Initial License


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

If you passed the Uniform CPA Examination as a Kentucky candidate, you must obtain a license within 5 years of passing your last exam or your exam scores will expire. For details see KRS 325.261 and KAR 201 1:063

To apply for a Kentucky license you must meet the following requirements:

·  Obtained 150 college semester hours that include 27 accounting and 12 business hours

·  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 meeting the 
      Kentucky exam educational requirements.
·  The experience must be within 5 years 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.     
 
Non-Kentucky Exam Candidates
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
·  Transfer your scores from the other state with an Authorization for Interstate Exchange of Information form. 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 transcripts showing that you have a minimum of 150 college semester hours which include 27 in accounting and 12 in business. They can be mailed (no copies/original only), or we will accept an electronic transcript as long as it can be verified that the third party vendor has been approved by the college or university to provide the official transcript for the school.
·  For foreign transcript evaluations go to https://nasba.org/products/nasbainternationalevaluationservices. We do not accept Chartered Institute Exam credits, only accredited university courses.  
 
 
To Apply For A License
To apply for an initial license send the following documents to the Kentucky State Board of Accountancy:
· A check or money order for $100
· Certificate of Experience (no copies—mail original or have verifying CPA email directly to our office)
· Authorization for Interstate Exchange of Information    (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)
Once all documents are received, your application will be presented to the Board at their next regularly scheduled meeting.