AN ACT relating to certified public accountant firms.

Amend KRS 325.380 to eliminate limitations on the naming rights of small certified public accounting firms upon the death or retirement of an owner.

Introduced: February 4, 2025

Last action: March 10, 2025

(Acts Ch. 5)

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This bill changes the rules for small certified public accounting firms in Kentucky, allowing them to keep using a name that includes a deceased or retired owner without the previous restrictions. It gives small CPA firms more flexibility in how they brand and identify themselves after ownership changes. Who it may affect: owners and employees of small certified public accounting firms, and clients who work with them.

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