Kentucky CPA Exam & License Requirements

Updated: May 23, 2023 You’re our #1 priority.
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In Kentucky you need 150 semester hours to be obtain a CPA license but you do not need 150 credits to sit for exam. After completion of the exam you must gain 1 year of public or non-public work experience and have it verified by an active CPA licensee.

To be eligible to sit for the CPA exam students must first fulfill these qualifications and requirements:

  1. Minimum age: 18
  2. U.S. Residency NOT Required
  3. State Residency Required: must be a resident, employee, OR have an office in the state

Education Requirements

  1. Bachelor degree or above with concentration in accounting
  2. Accounting Courses: 27 semester units
  3. General Business Courses: 12 semester units

KY CPA License Requirements


  • 150 semester units from an accredited university

Work Experience

  • 1 year (2,000 hours) of public or non-public accounting experience
  • Work experience has to be verified by an active CPA but does not necessarily need to be supervised by one
  • College teaching can also qualify as your work experience. One year of full-time teaching (24 semester hours in accounting) at an institution of higher education

Ethics Exam

  • No Requirement

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Kentucky CPA Exam Fees

The cost to take all four sections of the CPA exam in Kentucky is $788.50 plus the initial $30 application fee and $30 per each section you sign up for. The $30 per section fee is also added to the cost listed below for each additional section you need to retake.

**Important Note: You should not apply and pay for exam sections that will not be taken within six months because your Notice to Schedule (NTS) in Kentucky expires 6 months after issuance.

Additional CPA Requirements

  1. Pass all 4 sections of the CPA exam with a score of 75% or higher
  2. Complete verified accounting work experience
  3. Fill out and submit all required CPA license application paperwork
  4. Pay the CPA license application fee

OK Exam Information and Resources

Kentucky CPA Exam ApplicationKentucky CPA Exam 

Kentucky CPA Experience Requirements

For more details, please contact:

Kentucky State Board of Accountancy

332 West Broadway, Suite 310
Louisville, KY 40202-2115
Email: [email protected]
Phone: 502-595-3037
Fax: 502-595-4281

What’s Next?

Now that you have started the CPA exam application process, your next step is to find a CPA review course that fits your budget, learning style and schedule.
It can take several weeks for your application to be processed so don’t waste that valuable time waiting to hear back from your state board. If you start studying now you will get a nice jump start on the material and will be better prepared to pass your first CPA exam!