---
type: "Bill"
title: "AN ACT relating to retired certified public accountants."
description: "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."
jurisdiction: "us/states/ky"
legislature: "Kentucky General Assembly"
session: "2025RS"
identifier: "HB 261"
citation: "Kentucky HB 261 (2025RS)"
classification: ["bill"]
subjects: ["Accountants", "Licensing", "Occupations and Professions"]
status: "enacted"
primary_sponsors: []
version_count: 3
action_count: 19
vote_count: 2
first_action: "2025-02-04T05:00:00+00:00"
last_action: "2025-03-10T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/3015235a-e818-4ff5-b9f2-d4be8b72ef71"
source_url: "https://apps.legislature.ky.gov/record/25RS/hb261.html"
source_hash: "518ca047376fe2cc2dce1bb850fea300120a854338e170ce97f16132ff8f28b3"
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 261 (2025RS) — 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.

## Version chain

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

1. **Introduced** (filed) — [source](https://apps.legislature.ky.gov/recorddocuments/bill/25RS/hb261/orig_bill.pdf)
2. **Acts Chapter 4** (committee substitute) — [source](https://apps.legislature.ky.gov/law/acts/25RS/documents/0004.pdf)
3. **Current/Final** (committee substitute) — [source](https://apps.legislature.ky.gov/recorddocuments/bill/25RS/hb261/bill.pdf)

## Votes

- PASS HB 261 — **32–0** (pass) · lower
- Pass — **91–0** (pass) · lower

## Timeline

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

- **2025-02-04T05:00:00+00:00** introduced in House `introduction`
- **2025-02-04T05:00:00+00:00** to Committee on Committees (H) `referral-committee`
- **2025-02-07T05:00:00+00:00** to Licensing, Occupations, & Administrative Regulations (H) `referral-committee`
- **2025-02-12T05:00:00+00:00** reported favorably, 1st reading, to Calendar `committee-passage`
- **2025-02-13T05:00:00+00:00** 2nd reading, to Rules `reading-2`
- **2025-02-18T05:00:00+00:00** posted for passage in the Regular Orders of the Day for Wednesday, February 19, 2025
- **2025-02-19T05:00:00+00:00** 3rd reading, passed 91-0 `passage, reading-3`
- **2025-02-20T05:00:00+00:00** received in Senate
- **2025-02-20T05:00:00+00:00** to Committee on Committees (S) `referral-committee`
- **2025-02-25T05:00:00+00:00** to Licensing & Occupations (S) `referral-committee`
- **2025-03-04T05:00:00+00:00** reported favorably, 1st reading, to Calendar `committee-passage`
- **2025-03-05T05:00:00+00:00** 2nd reading, to Rules `reading-2`
- **2025-03-06T05:00:00+00:00** posted for passage in the Regular Orders of the Day for Friday, March 07, 2025
- **2025-03-07T05:00:00+00:00** 3rd reading, passed 32-0 `passage, reading-3`
- **2025-03-07T05:00:00+00:00** received in House
- **2025-03-07T05:00:00+00:00** enrolled, signed by Speaker of the House `passage`
- **2025-03-07T05:00:00+00:00** enrolled, signed by President of the Senate `passage`
- **2025-03-07T05:00:00+00:00** delivered to Governor
- **2025-03-10T04:00:00+00:00** signed by Governor (Acts Ch. 4) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3015235a-e818-4ff5-b9f2-d4be8b72ef71`. Confidence: reported (aggregated from official Kentucky legislature records).