client whose home office is located in this state or a person who is a resident of this state without first:
(a) Obtaining a license under this chapter;

Terms Used In Kentucky Statutes 325.285

  • Board: means the State Board of Accountancy. See Kentucky Statutes 325.220
  • Firm: means a sole proprietorship, partnership, professional service corporation, or any other form of business organization that is authorized to operate under the laws of this Commonwealth, complies with the provisions of this chapter, and is issued a license to practice by the board or is exempt from having to obtain a license pursuant to KRS 325. See Kentucky Statutes 325.220
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • License: means a license as a certified public accountant or a firm issued pursuant to this chapter. See Kentucky Statutes 325.220
  • Public accountant: means a public accountant issued a license to practice by the
    Commonwealth of Kentucky under the Public Accounting Act of 1946 as amended. See Kentucky Statutes 325.220
  • State: includes and means any state, territory, or insular possession of the United
    States, or the District of Columbia. See Kentucky Statutes 325.220

(b) Complying with the practice privilege requirement in KRS 325.282; or
(c) Qualifying for the exemption from licensure under KRS 325.301;
consents to the personal, subject matter, and disciplinary jurisdiction of the board.
(2) The board may conduct investigations and hearings and impose sanctions against the person or firm as if the person or firm held a license under this chapter.
Effective: July 15, 2008
History: Amended 2008 Ky. Acts ch. 101, sec. 4, effective July 15, 2008. — Created
2007 Ky. Acts ch. 50, sec. 1, effective June 26, 2007.