Exam Requirements

Exam Requirements

To sit for the CPA Exam a candidate must meet the following requirements:
Be 18 years old; of good moral character; has a baccalaureate degree or master's degree conferred by a college or university recognized by the board with a major or concentration in accounting or its equivalent, as defined in administrative regulations promulgated by the board; and all candidates must have a Social Security number.
Each applicant must provide the Board with a final official transcript that clearly indicates the applicant has earned a baccalaureate or master's degree with a concentration in accounting, and the date the degree was conferred. 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.  
Accounting course means the subject matter contained in the course description or catalog issued by a college or university includes auditing, tax, accounting standards, principles, or processes.  Business-related subjects means courses that contain in the course prefix or title an indication that the course subject matter is one of the following: business, finance, marketing, management, economics, computers, statistics, or accounting.
A transcript from a post-secondary educational institution located outside the United States shall be certified by the National Association of State Boards of Accountancy (NASBA) or a credentialing agency that is a member of the National Association of Credential Evaluation Services, Inc. (NACES)
For a complete list of all of the requirements please see 201 KAR 1:190.

CLEP, Internship/Co-Op programs, Life Assessment and DSST course credits 

Effective January 1, 2015, an exam and license applicant who received CLEP credit, or credit hours from a college or university for completing an internship or co-op program may use a maximum of six (6) of those hours from each program for a total of twelve (12) hours solely toward satisfying the 150 hour requirement in KRS 325.261(5).  An exam and license applicant shall not receive credit toward satisfying the education requirements in KRS 325.261 and 201 KAR 1:190 for any credit hours awarded through a life assessment course or for DSST credit.  

Subject Areas/Length of Exam 

The subject areas and times allotted per subject are:

Auditing and Attestation (AUD) – 4 hours 
Financial Accounting and Reporting (FAR) - 4 hours
Regulation (REG) - 4 hours 
Business Environment and Concepts (BEC) - 4 hours
For detailed information on the subject areas of the exam please go to https://www.aicpa.org/becomeacpa/cpaexam/examinationcontent.html
The CPA exam is now continuio​us testing. Once you sit for a section of the CPA exam once that score is released you may sign up to sit for it again. They can only be processed once that first score has been released.


A score of 75 on each section is required to pass the exam.  No minimum score is required on failed sections to retain a passing score. To read an explanation on the scoring process visit cpa-exam.org.
Each passing score received on a section is valid for 18 months from the end of the month in which the section was taken.  All sections must be passed within 18 months following the date the first section was passed.
The AICPA electronically sends exam grades to NASBA where they are then entered into the nationwide candidate database.  NASBA then forwards the scores to the Board.  Upon receipt, the Board distributes the scores to candidates via our website and through the mail.  Exam grades are released based on the AICPA target timeline.


Fees to be paid to the Kentucky Board:

$30 - Initial Application - this is a one-time fee and will cover the cost of processing the application
$30 - Per Exam Section
A candidate must also pay fees to the AICPA, NASBA and Prometric. NASBA collects these fees on behalf of all three entities. 

NASBA Fees 2022- - 2023.PNG

​Americans with Disabilities Act (ADA) 

The Kentucky State Board of Accountancy complies with the Americans with Disabilities Act of 1990 and subsequent amendments.  To ensure equal opportunity for all qualified persons, the Board will make reasonable modifications in the administration of the exam for candidates establishing the need for accommodation due to a disability that limits one or more of his or her major life activities.  If a candidate believes he or she has a specific disability, which would require accommodation under the ADA, the candidate must complete and submit the Exam Applicant Special Accommodations Request Form and the required supporting documentation. The Board is not responsible for any costs necessary to obtain the required diagnosis and recommendation, but will be responsible for reasonable costs associated with necessary and reasonable modifications.
201 KAR 1:190
Exam Requirements