(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;
(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.