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To sit for the CPA exam in Kentucky, you need to be 18, show good moral character, and have a bachelor’s or master’s degree that includes 27 semester hours of accounting and 12 hours of business. For license applications starting July 15, 2026, you can qualify with a bachelor’s degree in accounting plus 2 years of experience, a bachelor’s degree plus 30 more hours and 1 year, or a post-bachelor’s degree and 1 year.
The CPA exam is a tough test, and requirements change from state to state. This guide covers what the Kentucky State Board of Accountancy asks for to take the exam, get licensed and keep your license.
Last reviewed: October 2026. Facts checked on October 29, 2026 against the Kentucky State Board of Accountancy exam requirements and initial license pages, and KRS 325.261. Rules change, so confirm the details with the board before you apply.
You must be at least 18 years old and show good moral character to register as a Kentucky exam candidate. To be licensed, you must be a US citizen, a foreign citizen legally living in the United States, or an employee in an accounting or attest role at certain organizations with a US office.
Kentucky does not give credit for life assessment courses or DSST credit. Foreign transcripts must be evaluated by NASBA or a NACES member.
For Kentucky exam candidates applying for a license beginning July 15, 2026, you can choose any of these pathways:
An accounting major or concentration means at least 39 semester hours of business-related subjects, including 27 hours of accounting. Read more about meeting the 150 credit hour requirement.
Your experience can come from public practice, industry or government and must be verified by a CPA who held an active license while you did the work. One year means at least 2,000 hours over at least 12 months, earned after your degree. It must be earned within 5 years before or after you pass your last exam section, and you must apply for a license within 5 years of passing your last section.
Check the current Kentucky license application for any ethics course or exam the board requires before licensure.
Kentucky candidates apply to the Kentucky State Board of Accountancy, not directly to NASBA. Submit the initial exam application and have your school send original transcripts to the board, by mail or by email to cpa@ky.gov. See the exam requirements page for each step.
The CPA exam has three core sections (Auditing and Attestation, Financial Accounting and Reporting, and Regulation) and one discipline section you choose (Business Analysis and Reporting, Information Systems and Controls, or Tax Compliance and Planning). The old Business Environment and Concepts section ended in 2023.
Kentucky lists its exam application fees in its initial exam application instructions, and the license application fee is $100. The national exam section fee is $268.59 in most states, but check the Kentucky instructions for the amount you will pay. You can also read more about CPA exam costs.
You need a score of 75 on each section. You must pass all four sections within 30 months after you receive notice that you passed your first section.
The CPA exam is given year-round at Prometric test centers. You can take each section at any Prometric center in the United States once you have a valid Notice to Schedule, and you choose your date and site when you book.
Send the initial license application, a $100 check or money order, your certificate of experience and any needed transcripts to the board. Documents must arrive at least one week before a board meeting, and the board reviews applications at its regular meetings. See the initial license page for the full list.
CPAs licensed in another state may be able to practice in Kentucky under mobility rules or apply for a reciprocal license. See our guide to CPA reciprocity.
Kentucky CPAs must renew their license and complete continuing professional education, including ethics. Check the board site for current hour totals and deadlines.
Email: cpa@ky.gov
Website: cpa.ky.gov
If you are short on accounting or business credits for Kentucky, CPA Credits offers self-paced online courses worth 3 semester hours each through Upper Iowa University, which is accredited by the Higher Learning Commission (HLC). Our credits are accepted by all state boards. Undergraduate courses are $695 per course, and graduate courses are $870 per course.
Not sure which courses you still need? Request a transcript evaluation and we will show you the gaps. You can also read how to meet the 150 credit hour requirement or compare rules in other states on our CPA requirements by state page.
You need to be at least 18, show good moral character, and have a bachelor’s or master’s degree with 27 semester hours of accounting and 12 semester hours of business.
Yes. For license applications starting July 15, 2026, you can qualify with a bachelor’s degree with an accounting major or concentration and 2 years or 4,000 hours of experience.
You need 1 year or 2,000 hours with 30 extra semester hours or a post bachelor’s degree, or 2 years or 4,000 hours with a bachelor’s degree. A licensed CPA must verify it.
You must pass all four sections within 30 months after you receive notice that you passed your first section.
No. Kentucky does not give credit for life assessment courses or DSST credit toward its education requirements.
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