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:
- Minimum age: 18
- U.S. Residency NOT Required
- State Residency Required: must be a resident, employee, OR have an office in the state
- Bachelor degree or above with concentration in accounting
- Accounting Courses: 27 semester units
- General Business Courses: 12 semester units
KY CPA License Requirements
- 150 semester units from an accredited university
- 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
- No Requirement
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
- Pass all 4 sections of the CPA exam with a score of 75% or higher
- Complete verified accounting work experience
- Fill out and submit all required CPA license application paperwork
- Pay the CPA license application fee