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.​

License Renewals

Online Individual and Firm License Renewal is Now Open. Timely Renewal Must Be Completed by August 1. PLEASE RENEW WITH THE LINKS BELOW:

Individual CPA License Renewal

CPA Firm License R​enewal


WE ARE MOVING!


We are thrilled to announce that we will be transitioning our office to a new location during the week June 10, 2024. During the transition week we may have limited services at times, and appreciate your patience.  

Beginning June 13, 2024, all correspondence and in-person business will take place at the new location. Any mail sent to the old address prior to our move, will be forwarded to the new address. 


​Kentucky State Board of Accountancy

312 Whittington Parkway, Suite 200

Louisville, KY 40222

cpa@ky.gov​


Individual and Firm License Renewals

Renewal reminder letters for even numbered licenses and firm licenses expiring in 2024 will be mailed in June. Please be sure your mailing address is correct in the online license verification search. If it is not correct, please click the Update Your Information link in the blue box at the top of this page to update your information. Do not send an update if your information is correct in the online search.​
​​

Even numbered individual licenses and ALL FIRMS will renew in July of 2024. 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 2024, this means all CPE hours must be completed beginning January 1, 2022 and ending December 31, 2023. The new regulations are in effect for the 2024 renewals so 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.

For odd numbered licenses renewing in 2025, all CPE hours must be completed beginning January 1, 2023 and ending December 31, 2024.  

Any CPA who fails to complete the CPE during their assigned reporting period will not be eligible to renew their license online. Instead the CPA will be required to complete the reinstatement process. Reinstatement applications must be received by September 1 to avoid license expiration.

If a firm fails to renew, they must contact the board office to reinstate the firm license.

REINSTATEMENT REQUIREMENTS


CPA Evolution Chart.JPG

​​ ​​Kentucky Board of Accountancy's Extension of CPA Examination Credits

The Kentucky Board of Accountancy approved the following credit extension policy to aid in the transition to the new CPA Examination beginning January 1, 2024:

Any candidate with Uniform CPA Examination credit(s) on January 1, 2024 will have such credits(s) extended to June 30, 2025.

In addition, during its meeting on June 15, 2023, the Kentucky Board of Accountancy voted to adopt the NASBA Board of Directors' amendment to UAA Model 5-7, and subsequent implementation recommendation from NASBA's CBT Administration Committee, to increase, from 18 to 30 months, the time in which an exam candidate earning an initial exam credit must successfully complete remaining sections of the Uniform CPA Examination.  The Board's administrative regulation effectuating this change became effective June 4, 2024, and it is now in place.​


CPA Evolution Transition Period - Records updated (2/5/24)

NASBA has updated candidates' records to extend those with credit on January 1, 2024 to June 30, 2025.   This was completed on Friday, February 2, 2024.

Any exam candidates with questions about the extension of existing credits, the adoption of the model UAA rules, or the credit relief initiative may contact NASBA at cri@nasba.org.  ​

 ​

CPA Exam Transition FAQs

Below, are frequently asked questions to help you better prepare for the changes coming to 2024 CPA Exam through CPA Evolution.  If you have additional questions that are not outlined below please reach out to us at cpa@ky.gov.

CPA Exam Transition FAQs


​Reminder of January 1, 2021 Changes to CPE Requirements
 ​
Beginning January 1, 2021, 50% of the CPE hours required of all licensed CPAs must be comprised of “technical standards” courses.
 
  • Technical standards courses include those with the subject matters of accounting, auditing, business law, economics, finance, information technology, management services, professional ethics, statistics, securities, tax, or specialized areas of industry that contribute directly to the professional competence of a licensee.
 
Beginning January 1, 2021, CPAs in public accounting firms who perform (a) attest services, as defined in KRS 325.220; or (b) compilation or preparation of financial statement engagements subject to SSARS, must complete 8 hours of CPE in the subject matter of accounting or auditing each year, for a total of 16 hours over the two-year reporting period.

Beginning January 1, 2021, CPAs required to complete 80 hours of CPE per every two-year reporting period may include up to 8 hours of personal development courses toward their requirement, and CPAs required to complete 60 hours of CPE may include up to 12 hours of  personal development courses.

  • An acceptable personal development course improves time management, leadership, team building, goal setting and similar soft skills related to working in an office or professional setting. Human resources courses also qualify under personal development hours.
​​
CPAs who renew their licenses in 2023 (with a reporting period of January 1, 2021 to December 31, 2022) will be the first group required to comply with these new CPE provisions.

FAQS ON RECENT CHANGES TO KY CPE REQUIREMENTS​​​​​​​​​​​​​​​​​​​​

 
Reminder of Essential Elements of Required Course Completion Documents

It continues to be required that each CPA obtain, and retain for 5 years, the appropriate documentation to establish that he or she completed the continuing professional education requirements.  Such course completion evidence shall consist of a document prepared and provided by the course sponsor to the attendee that includes
all of the following [no handwritten information]:
 
  • Name of the licensee
  • Course title
  • Field of study (ex. tax, ethics, accounting)
  • Dates attended
  • Number of CPE hours awarded
  • Signature of provider or sponsor
        Documents that do not contain all of the information above will not be accepted as CPA CPE.

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.​

Revisions to the CPE and Exam Regulations 

Please note the revisions to the regulations that govern CPE (201 KAR 1:100) and the CPA Exam (201 KAR 1:190).
​​​​​​​​​​​​​​​​​​
CPA Exam News ​ 

To see a breakdown on the exam fees, click on the following​ link: Exam Candidate Requirements  ​
 
To reprint your payment coupon or NTS, click on the following link to your NASBA CPA Candidate account (NASBA SSO): NASBA CPA Candidate Account.​​​​​​​​​​​​​​​​​​​​
​​​​​​​​​







Has your contact information changed?

Notify the Board of changes to your contact information.

Update Your Information


Statutes & Regulations

  • KRS 325 - Kentucky Revised Statutes
  • KAR 201 - Administrative Regulations

Online License Verification

Individual Licensee Search

Firm Search


Additional Resources
 ​PASS LIST FOR JANUARY 10 2023

PASS LIST FOR NOVEMBER 3 AND 8 2023

PASS LIST FOR DECEMBER 5 AND 27 2023

PASS LIST FOR JUNE 4, 2024


To obtain a copy of the Board's most recent newsletter click on the following link: 

2023 KY Winter Newsletter​​

Welcome