Advocacy
2026 Legislative session
Issue 4
December 22, 2025
By Cash Cassady
Due to support through your membership, contributions to the KyCPA Political Action Committee, and involvement with our policy initiatives, the Society and our advocacy team will strategically represent the CPA profession in Frankfort and Washington.
Click here to view 2025 policy accomplishments.
CPA Day at the Capitol: Feb. 11
CPA Day at the Capitol provides an opportunity for KyCPA members to speak with and hear directly from policymakers in Frankfort. Legislators in both Chambers look to the Society for guidance and recommendations on tax, licensing, and client advisory policies. This event is free for members and is the best opportunity to directly engage your elected officials on behalf of the CPA profession.
Click here to register and for more information.
2025 CPA Day at the Capitol attendees
Kentucky legislative session
The 60-day “long” Session will begin on January 6, 2026.
As Governor Andy Beshear enters into the third year of his second term, Republicans in the Kentucky House of Representatives and Senate remain in control of their supermajorities.
Tax policy
Each year, KyCPA recommends legislators follow the guiding principles of sound tax policy. These include the issuance of clear administrative guidance, certainty, predictability, avoiding double taxation, and strongly opposing the expansion of the sales tax base to business-to-business services. As representatives of the accounting profession, KyCPA specifically advises against the expansion of the sales tax on accounting, tax filing, and financial advisory services.
CPA mobility and education pipeline
In addition to broader business concerns, KyCPA continues to collaborate with other state societies and the American Institute of CPAs (AICPA) to address the declining number of professionals entering the accounting profession. Adjusting policies to increase interest in obtaining a CPA license while also protecting the ability of CPAs to practice across state lines is an increasingly important discussion. As other states consider providing alternative pathways to CPA licensure outside of the 150-credit hour and one year of experience requirement, these changes could have profound implications on Kentucky practitioners. Kentucky Revised Statute 325.261(5) explicitly requires 150-credit hours in order to obtain a CPA license in the Commonwealth. This education requirement is upheld in 49 out of the 50 states and allows CPAs the ability to utilize practice mobility to conduct services across state lines.
To ensure Kentucky practitioners maintain mobility and reciprocity with our neighbors who have taken steps to provide alternative pathways, the Kentucky Board of Accountancy (KBOA) has proposed a piece of legislation that the KyCPA will be introducing this session. This “Pathway Bill” will introduce two more pathways to licensure pulled directly from the newest version of the Uniform Accountancy Act, most importantly including an experience pathway (Bachelors degree + 2 years of experience). Please stay tuned for legislative updates as we go through session that will track this important piece of legislation.
CPA mobility refers to the ability of CPAs in good standing to seamlessly provide services to clients across state lines without the need to obtain an additional license outside of their home state. Under mobility, CPAs can temporarily practice either in-person or virtually if they are deemed to be substantially equivalent to CPAs already practicing in that state. In exchange for this practice privilege, CPAs are subject to both the oversight of the state boards of accountancy in their home state and any temporary practice state.
As the shortage of CPAs becomes an increasing concern for the profession, governmental audits and federal oversight are beginning to shift more attention to the issue. The accounting education pipeline continues to be a top priority for the Society as the number of accounting students declines, retirements increase, and the shortage impacts rising client needs.
Questions or comments
Be sure to keep up to speed by reading our weekly legislative updates and follow us on LinkedIn.
If you have any questions, comments or feedback, please feel free to reach out to the Society’s Government Affairs Director, Cash Cassady, at ccassady@kycpa.org.