CPA

Welcome

The Board of Accountancy is the state agency responsible for licensing and regulating certified public accountants and certified public accounting firms. The Board is funded solely through fees charged to obtain and renew a license to practice public accounting and to sit for the CPA exam.

The Board office is located at 332 West Broadway Suite 310, Louisville KY 40202. Our phone number is (502) 595-3037 and our fax number is (502) 595-4500. You can also reach us at our email address cpa@ky.gov.

Individual and Firm License Renewals

Under state law, any even numbered license, and all firm licenses, not renewed by September 1, 2020 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 2021. 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 2021, this means all CPE hours must be completed beginning January 1, 2019 and ending December 31, 2020. For even numbered licenses renewing in 2022, all CPE hours must be completed beginning January 1, 2020 and ending December 31, 2021.

Reinstatement Requirements

Out of State License Renewal Change

As of July 14, 2018, a firm that does not operate an office in this state, holds a license in good standing from the state where their main office is located, and if applicable complies with the peer review requirements [KRS 325.301(10)] of this state is not required to obtain a license to provide public accounting services to a KY based client.
See KRS 325.301(11) for details.

Score Release Update

As of April 1, 2020 Kentucky exam candidate scores will be posted online at the NASBA portal. Candidates should be able to log into the NASBA portal to receive their grade as well as print their score report.

Exams - UPDATED 5/21/2020

For each jurisdiction where additional NTS extensions have been granted, nothing is required of you to obtain the extension. The NASBA CPA Candidate Account will be automatically updated with the extended NTS date. There is no need for you to contact your Board of Accountancy or NASBA. Please allow up to two weeks for processing extensions and for your records to be updated.

Current test center closures are due to the Covid-19 pandemic and will not affect the plan for Continuous Testing beginning July 1. All appointments after April 30th will remain scheduled and it will be your responsibility to either attend your exam or reschedule if you decide to not attend out of personal concerns.