Kentucky CPA Requirements

How to become a CPA in the state of A Kentucky…

How to become a CPA in Kentucky?

Do you want to become a Certified Public Accountant in Kentucky? The goal is worthy, but understanding the examination and licensing eligibility requirements might be tricky. If you’re looking for a comprehensive guide on Kentucky’s CPA policies, this page is for you.

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Overview of Kentucky Requirements


Semester Units


in Application fees


Hours of Experience


Residency or 

Citizenship Requirements


International Exam Program


Ethics Exam

Kentucky CPA requirement details:

150 Semester Units

$979,96 in Fees

2,000 Hours of Experience

Residency or Citizenship Requirements – Yes

International Exam Program – Yes

Ethics Exam – No

Educational Requirement: One must complete 150 credit hours of college education with a concentration in accounting, including at least 39 hours in business-related subjects, of which 27 hours must be in accounting subject study. 

Experience Requirements: To obtain Kentucky’s CPA license, applicants must show proof of a minimum of 2,000 experience hours obtained over a period of at least 12 hours. The experience doesn’t have to be obtained under a practicing CPA’s supervision. 

Ethics Exam: No

Social Security Requirements: Yes

Participates in International Exam Program: Yes

Minimum Age: 18 years.

Citizenship: Kentucky CPA license applicants must meet one of  the following criteria:

  1. Be a U.S. citizen residing in any state. 
  2. Be a foreign citizen with a legal U.S. residency permit. 
  3. Be an employee in accounting or attest position in a public accounting firm with an office in the U.S. 

More Requirements: None.

Kentucky State Board of Accountancy

332 West Broadway, Suite 310

Louisville, KY 40202

Phone: (502) 595-3037

Fax: (502) 595-4500

Kentucky CPA licenses must be renewed on a biennial basis. The next renewal cycle for odd-numbered licenses ends on July 31, 2023, and for even-numbered licenses on July 31, 2024.

Kentucky CPAs must complete at least 80 hours of CPE per two-year licensing period with up to eight hours of personal development courses.

To learn more, visit the Kentucky Society of CPAs or the Kentucky Board of Accountancy website.

A guide to Kentucky’s CPA Exam requirements can be found on the Kentucky Society of CPAs website. 

Note: Read Kentucky Statutes, Title 201, Chapter 001 Board of Accountancy for more information on the state’s public accountancy practice policies.

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