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---
type: "Bill"
title: "AN ACT relating to certified public accountant firms."
description: "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."
jurisdiction: "us/states/ky"
legislature: "Kentucky General Assembly"
session: "2025RS"
identifier: "HB 262"
citation: "Kentucky HB 262 (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/9a638b1a-7480-4f33-ac36-077cdb31cf0d"
source_url: "https://apps.legislature.ky.gov/record/25RS/hb262.html"
source_hash: "d2a019a85b72b2ac71b4695d4ef36acddcb325ee53ee0070e533b552a306b243"
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 262 (2025RS) — 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.
## 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/hb262/orig_bill.pdf)
2. **Acts Chapter 5** (committee substitute) — [source](https://apps.legislature.ky.gov/law/acts/25RS/documents/0005.pdf)
3. **Current/Final** (committee substitute) — [source](https://apps.legislature.ky.gov/recorddocuments/bill/25RS/hb262/bill.pdf)
## Votes
- PASS HB 262 — **330** (pass) · lower
- Pass — **910** (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 33-0 `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. 5) `executive-signature`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9a638b1a-7480-4f33-ac36-077cdb31cf0d`. Confidence: reported (aggregated from official Kentucky legislature records).