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HB 45·KY·house

AN ACT relating to the licensure of certified public accountants.

Signed into LawFiled Jan 7, 2026
Latest Action

signed by Governor (Acts Ch. 21)

Apr 3, 2026

Summary

The bill revises the qualifications needed for a Kentucky CPA license, adding specific age, character, education, exam, experience, and citizenship requirements. It also creates a pathway for CPAs licensed in other states with equivalent standards to offer services in Kentucky without obtaining a separate Kentucky license, as long as they follow reporting and disciplinary rules. The changes aim to clarify who can become a CPA in Kentucky and to allow qualified out‑of‑state accountants to work in the state while protecting consumers.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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