Kentucky 2026 Regular Session Status: Enacted 2 R cosponsors

HB 45 — AN ACT relating to the licensure of certified public accountants.

Last action — signed by Governor (Acts Ch. 21)

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 07, 2026. Enacted.

Signed by Governor Andy Beshear (Democratic) on April 03, 2026.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 74% · moderate confidence

  • Enacted

    Current position in the legislative process.

  • 2 sponsors

    2 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (2 R).

  • Cleared a recorded vote

    Passed 2 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

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.

Bill Text

What changed in the latest version

142 added · 184 removed

142 line(s) added, 184 removed.

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Latest
UNOFFICIAL COPY 26 RS HB 45/GA AN ACT relating to the licensure of certified public accountants.
CHAPTER 21 1 CHAPTER 21 ( HB 45 ) AN ACT relating to the licensure of certified public accountants.
(5) [Completes one hundred fifty (150) college semester hours that include a baccalaureate or masters degree conferred by a college or university recognized by Page 1 of 7 HB004510.100 - 869 - XXXX 2/6/2026 9:53 AM GA UNOFFICIAL COPY 26 RS HB 45/GA the board with a major or concentration in accounting or its equivalent, as defined in administrative regulations promulgated by the board;
(5) [Completes one hundred fifty (150) college semester hours that include a baccalaureate or masters degree conferred by a college or university recognized by the board with a major or concentration in accounting or its equivalent, as defined in administrative regulations promulgated by the board;
Page 2 of 7 HB004510.100 - 869 - XXXX 2/6/2026 9:53 AM GA UNOFFICIAL COPY 26 RS HB 45/GA (a) Does not have an office located in this state;
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY (a) Does not have an office located in this state;
(4)[(3)] A person who offers to perform or performs a regulated activity in person or by mail, telephone, or other electronic means in this state pursuant to this section Page 3 of 7 HB004510.100 - 869 - XXXX 2/6/2026 9:53 AM GA UNOFFICIAL COPY 26 RS HB 45/GA agrees to:
(4)[(3)] A person who offers to perform or performs a regulated activity in person or by mail, telephone, or other electronic means in this state pursuant to this section agrees to:
(a) Any financial statement audit or other engagement to be performed in Page 4 of 7 HB004510.100 - 869 - XXXX 2/6/2026 9:53 AM GA UNOFFICIAL COPY 26 RS HB 45/GA accordance with the Statements on Auditing Standards;
(a) Any financial statement audit or other engagement to be performed in accordance with the Statements on Auditing Standards;
(7) (a) Notwithstanding any other provision of this chapter, if the board determines after evaluation that another state has granted certified public accountant licenses without requiring candidates to meet minimum qualifications acceptable to the board and continue to satisfy minimum continuing professional educational requirements acceptable to the board, the board may revoke practice privileges in this state for certified public accountants licensed by that state.
CHAPTER 21 3 (7) (a) Notwithstanding any other provision of this chapter, if the board determines after evaluation that another state has granted certified public accountant licenses without requiring candidates to meet minimum qualifications acceptable to the board and continue to satisfy minimum continuing professional educational requirements acceptable to the board, the board may revoke practice privileges in this state for certified public accountants licensed by that state.
Holds a valid active license, and is in good standing as a certified public Page 5 of 7 HB004510.100 - 869 - XXXX 2/6/2026 9:53 AM GA UNOFFICIAL COPY 26 RS HB 45/GA accountant, issued under the laws of any other state;
Holds a valid active license, and is in good standing as a certified public accountant, issued under the laws of any other state;
Page 6 of 7 HB004510.100 - 869 - XXXX 2/6/2026 9:53 AM GA UNOFFICIAL COPY 26 RS HB 45/GA 325.263 Submission of proof of educational requirements on and after April 1, 2007, by previously approved candidates.
325.263 Submission of proof of educational requirements on and after April 1, 2007, by previously approved candidates.
HB004510.100 - 869 - XXXX 2/6/2026 9:53 AMge 7 of 7 GA
Signed by Governor April 3, 2026.
Legislative Research Commission PDF Version
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Action History

  1. signed by Governor (Acts Ch. 21)

  2. delivered to Governor

  3. enrolled, signed by President of the Senate

  4. enrolled, signed by Speaker of the House

  5. received in House

  6. 3rd reading, passed 38-0

  7. passed over and retained in the Consent Orders of the Day

  8. posted for passage in the Consent Orders of the Day for Tuesday, March 24 2026

  9. 2nd reading, to Rules as a consent bill

  10. reported favorably, 1st reading, to Consent Calendar

  11. to Licensing & Occupations (S)

  12. to Committee on Committees (S)

  13. received in Senate

  14. 3rd reading, passed 93-0

  15. posted for passage in the Regular Orders of the Day for Friday, February 06 2026

  16. 2nd reading, to Rules

  17. reported favorably, 1st reading, to Calendar

  18. to Licensing, Occupations, & Administrative Regulations (H)

  19. to Committee on Committees (H)

  20. introduced in House

Sponsors

Sponsorship breakdown

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2 sponsors · 0 co-sponsors · 136 not signed on

Sponsors (2)

Co-sponsors (0)

None.

Not signed on (136)

136 members have not signed on to this bill.

Show all 136 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

CONSENT PASSAGE OF HB 45

Passed 38 Yea · 0 Nay
Party YeaNayPresentNot Voting
Democrat 5000
Republican 33000
Total 38000
% of votes cast 100%0%0%0%
How each member voted (38)
Member Party Vote
Cassie Chambers Armstrong Democrat Yea
Gary Clemons Democrat Yea
Gerald A. Neal Democrat Yea
Karen Berg Democrat Yea
Keturah J. Herron Democrat Yea
Aaron Reed Republican Yea
Amanda Mays Bledsoe Republican Yea
Brandon J. Storm Republican Yea
Christian McDaniel Republican Yea
Craig Richardson Republican Yea
Danny Carroll Republican Yea
David P. Givens Republican Yea
Donald Douglas Republican Yea
Gary Boswell Republican Yea
Greg Elkins Republican Yea
Jared Carpenter Republican Yea
Jason Howell Republican Yea
Jason Nemes Republican Yea
Jimmy Higdon Republican Yea
Julie Raque Adams Republican Yea
Lindsey Tichenor Republican Yea
Matt Nunn Republican Yea
Matthew Deneen Republican Yea
Max Wise Republican Yea
Michael Meredith Republican Yea
Nick Wilson Republican Yea
Phillip Wheeler Republican Yea
Rick Girdler Republican Yea
Robby Mills Republican Yea
Robert Stivers Republican Yea
Robin L. Webb Republican Yea
Scott Madon Republican Yea
Shelley Funke Frommeyer Republican Yea
Stephen West Republican Yea
Steve Rawlings Republican Yea
Tom Smith Republican Yea
Wade Williams Republican Yea
Walker Thomas Republican Yea

Official roll call →

Pass

Passed 93 Yea · 0 Nay · 7 Other
Party YeaNayPresentNot Voting
Democrat 18002
Republican 74005
Unaffiliated 1000
Total 93007
% of votes cast 93%0%0%7%
How each member voted (100)
Member Party Vote
Lewis C — Yea
Adam Moore Democrat Yea
Adrielle Camuel Democrat Yea
Al Gentry Democrat Yea
Anne Gay Donworth Democrat Yea
Ashley Tackett Laferty Democrat Not Voting
Beverly Chester-Burton Democrat Yea
Chad Aull Democrat Yea
Daniel Grossberg Democrat Yea
Erika Hancock Democrat Yea
George Brown Jr. Democrat Yea
Joshua Watkins Democrat Yea
Lindsey Burke Democrat Yea
Lisa Willner Democrat Yea
Mary Lou Marzian Democrat Not Voting
Matthew Lehman Democrat Yea
Nima Kulkarni Democrat Yea
Pamela Stevenson Democrat Yea
Rachel Roarx Democrat Yea
Sarah Stalker Democrat Yea
Tina Bojanowski Democrat Yea
Aaron Thompson Republican Yea
Adam Bowling Republican Yea
Amy Neighbors Republican Yea
Bill Wesley Republican Yea
Bobby McCool Republican Not Voting
Candy Massaroni Republican Yea
Chris Freeland Republican Yea
Chris Fugate Republican Yea
DJ Johnson Republican Yea
Daniel Elliott Republican Yea
Daniel Fister Republican Yea
David Hale Republican Yea
David Meade Republican Yea
David W. Osborne Republican Yea
Deanna Gordon Republican Yea
Derek Lewis Republican Yea
Emily Callaway Republican Yea
Felicia Rabourn Republican Yea
J.T. Payne Republican Yea
James Tipton Republican Yea
Jared Bauman Republican Yea
Jason Nemes Republican Yea
Jason Petrie Republican Yea
Jennifer Decker Republican Yea
Jim Gooch Jr. Republican Yea
John Blanton Republican Yea
John Hodgson Republican Yea
Josh Branscum Republican Yea
Josh Bray Republican Yea
Josh Calloway Republican Yea
Ken Fleming Republican Yea
Ken Upchurch Republican Yea
Kevin Jackson Republican Yea
Kim Banta Republican Yea
Kim Holloway Republican Yea
Kim King Republican Not Voting
Kimberly Poore Moser Republican Yea
Marianne Proctor Republican Yea
Mark Hart Republican Yea
Mary Beth Imes Republican Yea
Matt Lockett Republican Yea
Matthew Koch Republican Yea
Michael Meredith Republican Yea
Michael Sarge Pollock Republican Yea
Mike Clines Republican Yea
Mitch Whitaker Republican Yea
Myron Dossett Republican Yea
Nancy Tate Republican Yea
Nick Wilson Republican Yea
Patrick Flannery Republican Yea
Peyton Griffee Republican Yea
Randy Bridges Republican Yea
Rebecca Raymer Republican Yea
Richard White Republican Yea
Robert Duvall Republican Yea
Ryan Bivens Republican Yea
Ryan Dotson Republican Yea
Samara Heavrin Republican Yea
Savannah Maddox Republican Yea
Scott Lewis Republican Yea
Scott Sharp Republican Yea
Shane Baker Republican Yea
Shawn McPherson Republican Yea
Stephanie Dietz Republican Yea
Steve Bratcher Republican Yea
Steve Riley Republican Yea
Steven Doan Republican Yea
Steven Rudy Republican Yea
Susan Witten Republican Yea
Suzanne Miles Republican Yea
T.J. Roberts Republican Not Voting
Thomas Huff Republican Not Voting
Timmy Truett Republican Yea
Tom Smith Republican Yea
Tony Hampton Republican Yea
Vanessa Grossl Republican Yea
Wade Williams Republican Yea
Walker Thomas Republican Yea
William Lawrence Republican Not Voting

Official roll call →

Subjects

finance
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does HB 45 do?
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.
Who sponsors HB 45?
HB 45 is sponsored by Mike Clines (Republican) and Deanna Gordon (Republican).
What is the current status of HB 45?
This bill has been enacted into law. Introduced January 07, 2026. Enacted.
Where can I track HB 45?
Track HB 45 free on One Click Politics — get push/email alerts when it moves.

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