Last Action | signed by Governor (Acts Ch. 101) |
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Title | AN ACT relating to accountancy. |
Bill Documents |
Bill
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Bill Request Number | 1037 |
Sponsor | G. Tapp |
Summary of Original Version | Amend KRS 325.220 to define "attest" and "compilation"; amend KRS 325.280 to delete language relating to privilege to practice; create a new section of KRS Chapter 325 to provide the privilege to practice without obtaining a license to specified persons licensed by another state who do not have an office in Kentucky; provide disciplinary actions; amend KRS 325.285 to grant the board disciplinary jurisdiction over some out-of-state persons or firms; amend KRS 325.301 to specify which firms must obtain a license to practice within the state and to provide standards for activities performed by firms; amend KRS 325.290 and 325.380 to conform. |
Index Headings of Original Version |
Accountants - Out-of-state firms and accountants, privilege to practice Audits and Auditors - Out-of-state auditors, services provided by and regulations of Licensing - Accountants, exemptions for out-of-state persons Occupations and Professions - Accountants, licensing exemption for Small Business - Accountants and auditors, out-of-state persons and firms |
Proposed Amendments | Senate Committee Substitute 1 |
Votes | Vote History |
01/08/08 |
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01/09/08 |
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01/22/08 |
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01/23/08 |
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01/24/08 |
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01/25/08 |
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01/29/08 |
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03/05/08 |
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03/12/08 |
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03/13/08 |
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03/18/08 |
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03/25/08 |
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03/26/08 |
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04/01/08 |
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04/02/08 |
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04/14/08 |
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Amendment | Senate Committee Substitute 1 |
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Summary | Retain original provisions, except allow definition of "attest" to mean any one of the listed financial statement services rather than all of the services combined; delete new language that would have required that all firms performing a regulated activity for a client follow standards issued by specified federal government agencies and national professional organizations; make technical change to conform. |
Index Headings |
Accountants - Out-of-state firms and accountants, privilege to practice Audits and Auditors - Out-of-state auditors, services provided by and regulations of Licensing - Accountants, exemptions for out-of-state persons Occupations and Professions - Accountants, licensing exemption for Small Business - Accountants and auditors, out-of-state persons and firms |
Last updated: 8/28/2019 8:09 AM (EDT)