The Experience Requirement
If you passed the Uniform CPA Examination as a Kentucky candidate, obtained 150 college semester hours, and completed 1 year of experience in an accounting or auditing position in public practice, academia, industry or government that can be verified by an actively licensed CPA of any state, you may apply for a Kentucky license. A year of experience is defined as 2000 hours in a period of not less than 12 months earned after the awarding of a baccalaureate degree. The hours shall not include any leave or holiday time. A certificate of experience may be submitted for more than one employment situation to meet the 1-year of experience. The CPA verifying your experience must have an active practicing license, but does not have to be your supervisor. For details see KRS 325.261 and 201 KAR 1:063.
College teaching – The experience may also be gained by 1-year of teaching at an institution of higher education. One year is defined as teaching 24 semester hours of accounting courses in which the course participants received credit on an official transcript. Specific documentation is required. See 201 KAR 1:064.
If you passed the Uniform CPA Examination as a candidate of another jurisdiction you will need to transfer your scores from the other state on an Interstate Exchange of Information Form (PDF Format - 746K). Download the form, complete the top portion and send the form to the board of accountancy in the jurisdiction where you passed the exam for completion. Addresses of state boards of accountancy may be found at NASBA.
For your convenience, we have included on-line versions of the Initial License Application (PDF Format - 913K) and Certificate of Experience (PDF Format - 456K). Complete and submit each of these forms to the Board office.
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