AN ACT relating to retired certified public accountants.

Amend KRS 325.290 to allow retired certified public accountant (CPAs) to offer certain uncompensated services to the public; require retired CPAs who wish to offer limited services to complete a continuing professional education waiver based on retirement before practicing; amend KRS 325.330 to conform.

Introduced: February 4, 2025

Last action: March 10, 2025

(Acts Ch. 4)

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This bill changes Kentucky law to let retired certified public accountants (CPAs) provide certain services to the public for free, without being fully licensed. Before doing so, retired CPAs must complete a continuing education waiver process based on their retired status. Who it may affect: retired CPAs and members of the public who may seek free financial or accounting assistance from them.

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