How to become a CPA in Kentucky 2026

To be able to sit for the CPA exam in Kentucky, aspiring CPAs must check if they are eligible and also meet the Kentucky CPA education requirements. Candidates must be at least 18, of good moral character, and have a bachelor’s or master’s degree from an accredited college or university. The transcripts must include at least 27 semester hours in accounting and 12 semester hours in business.

Effective July 16, 2026, Kentucky adds an alternative CPA licensure pathway. The traditional 150-credit-hour pathway remains available, but candidates may also qualify with a bachelor’s degree and two years of relevant, CPA-verified work experience.

To apply for the CPA exam in Kentucky, apply through the Kentucky State Board of Accountancy’s exam-candidate process. Official transcripts must be sent directly from the university or clearinghouse to the Board, either by mail or by email to cpa@ky.gov.

Once your application is approved, the board sends an Authorization to Test to the National Association of State Boards of Accountancy (NASBA). A payment coupon will be sent by NASBA for the fees charged for the exam. The coupon is only valid for 90 days. Upon payment, a Notice to Schedule will be sent to you. Candidates will have to submit a check or money order payable to the board which totals the application fee and exam fees.

Click here to see a breakdown of the Kentucky CPA exam costs.

After receiving the NTS, schedule your exam online through Prometric. You are able to apply for one or more sections of the examination at a time. The NTS is valid for one testing event or six months from its issuance and must be presented for entry at the testing center.

The CPA exam consists of the three core sections and candidates would need to select one of the three discipline to demonstrate deeper skills and knowledge, allowing candidates to choose a specialization. There is no set order in which the exam portions must be completed.

You must pass all four CPA Exam sections within a rolling 30-month period beginning on the date the first passed section was taken.

Soon after passing the CPA exam, the next step is to fulfill Kentucky’s CPA experience requirement. The Kentucky board requires all candidates to complete 2,000 hours of accounting or attestation experience in a period of not less than 12 months while employed in an accounting or auditing position in public practice, industry or government. Applicants should have their experience verified by a certified public accountant.

The candidate must also meet the Kentucky CPA ethics exam requirements by passing the Professional Ethics: The AICPA’s Comprehensive Course For Licensure, but licensed CPAs must complete 2 hours of ethics CPE within each reporting period.

After completion of work experience, candidates can then apply for the CPA license. To apply, send an Application for License Form, a check or money order for $100 and the Certificate of Experience to the board.

Kentucky CPA licenses renew every two years. Online renewal must be completed by July 31 of the renewal year. The current online renewal fee is $100 plus an administrative fee; late online renewal through September 1 is $200 plus an administrative fee.

Kentucky CPAs complete CPE during the two calendar years before renewal. CPAs who worked 3,000 hours or more in a licensed public accounting firm need 80 CPE hours; those who worked fewer than 3,000 hours need 60 CPE hours. At least 50% of required CPE must be technical standards courses, and 2 hours must be ethics.

For more CPE information, visit the board’s website.

Kentucky CPA license renewal is done via the online renewal system from July 1 to August 1. An online renewal notice is mailed in late June to the mailing address on the board’s file. However, failure to renew the license due to not receiving the notice is deemed an insufficient reason. Contact the board for questions and concerns on licensing renewals at cpa@ky.gov.