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HB 45 Kentucky House · 2026 Regular Session

AN ACT relating to the licensure of certified public accountants.

Summary
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.
Bill status signed all 5 stages cleared
Introduction
Jan 2026
Committee Review
Mar 2026
House Passage
Mar 2026
Senate Passage
Mar 2026
Signed into Law
Apr 2026
Introduced Jan 7, 2026 Signed Apr 3, 2026
Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Current/Final · 2 edits
MINOR
The bill text has been updated to reflect its official designation as HB 45, replacing the previous reference code 'BR 869'. Additionally, a new clause was added requiring license holders to cease exercising their privileges if their license expires or is no longer valid.
Scope change
The bill's scope remains focused on licensing privileges, but the applicability is now explicitly tied to the status of the license in the licensee's principal place of business.
TECHNICAL

The bill's identifier was changed from 'BR 869' to 'HB 45' in the header and page footers to reflect its current legislative status.

REQUIREMENT

A new requirement was added stating that a license holder must stop exercising their privilege if the license issued by their principal place of business expires or is no longer valid.

Floor votes · House Feb 6, 2026

How they voted

This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history

Actions timeline

Total actions
20
Key actions
8
Committee
6
Apr 3, 2026
Signed into law
signed by Governor (Acts Ch. 21)
lower
Mar 26, 2026
Upper · Passed
enrolled, signed by President of the Senate
upper
Mar 26, 2026
Lower · Passed
enrolled, signed by Speaker of the House
lower
Mar 25, 2026
Lower · Passed
3rd reading, passed 38-0
lower
Mar 24, 2026
Lower · Passed
passed over and retained in the Consent Orders of the Day
lower
Mar 10, 2026
Lower · Passed
reported favorably, 1st reading, to Consent Calendar
lower
Mar 6, 2026
Committee
to Licensing & Occupations (S)
upper
Feb 9, 2026
Committee
to Committee on Committees (S)
upper
Feb 6, 2026
Lower · Passed
3rd reading, passed 93-0
lower
Feb 4, 2026
Lower · Passed
reported favorably, 1st reading, to Calendar
lower
Jan 14, 2026
Committee
to Licensing, Occupations, & Administrative Regulations (H)
lower
Jan 7, 2026
Committee
to Committee on Committees (H)
lower
Jan 7, 2026
Introduced
introduced in House
lower
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.