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.
Kentucky Exam Candidates Applying For A License BEGINNING JULY 15, 2026
· The candidate shall apply for a license within 5 years of passing the last exam.
You can choose whichever licensure pathway you prefer:
(1) Completed a Bachelor's Degree with a major or concentration in accounting AND 2 years/4,000 hours of accounting or attest experience in public practice, industry or government that can be verified by a CPA, in any state, who had an active license during the period of employment to be verified.
(2) Completed a Bachelor's Degree PLUS 30 additional semester hours with a major or concentration in accounting AND 1 year/2,000 hours of accounting or attest experience in public practice, industry or government that can be verified by a CPA, in any state, who had an active license during the period of employment to be verified.
(3) Completed a Post-bachelor's Degree with a major or concentration in accounting AND 1 year/2,000 hours of accounting or attest experience in public practice, industry or government that can be verified by a CPA, in any state, who had an active license during the period of employment to be verified.
A major or concentration in accounting means a minimum of 39 semester hours in business-related subjects, of which 27 semester hours consist of accounting courses.
A year of experience is defined as at least 2,000 hours in a period of not less than 12 months that is earned after conferral of a baccalaureate, master's or post-bachelor's
degree which includes a major or concentration in accounting. The experience must be earned within 5 years (before or after) of the date you passed your last exam. The hours
shall not include any leave or holiday time. A certificate of experience may be submitted for more than one place of employment if necessary to meet the experience
requirement of the pathway you choose. The verifying CPA does not have to be your supervisor or have worked in your place of employment.
Non-Kentucky Exam Candidates Applying For A License
If you passed the Uniform CPA Examination as a candidate of another jurisdiction, you may apply for a Kentucky license at any time if you meet the following requirements:
· Have MET ALL KENTUCKY CANDIDATE REQUIREMENTS as outlined above AND;
· Request the transfer of your exam scores from the appropriate state board or NASBA.
· Send original college transcript(s) showing that you have obtained the education credits required by your selected pathway. They can be mailed (no copies/original only from the university), or we will accept an electronic transcript only if it is emailed directly from the university or its clearinghouse to cpa@ky.gov.
· For foreign transcript evaluations go to NASBA Evaluation Services or
NACES. Evaluations must be the originals, not copies, and the evaluation has been completed within 2 years of the date they are submitted to our office for review.
To Apply For A License
To apply for an initial license send the documents listed below to the Kentucky State Board of Accountancy. Documents must be received no later than one week prior to the board meeting date.
- Initial License Application (2026)
- A check or money order for $100
- Certificate of Experience (2024) (no copies—mail original or have verifying CPA email directly to cpa@ky.gov from their email address)
- Exam scores from the appropriate state board or NASBA (Non-Kentucky Exam Candidates only)
- Transcripts (All Non-Kentucky Exam Candidates and Kentucky Exam Candidates, if applicable)
Send original transcript(s) only. They can be mailed (no copies/original received from the university), or we will accept an electronic transcript only if it is emailed directly from the university or its clearinghouse to cpa@ky.gov.
Once all documents are received, your application will be presented to the Board at their next regularly scheduled meeting.