KRS § 325.380 — KY Code / Title XXVI / Chapter 325 / Section 325.380
325.380 Restrictions on use of title
Status: in_force

325.380 Restrictions on use of title.

(1) No person shall assume or use the title or designation "certified public accountant,"

"public accountant," or the abbreviation "CPA" or any other title, designation,

words, letters, abbreviation, sign, card, or device tending to indicate that the person

is a certified public accountant, unless the person holds a license issued under this

chapter or qualifies for a practice privilege under KRS 325.282.

(2) No firm shall assume or use the title or designation "certified public accountants,"

"public accountants," or the abbreviation "CPA's" or any other title, designation,

words, letters, abbreviation, sign, card, or device tending to indicate that the firm is

composed of certified public accountants, unless the firm:

(a) Holds a license issued under this chapter which has not been revoked or

suspended, and all offices of the firm in this state are maintained as required

under this chapter; or

(b) Is authorized to do so as provided for in KRS 325.301.

(3) No individuals or firm shall assume or use the title or designation "certified

accountant," "chartered accountant," "enrolled accountant," "licensed accountant,"

"registered accountant," "accredited auditor," "accounting practitioner," "accredited

accountant," "expert accountant," "expert auditor," "certified auditor," or any other

title or designation likely to be confused with "certified public accountant" and

"public accountant" or any of the abbreviations "CA," "AP," "PA," "RA," "LA," or

"AA" or similar abbreviations likely to be confused with "CPA."

(4) No person or firm shall sign or affix his or her name or a firm name to any

document or prepare or issue any document which indicates that the person or firm

performed attest services or that includes any language which indicates that the

person or the firm has expert knowledge in performing attest services, unless the

person or firm holds a license to practice issued under this chapter or is exempt

from having to obtain a license pursuant to KRS 325.301. This prohibition shall be

applicable to issuance by any unlicensed person or firm of a report using any form

of language conventionally used by licensees with respect to a compilation of

financial statements or on any attest service. Nonlicensees may use safe harbor

language provided in 201 KAR 1:180 in connection with a compilation of financial

information. The provisions of this subsection shall not prohibit any officer,

employee, partner, or principal of any organization from affixing his or her

signature to any statement or report in reference to the financial affairs of the

organization with any wording designating the position, title, or office which he or

she holds in the organization, nor shall the provisions of this subsection prohibit any

act of a public official or public employee in the performance of his or her duties.

(5) No person shall assume or use the title or designation "certified public accountant"

or "public accountant" in conjunction with names indicating or implying that there

is a firm, or in conjunction with the designation "and Company" or "and

Associates" or a similar designation if there is in fact no bona fide firm licensed

under this chapter or exempted from licensure under KRS 325.301.

(6) No person or firm holding a license under this chapter shall use a professional or

firm name or designation which contains the names of any nonlicensees, is

misleading as to the legal form of the firm, or as to the persons who are partners,

officers, shareholders, or any other owners of the firm, or as to any other matters,

provided however, the name of one (1) or more deceased or retired partner,

member, manager, or shareholder, whose name had been included in the firm name

may continue to be included in the name of a firm or its successor.