Kentucky legislation · 2026 Regular Session
Kentucky HB45: AN ACT relating to the licensure of certified public accountants.
Status: Signed into law, April 3, 2026
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.
What the bill says
An act relating to the licensure of certified public accountants.
From the introduced text:
AN ACT relating to the licensure of certified public accountants. Be it enacted by the General Assembly of the Commonwealth of Kentucky: Section 1. KRS 325.261 is amended to read as follows: The license of "certified public accountant" shall be granted by the board to any person who satisfies the following (2) Is of good moral character; (3) Has completed at least one (1) of the following: (a) A post-baccalaureate or higher degree conferred by a college or university recognized by the board with a major or concentration in accounting or its equivalent, as defined in administrative regulations promulgated by the board; (b) A baccalaureate degree plus an additional thirty (30) semester credit hours, conferred by a college or university acceptable to the board, provided the total educational program includes a concentration in accounting or its equivalent, as defined in administrative regulations promulgated by the board; or (c) A baccalaureate degree[ or master's degree] conferred by a college or university recognized by the board with a major or concentration in accounting or its equivalent, as defined in administrative regulations promulgated by the board; (4) Passes a board-approved examination in accounting, auditing, and other related subjects as the board deems appropriate. To be eligible to apply for the examination, a person shall first satisfy the requirement of subsections (1), (2), and …
Sponsors
- Gordon, Deanna (R, HD-081) · primary sponsor
- Mike Clines (R, HD-068)
Latest actions
- : signed by Governor (Acts Ch. 21)
- : delivered to Governor
- : enrolled, signed by President of the Senate
- : enrolled, signed by Speaker of the House
- : received in House
- : 3rd reading, passed 38-0
- : passed over and retained in the Consent Orders of the Day
- : posted for passage in the Consent Orders of the Day for Tuesday, March 24 2026
- : 2nd reading, to Rules as a consent bill
- : reported favorably, 1st reading, to Consent Calendar
Votes
- Senate: Floor Vote RSN# 3987 (March 25, 2026): 38 yea, 0 nay, passed
- House: Pass RCS# 62 (February 6, 2026): 93 yea, 0 nay, passed
Subjects: Occupations And Professions, Licensing, Boards And Commissions, Accountants
Common questions
- What is HB45?
- HB45 is a bill in the Kentucky Legislature (2026 Regular Session): AN ACT relating to the licensure of certified public accountants.
- What does HB45 do?
- In its own words: An act relating to the licensure of certified public accountants.
- What is the status of HB45?
- Signed into law as of April 3, 2026. Latest action: signed by Governor (Acts Ch. 21) (April 3, 2026).
- Who sponsored HB45?
- Gordon, Deanna (R, HD-081), with 1 co-sponsor.
- Where is the official record for HB45?
- On the Kentucky Legislature website: https://apps.legislature.ky.gov/record/26rs/hb45.html
Source: official Kentucky record. Tracked by Delilah, AI for legislation across all 50 states and Congress.