AN ACT relating to the licensure of certified public accountants.

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.

Accountants Boards and Commissions Licensing Occupations and Professions

Introduced: January 7, 2026

Last action: April 3, 2026

(Acts Ch. 21)

In effect since July 15, 2026

Acts from the 2026 Regular Session that don't carry an emergency clause or set their own effective date took effect 90 days after the session adjourned (Ky. Constitution § 55).

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This bill changes the rules for becoming a licensed certified public accountant in Kentucky. It adds new optional pathways someone can use to qualify for a license and allows accountants licensed in other states to practice in Kentucky without having a Kentucky office, as long as they meet certain conditions. Who it may affect: certified public accountants and people seeking CPA licensure in Kentucky, as well as out-of-state accountants who work with Kentucky clients.

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