Kentucky Board of Accountancy
The Board of Accountancy is the state agency that regulates the practice of public accounting in Kentucky, including the administration of the CPA exam and the licensing and oversight of CPAs and CPA firms.
Individual and Firm License Renewal
Under state law, any even numbered license, and all firm licenses, not renewed on or before September 1, 2026 automatically expire, and the holders of the expired licenses shall be prohibited from practicing public accounting or holding themselves out as certified public accountants or firms. To reinstitute an expired license, an individual must complete the reinstatement requirements set forth on this site. Firms that have failed to timely renew must contact the state board office to seek reinstatement.
Odd numbered individual licenses will renew in July of 2027. Continuing Professional Education ("CPE") hours must be completed in the two calendar years prior to the year a license is to be renewed. These two calendar years are referred to as the "reporting period." For those renewing their CPA licenses in 2027, this means all CPE hours must be completed beginning January 1, 2025 and ending December 31, 2026.
For even numbered licenses renewing in 2028, all CPE hours must be completed beginning January 1, 2026 and ending December 31, 2027. Please review the 201 KAR 1:100 regulations as outlined on our website (cpa.ky.gov) to complete the total required CPE for your employment status.
License Verification
Exam Requirements
To be eligible to register as a Kentucky Exam Candidate you must meet the following requirements:
- Be 18 years old
- Of good moral character
- Have a bachelor's or master's degree conferred by an accredited college or university
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License Requirements
You must meet at least one of the following requirements to be eligible to apply for a Kentucky CPA license:
- Is a United States citizen
- Is a citizen of a foreign country who is legally residing in the United States (must supply supporting documentation)
- Is an employee and working in an accounting or attest position in a public accounting firm, company or an institution of postsecondary education located outside the United States, but which has an office or campus located in the United States.
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Continuing Professional Education
In order to renew the license to practice, all CPAs are required to complete continuing professional education (CPE) during their reporting period which is always the two calendar years prior to the renewal year.
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Update Your Information
For CPAs, exam candidates, or candidates who have passed the exam and are waiting to satisfy the experience requirement to inform the Board of an address change.
UPDATE YOUR INFORMATION
Current News
Introduction of Additional Licensure Pathway
Beginning July 15, 2026, applicants for a CPA license in Kentucky will be able to choose from three different pathways:
- Post-baccalaureate degree, accounting concentration, CPA exam passage, and one (1) year of work experience;
- Bachelor's degree, an additional 30 semester hours, accounting concentration, CPA exam passage, and one (1) year of work experience; or
- Bachelor's degree, accounting concentration, CPA exam passage, and two (2) years of work experience.
The most significant substantive change is the addition of the third pathway. While functional variations of the first two pathways have been in existence, and remain available, applicants will no longer be required to meet the prior 150 semester credit hour threshold if the other enumerated requirements have been satisfied.
The accounting concentration in Kentucky is still defined as 27 semester hours of accounting courses and 12 semester hours in business courses.
- As has been the case, “accounting courses" include auditing, tax, accounting standards, principles, or processes.
- “Business courses" continue to include classes in business, finance, marketing, management, economics, computers, statistics, or accounting.
The parameters around the calculation of work experience also remain unchanged.
- As has been the case, one (1) year of work experience is still defined as 2,000 hours and may be obtained in public practice, industry, or government.
- It also still begins to count upon satisfaction of the requirements to sit for the exam and must be obtained within 5 years of passing the exam.
An Updated License Application Form will be available on the Board's website on July 1, 2026. License applications based on the new pathways will begin to be accepted on July 8, and will be eligible for Board approval during its August meeting.