Kentucky CPA Requirements

Are you looking to take the CPA Exam as an exam candidate for Kentucky? Each state or region in the United States has a different set of requirements in order to sit for the test. If you are considering Kentucky, you should first understand if you meet all of the necessary qualifications including education, residency, and age requirements. Below you will find the appropriate prerequisites, test center locations, exam fees, resources, and contact information to help you better understand all Kentucky CPA requirements. For example, did you know that you candidates need a minimum of 39 semester hours (27 having to be accounting specific) in order to be eligible to take the exam?

Please note that obtaining a CPA license in KY may require additional qualifications including continuing education or work experience.

The data on this page was last reviewed and updated in November 2017.

CPA Exam Requirements in Kentucky


  • Bachelor’s degree is required.
  • 120 semester hours is required to sit for the CPA exam.
  • 150 semester hours is required to be licensed for the CPA exam.
  • 27 semester hours in accounting courses and 12 semester hours in general business courses required.
  • Specific instructions for transcripts. See full education requirements on the Kentucky Board of Accountancy website.

View Other Kentucky Education Requirements.

Kentucky State Requirements & Education Options

  •  Each applicant must provide the Board with a final official transcript that clearly indicates the applicant has earned a baccalaureate or master’s degree with a concentration in accounting, and the date the degree was conferred.
  • A concentration in accounting means a minimum of 39 semester hours in business-related subjects, of which at least 27 semester hours consists of accounting courses.
  • A quarter hour is equal to 66/100ths of a semester hour.
  • An accounting course is one that contains in the course prefix or title the word “accounting” or a substantially equivalent word.
  • Business-related subjects means courses that contain in the course prefix or title an indication that the course subject matter is one of the following: business, finance, marketing, management, economics, computers, statistics, or accounting.
  • A transcript from a post-secondary educational institution located outside the United States shall be certified by a credentialing agency that is a member of the National Association of Credential Evaluation Services, Inc.


US citizenship is not required.
Kentucky residency is not required.


Minimum 18 Years of Age

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Exam Fees:
Initial Application Fee: $150.00
Audit: $208.40
Financial: $208.40
Regulation: $208.40
Business: $208.40
Total: $983.60

*Registration fee for re-examination depends on the number of parts you are retaking.

Contact Information:
Kentucky State Board of Accountancy
Phone: 502-595-3037

332 W. Broadway, Suite 310
Louisville, KY 40202-2115

CPA License Requirements in Kentucky


Continuing education is required.

Work Experience

Work experience is required.

Other Qualification

Social Security Number is required.
Pass the AICPA Ethics Exam.

Getting your CPA license in Kentucky can mean that additional requirements must be met. Since fees, requirements, and rules may change on a frequent basis, we highly recommend contacting the Kentucky State Board of Accountancy for complete licensing information.

Links and Resources:

Learn about CPA Exam Requirements in other states: