Kentucky CPA Licensure Expansion Act

Kentucky Legislative Events

Published April 3rd, 2026

Detected April 4th, 2026

Summary

Kentucky Governor signed HB45 into law on April 3, 2026, amending Kentucky Revised Statutes to expand CPA licensure pathways and grant practice privileges to out-of-state licensed CPAs. The bill adds optional requirements for licensure under KRS 325.261, permits interstate practice under KRS 325.282, and repeals KRS 325.263. Affected parties include CPA candidates, licensed accountants, and businesses employing accounting professionals in Kentucky.

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What changed

HB45 modifies three sections of Kentucky Revised Statutes governing CPA licensure. The bill amends KRS 325.261 to establish additional optional requirements that may be considered for initial licensure, and amends KRS 325.282 to allow practice privileges for persons holding a valid license in good standing from another state who do not maintain a physical office in Kentucky, provided certain conditions are met. The legislation also conforms KRS 325.280 to these changes and repeals KRS 325.263 entirely.

The Kentucky Board of Accountancy should review and update licensure application procedures and practice privilege requirements to reflect the new statutory framework. CPA candidates should familiarize themselves with the additional optional pathways now available for licensure. Out-of-state CPAs seeking to practice in Kentucky should verify compliance with the specified conditions under the practice privilege provisions. The bill passed with unanimous legislative support (93-0 in House, 38-0 in Senate) and took effect immediately upon gubernatorial signature.

What to do next

Review new optional licensure requirements under KRS 325.261 for CPA candidates
Verify practice privilege conditions for out-of-state CPAs under KRS 325.282
Update internal compliance procedures to reflect repealed KRS 325.263

Source document (simplified)

ChangeBridge / Kentucky / HB45 Signed by Governor HB45 House Bill Signed by Governor 2026-04-03

AN ACT relating to the licensure of certified public accountants.

Amend KRS 325.261 to include additional optional requirements to be considered for licensure; amend KRS 325.282 to allow practice privileges to a person who does not have an office located in the state and holds a valid license in good standing from another state if certain conditions are met; amend KRS 325.280 to conform; repeal KRS 325.263.

Bill Details

State Kentucky

Session 2026 Regular Session

Chamber House

Official Source apps.legislature.ky.gov/record/26RS/hb45.html

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Action History

2026-04-03 H signed by Governor 2026-03-26 H delivered to Governor 2026-03-26 H enrolled, signed by President of the Senate 2026-03-26 H enrolled, signed by Speaker of the House 2026-03-26 H received in House 2026-03-25 S 3rd reading, passed 38-0 2026-03-24 S passed over and retained in the Consent Orders of the Day 2026-03-20 S posted for passage in the Consent Orders of the Day for Tuesday, March 24 2026 2026-03-11 S 2nd reading, to Rules as a consent bill 2026-03-10 S reported favorably, 1st reading, to Consent Calendar 2026-03-06 S to Licensing & Occupations (S) 2026-02-09 S to Committee on Committees (S) 2026-02-09 S received in Senate 2026-02-06 H 3rd reading, passed 93-0 2026-02-05 H posted for passage in the Regular Orders of the Day for Friday, February 06 2026 2026-02-05 H 2nd reading, to Rules 2026-02-04 H reported favorably, 1st reading, to Calendar 2026-01-14 H to Licensing, Occupations, & Administrative Regulations (H) 2026-01-07 H to Committee on Committees (H) 2026-01-07 H introduced in House

Votes

2026-02-06 House: Veto Override RCS# 62 Yea: 93 Nay: 0 2026-03-25 Senate: Third Reading RSN# 3987 Yea: 38 Nay: 0

Committee Referrals

2026-01-07 H Committee On Committees 2026-01-14 H Licensing, Occupations & Administrative Regulations 2026-02-05 H Rules 2026-02-09 S Committee on Committees 2026-03-06 S Licensing and Occupations 2026-03-11 S Rules