To become a CPA in Kentucky, you’ll need to meet the following requirements:
- Education: A bachelor’s or master’s degree with 27 accounting hours and 12 business hours to sit for the exam; 150 total semester hours for licensure
- Exam: Pass all four sections of the Uniform CPA Exam, applied for directly through the Kentucky State Board of Accountancy, within a 30-month rolling credit window
- Experience: 2,000 hours of qualifying work in accounting or auditing in public practice, industry, or government, within 5 years either side of passing the last exam section, verified by an active CPA
- Ethics exam: Not required – Kentucky does not require a professional ethics exam for initial licensure
- International candidates: No residency or SSN required; foreign citizens must be legally residing in the US or employed at a US-linked employer; credentials evaluated by NIES or NACES member
- Licensure and CPE: Apply directly to the Kentucky Board within 5 years of passing the last exam section; renew biennially in July with 60 or 80 hours of CPE depending on your employment type
Kentucky processes exam applications and distributes scores directly – unlike most states, Kentucky candidates do not apply through NASBA’s CPA Examination Services portal. Applications, fees, and scores all flow through the Kentucky State Board of Accountancy.
After the Board approves your application, NASBA issues a Payment Coupon by email for the section sitting fees – this must be paid within 90 days or your Authorization to Test is cancelled.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.
Kentucky CPA requirements: quick summary
| CPA requirement | Kentucky |
|---|---|
| Hours to sit for exam | Bachelor’s/master’s degree + 27 accounting hours + 12 business hours |
| Hours to license | 150 semester hours + 27 accounting + 12 business |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Work experience | 2,000 hours / 12 months, within 5 years of last exam pass |
| Ethics exam | Not required |
| Credit window | 30 months, rolling from first passing score |
| CPE | 60 or 80 hours per biennial period (employment-dependent) |
| Tier system | One-tier |
| Minimum age | 18 |
| Residency/SSN | Not required |
Kentucky licence renewal runs on an even/odd cycle tied to your licence number. CPAs with even-numbered licences renew in July of even-numbered years; odd-numbered licences renew in July of odd-numbered years.
The online renewal window is July 1-31 only. Licences not renewed by 31 July enter a short late-renewal window through 1 September, after which they expire automatically.
Unlike most states with a December year-end deadline, Kentucky’s July renewal window requires CPE to be completed by 31 December of the preceding year – two full calendar years before the renewal month.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Kentucky?
Kentucky uses different education thresholds for sitting the exam and obtaining a licence, with the same accounting and business coursework required at both stages – the licence adds the 150-hour total without changing the specific subject requirements.
Requirements to sit for the exam
To register as a Kentucky exam candidate, you must hold a bachelor’s or master’s degree from an accredited college or university and have completed the following coursework. There is no minimum total credit hour requirement to sit – the degree itself is the floor.
Accounting – 27 semester hours covering:
Subject matter must include auditing, tax, accounting standards, accounting principles, or accounting processes. Accounting hours can be counted toward the business requirement, but business hours cannot count toward the accounting requirement.
Business – 12 semester hours covering:
Courses with a prefix or title indicating: business, finance, marketing, management, economics, computers, statistics, or accounting. Since accounting hours can satisfy the business requirement, candidates with 27 or more accounting hours already meet both thresholds simultaneously.
Quarter hours are converted at 66/100ths of a semester hour per 201 KAR 1:190.
Transcripts must be originals – no photocopies. The university or its clearinghouse can mail them directly to the Board or email them to [email protected]. A printed copy of an email from the university to the candidate is not considered original.
Requirements to obtain a CPA licence
To be eligible for a Kentucky CPA licence, you must have completed a minimum of 150 semester hours at an accredited institution. The same 27 accounting and 12 business hour coursework applies – the licence threshold adds to the total credit hours without introducing new subject requirements.
| Requirement | To sit | To license |
|---|---|---|
| Degree | Bachelor’s or master’s | Bachelor’s or master’s |
| Total credit hours | No explicit minimum (degree is the floor) | 150 semester hours |
| Accounting hours | 27 | 27 |
| Business hours | 12 | 12 |
CLEP credits: A maximum of 6 CLEP hours may count toward the 150-hour total only – not toward the 27 accounting or 12 business hour requirements. Life assessment courses and DSST credits are not accepted toward any education requirement.
5-year licence application deadline: Candidates must apply for their Kentucky licence within 5 years of passing the last exam section. Candidates who delay beyond this window lose their exam credits and must retake any expired sections.
For a full breakdown of total CPA exam costs including study materials, see our CPA exam cost guide. For help choosing a CPA review course, our guide covers all major providers.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Kentucky?
Kentucky is a direct-Board state. All exam applications go directly to the Kentucky State Board of Accountancy – not through NASBA’s CPA Examination Services online portal. Download the Application for the Uniform CPA Examination (2024) from the Board’s website, complete it, have it notarised, and mail it along with a check or money order.
| Detail | Kentucky |
|---|---|
| Kentucky Board processing fee (one-time) | $30.00 |
| Kentucky Board per-section fee | $30.00 per section |
| NASBA section fee via Payment Coupon | $268.59 per section |
| Total exam fees, 4 sections | $1,224.36 ($30 + $30 × 4 + $268.59 × 4) |
| NTS validity | 6 months from date issued by NASBA |
| Credit window | 30 months, rolling from first passing score |
| Residency required | No |
| SSN required | No |
| Minimum age | 18 |
| Notarisation required | Yes – initial application only |
How the two-step payment process works:
- Mail the notarised application, transcripts, and a check for the Board fees ($30 processing + $30 per section selected) to the Kentucky Board. Processing takes 2-4 weeks.
- Once approved, the Board sends your Authorization to Test (ATT) to NASBA. NASBA then emails you a Payment Coupon for the section sitting fees. This coupon must be paid within 90 days – if you miss this window, the ATT is cancelled and you must file a re-exam application.
- Once the Payment Coupon is paid, NASBA issues your NTS. Schedule your exam at Prometric using the NTS.
Score distribution: Kentucky distributes exam scores through its own website and by mail. Scores are not available through the NASBA candidate portal. Re-exam applications do not require notarisation, transcript resubmission, or any Board fee – only the NASBA Payment Coupon applies for re-exams.
Test centres in Kentucky are in Louisville (two locations) and Lexington. Kentucky candidates may also sit at any approved Prometric centre in the United States – scores are processed through the Kentucky Board regardless of where the exam is taken.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in Kentucky?
| Detail | Kentucky |
|---|---|
| Required hours | 2,000 hours |
| Minimum time period | 12 months |
| Timing | Within 5 years before or after passing the last exam section |
| Acceptable types | Accounting or auditing |
| Acceptable settings | Public practice, industry, or government |
| Degree requirement | Must be earned after conferring a bachelor’s or master’s degree with accounting concentration (39 business-related hours including 27 accounting) |
| Verifier | CPA in any state who held an active licence during the year of employment being verified |
| Verifier relationship | Does not have to be the supervisor or work at the same employer |
Experience may be split across more than one employer using separate Certificate of Experience forms. The verifying CPA submits the Certificate of Experience either by mailing the original directly to the Board or emailing it from their own email address to [email protected]. No holiday or leave time counts toward the 2,000 hours.
Licence fees
| Fee | Amount |
|---|---|
| Initial licence application | $100 |
| Biennial renewal (online) | $100 |
| Late renewal (1 August – 1 September) | $200 |
| Reinstatement renewal | $200 |
What are the CPA ethics requirements in Kentucky?
Kentucky does not require a professional ethics exam for initial CPA licensure. No ethics exam appears in the exam eligibility requirements, the initial licence checklist, or anywhere on the Kentucky Board’s primary source pages.
Ethics is a CPE obligation only – 2 hours per biennial reporting period, included within the total CPE hours required – with no state-specific course required. Any ethics course from any provider meeting CPE standards is accepted, including courses approved by other states.
What are the CPA requirements for international candidates in Kentucky?
| Detail | Kentucky |
|---|---|
| US citizenship required | No – but one qualifying condition must be met (see below) |
| Residency required | No |
| SSN required | No |
| Foreign credential evaluation | NIES or any NACES member |
| Evaluation validity | Must be completed within 2 years of the date submitted to the Board |
| Chartered school transcripts | Not eligible |
To be eligible to apply for a Kentucky CPA licence, candidates must meet at least one of the following conditions:
- Is a United States citizen
- Is a citizen of a foreign country who is legally residing in the United States (supporting documentation required)
- Is employed in an accounting or attest position at a public accounting firm, company, or postsecondary institution located outside the United States that also has an office or campus in the United States
No residency requirement applies to the exam itself – the above conditions relate to the licence application only. The exam requires only that candidates meet the education thresholds and be 18 years of age.
For candidates with education completed outside the United States, Kentucky accepts credential evaluations from:
- NASBA International Evaluation Services (NIES)
- Any member organisation of the National Association of Credential Evaluation Services (NACES)
Evaluations must be originals (not copies) and must have been completed within 2 years of the date they are submitted to the Board. Chartered school transcripts are not eligible regardless of the evaluation service used. Coursework completed as part of a Chartered Accountant or similar professional qualification programme is treated as professional training and does not count toward the academic credit requirements.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Kentucky?
Kentucky’s CPE requirement varies by employment type and is measured over a two-year reporting period tied to the biennial licence renewal cycle.
CPE hours by employment type
| Employment during reporting period | Total CPE required |
|---|---|
| Public accounting firm, 3,000+ hours worked | 80 hours |
| Public accounting firm, under 3,000 hours worked | 60 hours |
| Non-licensed professional accounting entity | 60 hours |
| Industry, government, education, or not working | 60 hours |
CPE requirements overview
| Requirement | Detail |
|---|---|
| Technical standards minimum | 50% of required hours (accounting, auditing, business law, economics, finance, IT, management services, professional ethics, statistics, securities, tax, or specialised industry) |
| Ethics minimum | 2 hours per reporting period (any ethics course accepted, no Kentucky-specific requirement) |
| Attest and SSARS CPAs | 8 hours per year in accounting or auditing (16 hours total over reporting period), included in total |
| Personal development maximum | 8 hours (80-hour CPAs) or 12 hours (60-hour CPAs) |
| CPE reporting period | 2 calendar years prior to the renewal year |
| Current periods | Even licences: 1 January 2024 – 31 December 2025; Odd licences: 1 January 2025 – 31 December 2026 |
| Renewal window | July 1-31 of the renewal year |
| Records retention | 5 years |
| Prior approval | Not required |
Reporting periods and renewal cycle
CPAs with even-numbered licences renew in July of even-numbered years; CPAs with odd-numbered licences renew in July of odd-numbered years. For those renewing in 2026, all CPE must have been completed between 1 January 2024 and 31 December 2025. Renewal is completed online through the Board’s renewal system and must be submitted by 31 July.
New licensees (partial CPE): CPAs who hold a licence for less than a full two-year reporting period must complete 2 CPE hours for each full month their licence was held, up to the applicable total. Ethics is not required during this partial period.
Attest and SSARS participants: CPAs in public accounting firms who perform attest services, or who perform compilation or preparation of financial statement engagements subject to SSARS, must complete 8 hours per year in accounting or auditing – 16 hours over the full reporting period. This requirement is based on the nature of the engagement, not just the job title. Tax preparation work that involves preparing financial statements solely for tax purposes is not subject to this additional requirement.
Business communications and marketing courses count toward general CPE but cannot satisfy the technical standards requirement.
FAQs
You need 150 hours to obtain the licence, but not to sit for the exam. Kentucky allows candidates to sit with only a bachelor’s or master’s degree plus 27 accounting and 12 business semester hours – no minimum total hour count is required to take the exam.
Once you pass all four sections, you must complete 150 hours before applying for the licence, and you must submit the licence application within 5 years of passing your last exam section. Kentucky has not introduced any alternative pathways to the 150-hour licence requirement as of 2026.
Most candidates take 5 to 7 years:
– 4 to 5 years for a bachelor’s degree and the additional hours to reach 150 semester hours,
– 6 to 18 months to pass all four exam sections within the 30-month window, and
– 12 months of qualifying experience.
Kentucky’s 5-year window to apply for the licence after passing the last exam section means candidates who take longer to accumulate experience or complete the 150-hour education may need to plan carefully to avoid losing their exam credits.
Yes – CPAs licensed in other jurisdictions can apply for a Kentucky CPA licence by transferring their exam scores using the Authorization for Interstate Exchange of Information form. Applicants must meet all Kentucky candidate requirements including 150 semester hours with 27 accounting and 12 business hours, and 1 year of qualifying experience.
Kentucky also participates in CPA mobility – use the NASBA Mobility Tool to check whether a Kentucky CPA can practise in a specific other state without a separate licence.
Kentucky CPA salaries are anchored by Louisville and Lexington as the state’s two primary markets. Louisville has a diversified economy with significant demand in healthcare, financial services, manufacturing, and logistics, while Lexington is a strong secondary market with growth in technology and higher education.
For detailed salary benchmarks by experience level and sector, see our CPA salary guide.
No – but you must meet one of three qualifying conditions for the licence: be a US citizen, be a foreign citizen legally residing in the US (with supporting documentation), or be employed in an accounting or attest role at an employer with US operations.
There is no citizenship or residency requirement to sit for the exam itself. No SSN is required at any stage of the Kentucky exam or licence application process.
Yes, in most cases. Kentucky is recognised as substantially equivalent under NASBA’s mobility framework, meaning a Kentucky CPA in good standing can generally practise in other states without a separate licence, provided Kentucky remains their principal place of business. Use the NASBA Mobility Tool to verify practice privileges in any specific state.
For the most current requirements and application forms, visit the Kentucky State Board of Accountancy.
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