KentuckyHB 452026 Regular SessionHouseWALLET

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: 2 benefits, 1 costs, 1 mixed.

Limits and duties for nonresident CPA work

Nonresident CPAs using practice privileges must follow Kentucky rules and accept Kentucky board discipline. You must stop if your home‑state license lapses, name your home‑state board as your agent for legal service, and tell Kentucky before opening a Kentucky office and then apply for a license. Kentucky may discipline you for acts in another state that break both states’ rules. Kentucky can revoke privileges from CPAs licensed in states with weak licensing or education standards. If you audit or attest for a Kentucky client or resident, you must do that work through a firm licensed in Kentucky, including public company audits.

New rules to get a Kentucky CPA license

The law sets three education paths for a Kentucky CPA license. If you used Path 1 or 2, you need one year of verified accounting or attest work. If you used Path 3, you need two years. The work must be after your education, in practice, industry, or government, verified by a licensed CPA, and used within five years of your exam. You can apply if you are a U.S. citizen, a foreign citizen legally in the U.S., or you work for a foreign employer with a U.S. office or campus. The law removes a past proof‑of‑education filing rule for some previously approved candidates.

Nonresident CPAs can practice in Kentucky

If you do not have a Kentucky office and hold a valid CPA license from another state, you can practice in Kentucky. This applies if your original license required a board‑approved exam and the education and experience in the law. If your main place of business is not Kentucky and you had a valid license and Kentucky privileges on June 30, 2025, you keep those privileges without a Kentucky license.

Reciprocity and foreign CPA license options

You can get a Kentucky CPA license by reciprocity. You must apply and pay fees, meet Kentucky’s education rule, have a passing Uniform CPA exam grade from another state, hold an active license in good standing, and meet experience rules or have four acceptable years in the last ten. If you hold a valid foreign accounting designation, you may get licensed without the full Kentucky exam. The foreign country must offer reciprocity and regulate reporting work. Your credential must have equivalent standards; you must meet experience rules, pass a NASBA exam on U.S. standards, and apply and pay fees.

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