Kentucky General Assembly has passed House Bill 45, legislation modernizing the pathway to becoming a CPA in the state.
The bill introduces multiple pathways to CPA licensure, maintaining the traditional 150-hour education model while adding more flexible options to address workforce pipeline challenges. One new pathway allows candidates to qualify with a bachelor’s degree and two years of CPA-verified work experience.
The legislation maintains core licensure requirements, including passing the CPA Exam and completing verified experience under the oversight of the Kentucky Board of Accountancy. The changes are intended to reduce barriers to entry while preserving professional standards.
“HB45 represents a thoughtful and proactive response to the evolving needs of the accounting profession,” said Darlene Zibart, CEO and president of the Kentucky Society of CPAs. “By expanding access while maintaining high standards, Kentucky is strengthening its CPA pipeline and supporting the future of the profession.”
The measure is designed to address declining CPA candidate numbers and create additional entry points for nontraditional students and career changers, supporting long-term workforce sustainability.
The new licensure pathways will take effect July 16.
