The Kentucky CPA Journal

Advocacy

Kentucky counts on cpas

Issue 3
November 3, 2025

2025 was another eventful year for the Kentucky General Assembly during the 30-day Legislative Session. KyCPA’s advocacy team met directly with key policymakers and collaborated with business stakeholders to ensure your interests were represented in Frankfort. KyCPA’s advocacy team stays present and active in the state Capitol. Currently, there are no Kentucky CPAs serving in elected positions either in Frankfort or Washington. Therefore, the Society serves as an objective resource by using the collective expertise and professional guidance of Kentucky CPA practitioners. However, how do state policy reforms connect back to the KyCPA’s Political Action Committee (KyCPA-PAC)? It would be best to understand what the KyCPA-PAC is, what it does and how it plays a significant role in the Kentucky policy process.  

What is the KyCPA-PAC?

Political Action Committees (PACs) play an influential role in today’s modern political and policy environment. PACs can tailor to specific candidates, issues, and interests in national, state, and local elections. PACs fundraise primarily to financially express political speech via our First Amendment rights as U.S. citizens. The KyCPA-PAC serves as the primary tool for the CPA professions political voice in Kentucky and exists as a separate entity from KyCPA. The KyCPA-PAC is supported solely by voluntary contributions from KyCPA members, of which less than 2 percent take part annually.  

The KyCPA-PAC’s Board of Trustees direct the responsibilities and activities of the KyCPA-PAC and are voluntary members. Trustees originate from around the Commonwealth and have an immersive understanding of Kentucky’s political ecosystem. All Trustees must be KyCPA members committed to assessing candidate campaigns and promoting the CPA profession.     

Connections to policy wins

Due to members continued support through the KyCPA-PAC, KyCPA played a pivotal role in advancing the CPA professions interests and promoting our members ability during the 2025 Legislative Session. 

The Society's key accomplishments this Session include: 

• Successfully securing an update to Kentucky’s conformity with the U.S. Internal Revenue Code, effective January 1, 2025, demonstrating our commitment to staying aligned with federal standards.
• Protected CPA mobility by successfully opposing an initiative aimed at complicating Kentucky’s licensing framework. Our firm stance ensured that CPAs can continue to practice across state lines without unnecessary regulatory barriers.
• Passed HB 261 – AN ACT relating to retired certified public accountants. Securing retired CPAs ability to perform certain uncompensated work such as filing returns and serving on boards, as long as they have secured a CPE Waiver tailored for retirement.
• Passed HB 262 - AN ACT relating to certified public accountancy firms. The bill eliminates certain limitations on the naming rights of small CPA firms upon the death or retirement of an owner.

These accomplishments are critical as Kentucky legislators and policymakers count on CPAs for professional guidance and real-world expertise in finance, tax, and advisory services. Your consideration to further invest in the KyCPA-PAC is of immense value as we continue to advance our profession.  

Elections

The outcomes of elections play a pivotal role in shaping Kentucky’s policy landscape. Your contributions will be crucial in electing policymakers who recognize and champion the importance of the CPA profession. 

Contributions to candidates made at various times during a two-year election cycle, decisions are based upon the following policies set by the Trustees: 

• The KyCPA-PAC supports its KyCPA members running for office;
• The KyCPA-PAC supports incumbents running for re-election who value the CPA profession;
• The KyCPA-PAC supports political parties and candidates on a bi-partisan level.

The goal of the KyCPA-PAC is to protect the trust, confidence and reputation the CPA certificate holds in the public. Contributions to the KyCPA-PAC are to support candidates for the Kentucky legislature or constitutional offices who promote sound policies while defeating issues harmful to the CPA profession. KyCPA-PAC funds help us keep and enhance our advocacy efforts and open lines of communication with key policymakers.  

Your voice in Frankfort

As the 2026 Legislative Session approaches in January, the Kentucky General Assembly will reconvene for a 60-day “long” Session, with Kentucky’s next biennial budget taking the forefront of the policy landscape. Like many other states, the Commonwealth has a part-time legislature that meets typically between January and April each year.This upcoming Session will focus primarily on the fiscal years 2027 and 2028 biennial state budget.

KyCPA is an objective resource to policymakers during the legislative sessions, especially concerning tax and licensing policy. Support for the KyCPA-PAC will remain critical as relationships and consistent communication will provide guidance for new tax proposals and protect the CPA profession. The policies that affect CPAs and the regulations that dictate how they operate in their profession can be unique and complex. Therefore, it is vital the Society stays present and available to policymakers as a guide to provide understanding, background and context to CPA policy initiatives.  

However, with less than a 2 percent participation rate from the KyCPA membership, the KyCPA-PAC Board of Trustees is asking members to consider getting involved. Even if you are not particularly interested in the political process, the KyCPA-PAC provides a means to express political speech to enhance your profession’s unique skills and ability with Kentucky’s policymakers. Either through a $5 or the maximum $2,100 contribution, all contributions are valued and aid in supporting the profession.  

How can I get involved? 

Financial contributions to the KyCPA-PAC are the most efficient method to express your political speech on behalf of the CPA profession. KyCPA-PAC funds are to promulgate our interests, such as the accomplishments achieved during the 2025 Session.  

Ways to contribute 

Send individual contributions via check, credit card or direct payment apps.

• Checks: Make out and mail to KyCPA-PAC, 1735 Alliant Avenue, Louisville, Kentucky 40299. 
• KyCPA website direct payments: Log into your KyCPA member account. 
• If you opt to contribute using KyCPA-PAC's Givebutter platform, deselect the suggested tip amount. Within the Givebutter platform, you can use Apple Pay, Google Pay, Venmo, Paypal, etc. to contribute.

Questions or Comments

If you have any questions, comments, or feedback, please feel free to reach out to KyCPA Government Affairs Director, Cash Cassady, at ccassady@kycpa.org.