CONTACT:
Kimberly Lindsey
Communications Director
502-266-5272
klindsey@kycpa.org
For immediate release
April 20, 2026
Kentucky Modernizes CPA Licensure with Passage of House Bill 45
LOUISVILLE, KY — The Kentucky General Assembly has passed House Bill 45 (HB45), landmark legislation that modernizes the pathway to becoming a Certified Public Accountant (CPA) in Kentucky. The bill marks a significant step forward in addressing workforce pipeline challenges while maintaining the high standards expected of the profession.
HB45 introduces a more flexible, modern approach to CPA licensure by creating multiple pathways to certification. While the traditional 150-hour education model remains available, the legislation allows candidates to pursue alternative routes that better align with diverse educational and professional backgrounds.
The most notable update is the introduction of an additional pathway that allows candidates to qualify with a bachelor’s degree and two years of relevant, CPA-verified work experience. This change reflects a growing national movement to reduce barriers to entry while preserving the rigor of the profession.
“HB45 represents a thoughtful and proactive response to the evolving needs of the accounting profession,” said KyCPA CEO and President Darlene Zibart. “By expanding access while maintaining high standards, Kentucky is strengthening its CPA pipeline and supporting the future of the profession.”
Importantly, the legislation does not lower licensure standards. All candidates — regardless of pathway — must still: pass the CPA Exam, complete verified and relevant work experience, and meet requirements set and overseen by the Kentucky Board of Accountancy.
The bill is designed to address declining CPA candidate numbers, remove unnecessary barriers and create more accessible opportunities for non-traditional students and career changers. These changes are expected to enhance the long-term strength and sustainability of Kentucky’s accounting workforce.
The new licensure pathways established under HB45 will take effect on July 16, 2026.
For more information about HB45 and CPA licensure in Kentucky, please visit the KyCPA website.
The Kentucky Society of Certified Public Accountants (KyCPA) is a statewide, non-profit professional organization serving CPAs in public accounting firms, business, industry, government, and education. kycpa.org.
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