---
type: "Bill"
title: "AN ACT relating to the licensure of certified public accountants."
description: "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."
jurisdiction: "us/states/ky"
legislature: "Kentucky General Assembly"
session: "2026RS"
identifier: "HB 45"
citation: "Kentucky HB 45 (2026RS)"
classification: ["bill"]
subjects: ["Accountants", "Boards And Commissions", "Licensing", "Occupations And Professions"]
status: "enacted"
primary_sponsors: ["D. Gordon", "M. Clines"]
version_count: 3
action_count: 20
vote_count: 2
first_action: "2026-01-07T05:00:00+00:00"
last_action: "2026-04-03T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/6026e94e-f3b6-44c3-a020-27fc522173e4"
source_url: "https://apps.legislature.ky.gov/record/26RS/hb45.html"
source_hash: "2245efdb0f3ea0acdbb7d45bbb4588c7577a11cd89ee9c074f3b88aa33b58490"
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 45 (2026RS) — 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.

## 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/26RS/hb45/orig_bill.pdf)
2. **Acts Chapter 21** (committee substitute) — [source](https://apps.legislature.ky.gov/law/acts/26RS/documents/0021.pdf)
3. **Current/Final** (committee substitute) — [source](https://apps.legislature.ky.gov/recorddocuments/bill/26RS/hb45/bill.pdf)

## Votes

- Pass — **93–0** (pass) · lower
- CONSENT PASSAGE OF HB 45 — **38–0** (pass) · lower

## Sponsors

- D. Gordon — primary (person)
- M. Clines — primary (person)

## Timeline

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

- **2026-01-07T05:00:00+00:00** introduced in House `introduction`
- **2026-01-07T05:00:00+00:00** to Committee on Committees (H) `referral-committee`
- **2026-01-14T05:00:00+00:00** to Licensing, Occupations, & Administrative Regulations (H) `referral-committee`
- **2026-02-04T05:00:00+00:00** reported favorably, 1st reading, to Calendar `committee-passage`
- **2026-02-05T05:00:00+00:00** 2nd reading, to Rules `reading-2`
- **2026-02-05T05:00:00+00:00** posted for passage in the Regular Orders of the Day for Friday, February 06 2026
- **2026-02-06T05:00:00+00:00** 3rd reading, passed 93-0 `passage, reading-3`
- **2026-02-09T05:00:00+00:00** received in Senate
- **2026-02-09T05:00:00+00:00** to Committee on Committees (S) `referral-committee`
- **2026-03-06T05:00:00+00:00** to Licensing & Occupations (S) `referral-committee`
- **2026-03-10T04:00:00+00:00** reported favorably, 1st reading, to Consent Calendar `committee-passage`
- **2026-03-11T04:00:00+00:00** 2nd reading, to Rules as a consent bill `reading-2`
- **2026-03-20T04:00:00+00:00** posted for passage in the Consent Orders of the Day for Tuesday, March 24 2026
- **2026-03-24T04:00:00+00:00** passed over and retained in the Consent Orders of the Day `passage`
- **2026-03-25T04:00:00+00:00** 3rd reading, passed 38-0 `passage, reading-3`
- **2026-03-26T04:00:00+00:00** received in House
- **2026-03-26T04:00:00+00:00** enrolled, signed by Speaker of the House `passage`
- **2026-03-26T04:00:00+00:00** enrolled, signed by President of the Senate `passage`
- **2026-03-26T04:00:00+00:00** delivered to Governor
- **2026-04-03T04:00:00+00:00** signed by Governor (Acts Ch. 21) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6026e94e-f3b6-44c3-a020-27fc522173e4`. Confidence: reported (aggregated from official Kentucky legislature records).