summary
Introduced
01/07/2026
01/07/2026
In Committee
03/10/2026
03/10/2026
Crossed Over
02/09/2026
02/09/2026
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
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.
AI Summary
This bill modifies the requirements for becoming a licensed Certified Public Accountant (CPA) in Kentucky by allowing for alternative educational paths, such as a post-baccalaureate degree or a bachelor's degree plus additional credit hours, in addition to the existing bachelor's degree requirement, and adjusts the required years of accounting or attest experience based on the chosen educational path. It also expands the practice privileges for CPAs licensed in other states, allowing individuals who do not have an office in Kentucky and hold a valid license in good standing from another state to practice in Kentucky under certain conditions, including meeting specific educational and experience requirements and agreeing to the jurisdiction of the Kentucky Board of Accountancy. Additionally, the bill makes conforming amendments to existing statutes regarding reciprocity for out-of-state CPAs and repeals a section related to proof of educational requirements for previously approved candidates.
Committee Categories
Labor and Employment
Sponsors (2)
Last Action
2nd reading, to Rules as a consent bill (on 03/11/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://apps.legislature.ky.gov/record/26RS/hb45.html |
| BillText | https://apps.legislature.ky.gov/recorddocuments/bill/26RS/hb45/bill.pdf |
| Vote History for HB45 | https://apps.legislature.ky.gov/record/26RS/hb45/vote_history.pdf |
| BillText | https://apps.legislature.ky.gov/recorddocuments/bill/26RS/hb45/orig_bill.pdf |
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