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KentuckyHB 452026 Regular SessionHouse

AN ACT relating to the licensure of certified public accountants.

Sponsored By: Deanna Gordon (Republican)

Signed by Governor

AccountantsBoards And CommissionsLicensingOccupations And Professions

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 3 benefits, 1 costs, 0 mixed.

New rules for nonresident CPA work

If you use the practice privilege, you must follow Kentucky law and the Board’s rules, accept its jurisdiction, and stop if your home‑state license lapses. You must appoint the Board to receive legal papers, tell the Board before opening a Kentucky office, and then apply for a Kentucky license. For audits, examinations of prospective financial statements, and engagements under Public Company Accounting Oversight Board (PCAOB) auditing standards for Kentucky clients or residents, the work must be done through a Kentucky‑licensed firm. The Board can discipline you for acts in another state that broke that state’s law and also break Kentucky rules. The Board can also revoke privileges for CPAs from states with inadequate standards; individuals can still qualify by meeting Kentucky’s requirements.

Easier license by reciprocity for CPAs

The Board can grant a Kentucky CPA license by reciprocity if you meet the education rule, earned an equivalent passing grade on the Uniform CPA Exam, hold an active out‑of‑state CPA license in good standing, and meet current experience rules. You can also qualify with four years of acceptable practice in the past ten years.

Updated CPA education and experience rules

The law updates who can qualify for a Kentucky CPA license. You can meet one of three education paths: a post‑bachelor accounting degree; a bachelor’s plus 30 extra hours with accounting; or a bachelor’s with an accounting major. Paths one or two need one year of verified accounting or attest work; path three needs two years. Experience must be in public practice, industry, or government, verified by a licensed CPA, and finished within five years after you pass the exam. The law also removes an old rule that made some past candidates resubmit proof of education.

Out-of-state CPAs can serve Kentucky clients

The law lets CPAs licensed in another state work for Kentucky clients without a Kentucky license if they do not have a Kentucky office. This applies only if, when first licensed, they passed a board‑approved exam and met the law’s education and experience rules. Nonresidents who, on June 30, 2025, already had a valid out‑of‑state license and Kentucky practice privileges may keep those privileges.

Sponsors & Cosponsors

Sponsor

  • Deanna Gordon

    Republican • House

Cosponsors

  • Mike Clines

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 131 • No: 0

Senate vote • 3/25/2026

3rd reading, passed

Yes: 38 • No: 0

House vote • 2/6/2026

3rd reading, passed

Yes: 93 • No: 0

Actions Timeline

  1. signed by Governor (Acts Ch. 21)

    4/3/2026

  2. delivered to Governor

    3/26/2026

  3. enrolled, signed by President of the Senate

    3/26/2026House

  4. enrolled, signed by Speaker of the House

    3/26/2026House

  5. received in House

    3/26/2026House

  6. 3rd reading, passed 38-0

    3/25/2026Senate

  7. passed over and retained in the Consent Orders of the Day

    3/24/2026Senate

  8. posted for passage in the Consent Orders of the Day for Tuesday, March 24 2026

    3/20/2026Senate

  9. 2nd reading, to Rules as a consent bill

    3/11/2026Senate

  10. reported favorably, 1st reading, to Consent Calendar

    3/10/2026Senate

  11. to Licensing & Occupations (S)

    3/6/2026Senate

  12. to Committee on Committees (S)

    2/9/2026Senate

  13. received in Senate

    2/9/2026Senate

  14. 3rd reading, passed 93-0

    2/6/2026House

  15. posted for passage in the Regular Orders of the Day for Friday, February 06 2026

    2/5/2026House

  16. 2nd reading, to Rules

    2/5/2026House

  17. reported favorably, 1st reading, to Calendar

    2/4/2026House

  18. to Licensing, Occupations, & Administrative Regulations (H)

    1/14/2026House

  19. to Committee on Committees (H)

    1/7/2026House

  20. introduced in House

    1/7/2026House

Bill Text

  • Current

    2/6/2026

    PDF

  • Introduced

    2/6/2026

    PDF

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