# Kentucky HB 45: AN ACT relating to the licensure of certified public accountants. Kentucky HB 45, AN ACT relating to the licensure of certified public accountants., is a 2026 Regular Session House bill sponsored by Deanna Gordon (Republican); status signed, last action 2026-04-03 (signed by Governor (Acts Ch. 21)) (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/KY-HB45-2026RS - As of: 2026-11-01 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Kentucky HB 45 - State: Kentucky - Session: 2026 Regular Session - Title: AN ACT relating to the licensure of certified public accountants. - Status: signed - Chamber: House - Introduced: 2026-01-07 - Last action: 2026-04-03, signed by Governor (Acts Ch. 21) - Sponsor: Deanna Gordon (Republican) - Cosponsors: 1 - Subjects: Accountants, Boards And Commissions, Licensing, Occupations And Professions - Touches household money: no - Roll calls: 2 (131 yes, 0 no in all) - Economic provisions PRIA read: 4 ## Summary No summary available. ## Bill overview: provisions PRIA read - Easier license by reciprocity for CPAs: benefit, low. 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 pract… - Updated CPA education and experience rules: benefit, low. 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;… - Out-of-state CPAs can serve Kentucky clients: benefit, low. 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,… - New rules for nonresident CPA work: cost, medium. 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… ## Sponsors and cosponsors - Sponsor: Deanna Gordon (Republican), House - Cosponsor: Mike Clines (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-03-25 | Senate | 3rd reading, passed | pass | 38 | 0 | | | 2026-02-06 | House | 3rd reading, passed | pass | 93 | 0 | | ## Actions (20) - 2026-04-03: signed by Governor (Acts Ch. 21) - 2026-03-26: delivered to Governor - 2026-03-26: enrolled, signed by President of the Senate (House) - 2026-03-26: enrolled, signed by Speaker of the House (House) - 2026-03-26: received in House (House) - 2026-03-25: 3rd reading, passed 38-0 (Senate) - 2026-03-24: passed over and retained in the Consent Orders of the Day (Senate) - 2026-03-20: posted for passage in the Consent Orders of the Day for Tuesday, March 24 2026 (Senate) - 2026-03-11: 2nd reading, to Rules as a consent bill (Senate) - 2026-03-10: reported favorably, 1st reading, to Consent Calendar (Senate) - 2026-03-06: to Licensing & Occupations (S) (Senate) - 2026-02-09: to Committee on Committees (S) (Senate) - 2026-02-09: received in Senate (Senate) - 2026-02-06: 3rd reading, passed 93-0 (House) - 2026-02-05: posted for passage in the Regular Orders of the Day for Friday, February 06 2026 (House) - 2026-02-05: 2nd reading, to Rules (House) - 2026-02-04: reported favorably, 1st reading, to Calendar (House) - 2026-01-14: to Licensing, Occupations, & Administrative Regulations (H) (House) - 2026-01-07: to Committee on Committees (H) (House) - 2026-01-07: introduced in House (House) ## Bill text - Current, 2026-02-06: [PDF](https://apps.legislature.ky.gov/recorddocuments/bill/26RS/hb45/bill.pdf) - Introduced, 2026-02-06: [PDF](https://apps.legislature.ky.gov/recorddocuments/bill/26RS/hb45/orig_bill.pdf) ## Related bills - SB 197: AN ACT providing funding and establishing conditions for state government agencies and institutions, making an appropriation therefor, and declaring an emergen… (became law) - SB 133: AN ACT relating to the fiscal reporting of local entities. (signed) - HB 869: AN ACT relating to fiscal matters and declaring an emergency. (signed) - SB 324: AN ACT relating to the entertainment industry. (signed) - SB 66: AN ACT relating to the operation of a motor vehicle. (signed) - HB 826: AN ACT relating to education. (signed) ## Sources - [Current (PDF)](https://apps.legislature.ky.gov/recorddocuments/bill/26RS/hb45/bill.pdf) - [Introduced (PDF)](https://apps.legislature.ky.gov/recorddocuments/bill/26RS/hb45/orig_bill.pdf) ## Related - [SB 197: AN ACT providing funding and establishing conditions for state government agenc…](https://policyrisk.com/state-bill/KY-SB197-2026RS) - [SB 133: AN ACT relating to the fiscal reporting of local entities.](https://policyrisk.com/state-bill/KY-SB133-2026RS) - [HB 869: AN ACT relating to fiscal matters and declaring an emergency.](https://policyrisk.com/state-bill/KY-HB869-2026RS) - [SB 324: AN ACT relating to the entertainment industry.](https://policyrisk.com/state-bill/KY-SB324-2026RS) - [SB 66: AN ACT relating to the operation of a motor vehicle.](https://policyrisk.com/state-bill/KY-SB66-2026RS) - [HB 826: AN ACT relating to education.](https://policyrisk.com/state-bill/KY-HB826-2026RS) - [Kentucky bills](https://policyrisk.com/states/kentucky/bills) - [Kentucky state hub](https://policyrisk.com/states/kentucky) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/KY-HB45-2026RS (as of 2026-11-01).