Initial License

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

  ·      The candidate shall apply for a license within 5 years of passing the last exam 
  ·       Completed 1 year of experience in an accounting or auditing position in public practice, industry or government that can be verified by a CPA, in any state, 
   that had an active license during the year of employment to be verified.  A year of experience is defined as
2,000 hours in a period of not less than 12 months that is earned  
   after conferring a baccalaureate or master's degree with a concentration in accounting. A concentration in accounting means a minimum of 39 semester hours in
   business-related subjects, of which at least 27 semester hours consists of accounting courses. (        
          The experience must be within 5 years (before or after) of the date you passed your last exam.  The hours shall not include any leave or holiday time.  The certificate of 
   experience may be submitted for more than one place of employment in order to meet the 1-year/2,000 hours of experience requirement.  The verifying CPA does not have to 
   be your supervisor or have worked in your place of employment.   

  ·     Earned 150 college semester hours before applying for a license - must have a minimum of 27 accounting semester hours and 12 business semester hours

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;
·   Transfer your scores from the other state with an Authorization for Interstate Exchange of Information (2024) Download the form, complete the top portion and send the form to the board of accountancy in the jurisdiction where you passed your exams. Addresses of state boards of accountancy may be found at NASBA.      
·   Send original college transcript(s) showing that you have a minimum of 150 ​semester hours which include 27 in accounting and 12 in business. 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​ 
·   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.​​
·      A check or money order for $100
·Certificate of Experience (2024) (no copies—mail original or have verifying CPA email directly to from their email address)
· Authorization for Interstate Exchange of Information (2024)   (Non-Kentucky Exam Candidates Only)
· Transcripts (All Non-Kentucky Exam Candidates and Kentucky Exam Candidates if 150 semester hours are not currently on file with the board office)
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 
Once all documents are received, your application will be presented to the Board at their next regularly scheduled meeting.



Initial License