CPA

Exam Requirements

​​To be eligible to register as a Kentucky Exam Candidate you must meet the following requirements:

  • Be 18 years old
  • Of good moral character
  • ​Must have a social security number
  • Have a bachelor's or master's degree conferred by an accredited college or university

             There must be 27 accounting semester hours and 12 business semester hours included in that degree transcript or included on an additional transcript(s).
                   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.

             Accounting hours can be used towards meeting the business requirement, however business hours cannot be used to meet the accounting requirement.              

            Quarter hours are calculated per 201 KAR 1:190 Section 1 number 11 - 66/100ths of a semester hour   

            Transcripts must be original, no copies or forwards. The university or it's clearinghouse can mail them directly to our office or email them to cpa@ky.gov

            A transcript from a post-secondary educational institution located outside the United States must 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). Chartered school
           transcripts are not eligible.

For a complete list of all of the requirements please see 201 KAR 1:190. 

 

Life Assessment, DSST and CLEP course credits 

An applicant shall not receive credit toward satisfying the education requirements in KRS 325.261 and this administrative regulation for any credit hours awarded through a life assessment course or for DSST credit.  An applicant who received CLEP credit from a college or university may use a maximum of six (6) of those credit hours solely toward satisfying the 150 hour requirement in KRS 325.261(5).​


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 (2024) 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​

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 ​
Information Systems and Controls (ISC) - 4 Hours
Business Analysis and Reporting (BAR) - 4 Hours
Tax Compliance and Planning (TCP) - 4 Hours

 The CPA exam is now continuous testing. You cannot submit the re-exam application to retake an exam until after the score has been released by NASBA. You can register to take a new section of the exam at any time. 

For detailed information on the subject areas of the exam please go to https://www.aicpa.org/becomeacpa/cpaexam/examinationcontent.html. 
 

Scoring 

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.
 
All sections must be passed within 30 months following the date the candidate receives notice of the first section being 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.
 



Exam Requirements