Kentucky 2025 Regular Session Status: Enacted

HB 261 — AN ACT relating to retired certified public accountants.

Last action — signed by Governor (Acts Ch. 4)

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  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 February 04, 2025. Enacted.

Signed by Governor Andy Beshear (Democratic) on March 10, 2025.

Prognosis

Likely to advance 68% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • Cleared a recorded vote

    Passed 2 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

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.

Bill Text

What changed in the latest version

97 added · 124 removed

97 line(s) added, 124 removed.

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UNOFFICIAL COPY 25 RS HB 261/GA AN ACT relating to retired certified public accountants.
CHAPTER 4 1 CHAPTER 4 ( HB 261 ) AN ACT relating to retired certified public accountants.
(a) Satisfy all the requirements of KRS 325.261 and the administrative Page 1 of 5 HB026110.100 - 1155 - XXXX 2/19/2025 2:45 PM GA UNOFFICIAL COPY 25 RS HB 261/GA regulations promulgated by the board;
(a) Satisfy all the requirements of KRS 325.261 and the administrative regulations promulgated by the board;
(a) Fulfilled the requirement of continuing professional education as defined by the board by administrative regulation, but not to exceed eighty (80) hours during a two (2) year calendar period ending December 31 preceding the July 1 renewal date.
(a) Fulfilled the requirement of continuing professional education as defined by the board by administrative regulation, but not to exceed eighty (80) hours during a two (2) year calendar period ending December preceding the July 1 renewal date.
(5) Any license not renewed by the expiration date shall automatically expire and the holder of the expired license shall be prohibited from practicing public accounting Page 2 of 5 HB026110.100 - 1155 - XXXX 2/19/2025 2:45 PM GA UNOFFICIAL COPY 25 RS HB 261/GA or holding himself or herself out as a certified public accountant.
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY (5) Any license not renewed by the expiration date shall automatically expire and the holder of the expired license shall be prohibited from practicing public accounting or holding himself or herself out as a certified public accountant.
Odd-numbered licenses shall expire on August 1 of every odd-numbered year and even-numbered licenses shall expire on August 1 of every even-numbered year.
Odd-numbered licenses shall expire on August 1 of every odd-numbered year and even- numbered licenses shall expire on August 1 of every even-numbered year.
Certified public accountants employed by or operating a firm licensed by the board shall be required to complete no more than eighty (80) hours of continuing professional education during the two (2) year calendar period ending December 31 preceding the Page 3 of 5 HB026110.100 - 1155 - XXXX 2/19/2025 2:45 PM GA UNOFFICIAL COPY 25 RS HB 261/GA August 1 renewal date;
Certified public accountants employed by or operating a firm licensed by the board shall be required to complete no more than eighty (80) hours of continuing professional education during the two (2) year calendar period ending December 31 preceding the August 1 renewal date;
Page 4 of 5 HB026110.100 - 1155 - XXXX 2/19/2025 2:45 PM GA UNOFFICIAL COPY 25 RS HB 261/GA (9) A licensee shall notify the board in writing of a change in his or her mailing address within twenty (20) days following the effective date of the change in address.
(9) A licensee shall notify the board in writing of a change in his or her mailing address within twenty (20) days following the effective date of the change in address.
HB026110.100 - 1155 - XXXX 2/19/2025 2:45 PMe 5 of 5 GA
Signed by Governor March 10, 2025.
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View plain text versions (3)

Action History

  1. signed by Governor (Acts Ch. 4)

  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 32-0

  7. posted for passage in the Regular Orders of the Day for Friday, March 07, 2025

  8. 2nd reading, to Rules

  9. reported favorably, 1st reading, to Calendar

  10. to Licensing & Occupations (S)

  11. to Committee on Committees (S)

  12. received in Senate

  13. 3rd reading, passed 91-0

  14. posted for passage in the Regular Orders of the Day for Wednesday, February 19, 2025

  15. 2nd reading, to Rules

  16. reported favorably, 1st reading, to Calendar

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

  18. to Committee on Committees (H)

  19. introduced in House

Sponsorship breakdown

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0 sponsors · 0 co-sponsors · 138 not signed on

Sponsors (0)

None.

Co-sponsors (0)

None.

Not signed on (138)

138 members have not signed on to this bill.

Show all 138 →

"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

PASS HB 261

Passed 32 Yea · 0 Nay · 6 Other
Party YeaNayPresentNot Voting
Democrat 4000
Republican 26006
Unaffiliated 2000
Total 32006
% of votes cast 84%0%0%16%
How each member voted (38)
Member Party Vote
ChambersArmstrong — Yea
Yates — Yea
Gerald A. Neal Democrat Yea
Karen Berg Democrat Yea
Keturah J. Herron Democrat Yea
Reginald L. Thomas Democrat Yea
Aaron Reed Republican Yea
Amanda Mays Bledsoe Republican Yea
Brandon J. Storm Republican Yea
Brandon Smith Republican Not Voting
Christian McDaniel Republican Not Voting
Craig Richardson Republican Yea
Danny Carroll Republican Yea
David P. Givens Republican Not Voting
Donald Douglas Republican Yea
Gary Boswell Republican Yea
Gex Williams Republican Yea
Greg Elkins Republican Yea
Jared Carpenter Republican Yea
Jason Howell 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 J. Nemes Republican Yea
Mike Wilson Republican Yea
Phillip Wheeler Republican Not Voting
Rick Girdler Republican Yea
Robby Mills Republican Yea
Robert Stivers Republican Yea
Robin L. Webb Republican Not Voting
Scott Madon Republican Not Voting
Shelley Funke Frommeyer Republican Yea
Stephen Meredith Republican Yea
Stephen West Republican Yea
Steve Rawlings Republican Yea

Official roll call →

Pass

Passed 91 Yea · 0 Nay · 10 Other
Party YeaNayPresentNot Voting
Democrat 17003
Republican 69005
Unaffiliated 5002
Total 910010
% of votes cast 90%0%0%10%
How each member voted (101)
Member Party Vote
Huff T — Yea
Bratcher S. — Yea
Lewis — Yea
Lewis D — Yea
Lewis S — Yea
Stevenson P — Not Voting
COMMONWEALTH OF KENTUCKY SENATE — Not Voting
Adam Moore Democrat Yea
Adrielle Camuel Democrat Not Voting
Al Gentry Democrat Yea
Anne Gay Donworth Democrat Yea
Ashley Tackett Laferty Democrat Yea
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 Not Voting
Mary Lou Marzian Democrat Yea
Matthew Lehman Democrat Yea
Nima Kulkarni Democrat Yea
Rachel Roarx Democrat Yea
Reginald L. Thomas Democrat Yea
Sarah Stalker Democrat Not Voting
Tina Bojanowski Democrat Yea
Aaron Thompson Republican Yea
Adam Bowling Republican Yea
Amy Neighbors Republican Yea
Bill Wesley Republican Yea
Bobby McCool Republican Yea
Brandon Smith Republican Yea
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
Emily Callaway Republican Yea
Felicia Rabourn Republican Yea
Gex Williams Republican Yea
J.T. Payne Republican Yea
James Tipton Republican Yea
Jared Bauman 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 Yea
Kimberly Poore Moser Republican Yea
Marianne Proctor Republican Yea
Mark Hart Republican Not Voting
Mary Beth Imes Republican Yea
Matt Lockett Republican Yea
Matthew Koch Republican Yea
Michael J. Nemes Republican Yea
Michael Sarge Pollock Republican Yea
Mike Clines Republican Yea
Mike Wilson Republican Yea
Mitch Whitaker Republican Yea
Myron Dossett Republican Yea
Nancy Tate Republican Yea
Patrick Flannery Republican Yea
Peyton Griffee Republican Yea
Randy Bridges Republican Yea
Rebecca Raymer Republican Yea
Richard White Republican Not Voting
Robert Duvall Republican Yea
Ryan Bivens Republican Yea
Ryan Dotson Republican Yea
Samara Heavrin Republican Not Voting
Savannah Maddox Republican Yea
Scott Sharp Republican Yea
Shane Baker Republican Yea
Shawn McPherson Republican Yea
Stephanie Dietz Republican Yea
Stephen Meredith Republican Yea
Steve Riley Republican Not Voting
Steven Doan Republican Yea
Steven Rudy Republican Yea
Susan Witten Republican Yea
Suzanne Miles Republican Yea
T.J. Roberts Republican Yea
Timmy Truett Republican Yea
Tony Hampton Republican Yea
Vanessa Grossl Republican Yea
William Lawrence Republican Not Voting

Official roll call →

Subjects

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Frequently asked questions

What does HB 261 do?
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.
What is the current status of HB 261?
This bill has been enacted into law. Introduced February 04, 2025. Enacted.
Where can I track HB 261?
Track HB 261 free on One Click Politics — get push/email alerts when it moves.

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