Gauge invariant action at the ultraviolet cutoff

We show that it is possible to formulate a gauge theory starting from a local action at the ultraviolet (UV) momentum cutoff which is BRS invariant. One has to require that fields in the UV action and the fields in the effective action are not the same but related by a local field transformation. The few relevant parameters involved in this transformation (six for the $SU(2)$ gauge theory), are perturbatively fixed by the gauge symmetry.