---
type: "Bill"
title: "AN ACT relating to certified public accountants. Amend KRS 325.220 to define \"peer review\" as designed to promote quality in \"accounting and auditing services\"; change \"peer review committee\" to \" sponsoring organization\"; amend KRS 325.301 to allow an out-of-state CPA firm to perform attest services within Kentucky; exempt out-of-state CPA firms from paying the initial application fee; require firms to grant the Accountancy Board access to peer review documents maintained in Facilitated State Board Access; allow the board to appoint a peer review oversight committee to monitor the peer review program; amend KRS 325.340 to allow the board to privately reprimand CPAs and CPA firms; allow CPAs and CPA firms to apply to have minor violations removed from their professional record after ten years; limit a licensee from having his or her record expunged more than once."
description: "AN ACT relating to certified public accountants. Amend KRS 325.220 to define \"peer review\" as designed to promote quality in \"accounting and auditing services\"; change \"peer review committee\" to \" sponsoring organization\"; amend KRS 325.301 to allow an out-of-state CPA firm to perform attest services within Kentucky; exempt out-of-state CPA firms from paying the initial application fee; require firms to grant the Accountancy Board access to peer review documents maintained in Facilitated State Board Access; allow the board to appoint a peer review oversight committee to monitor the peer review program; amend KRS 325.340 to allow the board to privately reprimand CPAs and CPA firms; allow CPAs and CPA firms to apply to have minor violations removed from their professional record after ten years; limit a licensee from having his or her record expunged more than once."
jurisdiction: "us/states/ky"
legislature: "Kentucky General Assembly"
session: "2018RS"
identifier: "HB 177"
citation: "Kentucky HB 177 (2018RS)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["J. Miller"]
version_count: 3
action_count: 23
vote_count: 0
first_action: "2018-01-11"
last_action: "2018-03-23"
source: "openstates"
source_identifier: "ocd-bill/832f1a8b-7a26-4e50-b9f5-4f6ba41fce1c"
source_url: "http://www.lrc.ky.gov/record/18RS/HB177.htm"
source_hash: "45c55e8da64820797e55b6b8ac809e800122ad5a4c5bc1fd858bb3e3a4e23a1f"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ky"]
---

# Kentucky HB 177 (2018RS) — AN ACT relating to certified public accountants. Amend KRS 325.220 to define "peer review" as designed to promote quality in "accounting and auditing services"; change "peer review committee" to " sponsoring organization"; amend KRS 325.301 to allow an out-of-state CPA firm to perform attest services within Kentucky; exempt out-of-state CPA firms from paying the initial application fee; require firms to grant the Accountancy Board access to peer review documents maintained in Facilitated State Board Access; allow the board to appoint a peer review oversight committee to monitor the peer review program; amend KRS 325.340 to allow the board to privately reprimand CPAs and CPA firms; allow CPAs and CPA firms to apply to have minor violations removed from their professional record after ten years; limit a licensee from having his or her record expunged more than once.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **HB 177 (As Introduced)** (committee substitute) — [source](http://www.lrc.ky.gov/recorddocuments/bill/18RS/HB177/orig_bill.pdf)
2. **Most Recent Version** (committee substitute) — [source](http://www.lrc.ky.gov/recorddocuments/bill/18RS/HB177/bill.pdf)
3. **SCS1** (committee substitute) — [source](http://www.lrc.ky.gov/recorddocuments/bill/18RS/HB177/SCS1.pdf)

## Sponsors

- J. Miller — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-01-11** Introduced in House `introduction`
- **2018-01-17** To State Government (H) `referral-committee`
- **2018-01-18** Reassigned to Licensing, Occupations, & Admin Regs (H)
- **2018-01-19** Posted in committee
- **2018-02-07** Reported favorably, 1st reading, to Consent Calendar `reading-1`
- **2018-02-08** 2nd reading, to Rules `reading-2`
- **2018-02-08** Posted for passage in the Consent Orders of the Day for Friday, February 9, 2018
- **2018-02-09** 3rd reading, passed 87-0 `reading-3, passage`
- **2018-02-12** Received in Senate
- **2018-02-15** To Licensing, Occupations, & Administrative Regulations (S) `referral-committee`
- **2018-02-27** Reported favorably, 1st reading, to Consent Calendar with Committee Substitute `reading-1`
- **2018-02-28** 2nd reading, to Rules `reading-2`
- **2018-03-05** Posted for passage in the Consent Orders of the Day for Tuesday, March 6, 2018
- **2018-03-06** 3rd reading, passed 38-0 with Committee Substitute (1) `reading-3, passage`
- **2018-03-07** Received in House
- **2018-03-07** To Rules (H) `referral-committee`
- **2018-03-08** Posted for passage for concurrence in Senate Committee Substitute
- **2018-03-09** House concurred in Senate Committee Substitute
- **2018-03-09** Passed 84-0
- **2018-03-12** Enrolled, signed by Speaker of the House
- **2018-03-12** Enrolled, signed by President of the Senate
- **2018-03-12** Delivered to Governor
- **2018-03-23** Signed by Governor (Acts, ch. 24) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/832f1a8b-7a26-4e50-b9f5-4f6ba41fce1c`. Confidence: reported (aggregated from official Kentucky legislature records).