Which states require Ledgers franchisees to have training and licensure to offer tax preparation services?

According to Ledgers' 2025 Franchise Disclosure Document, certain states require training and licensure for franchisees to offer tax preparation services. Specifically, California, Maryland, and Oregon are listed as examples of states with such requirements. This means that if a prospective franchisee plans to operate a Ledgers franchise in these states, they must fulfill specific training programs and obtain the necessary licenses to legally provide tax preparation services.

This requirement has significant implications for potential franchisees. They will need to factor in the time and cost associated with completing the required training and obtaining licensure. These costs can include tuition fees for courses, examination fees, and the time spent away from the business to attend training sessions. Additionally, franchisees must ensure they stay updated with any changes in state regulations regarding tax preparation to maintain their licensure.

Ledgers franchisees should proactively investigate the specific requirements for tax preparation in their target state. While the FDD mentions California, Maryland, and Oregon, it also advises franchisees to further investigate the application of these laws. This due diligence is crucial to ensure full compliance and avoid any legal issues that could arise from offering tax preparation services without the proper credentials. Franchisees should contact the relevant state authorities or consult with legal professionals to gain a comprehensive understanding of the applicable regulations.