CPA

Use these instructions if sitting for the exams for the first time, including other states. If you have previously sat for an exam in Kentucky or another state, go to Rexam Instructions

​CPA Initial Exam Application 

Complete the Application for the Uniform CPA Examination (2024) 

• ​Be sure all questions have been answered. If you answer Yes to question 5 be sure to provide the documentation as outlined.
  
  
• On page two, check the box for the one-time Application fee       

• Select one or more sections you want to take with this application 
  
  
• Be sure to have your signature notarized by a notary who can usually be found at a bank
  

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

Mail the notarized application, accommodations request, if applicable, and check/money order to the address at the top of the application.

• The check should be for the total amount, which should include the $30 processing fee plus $30 for each section that you want to take. Make payable to the Kentucky State Board of Accountancy.

Transcripts​ 

• Transcripts and the application can be sent at separate times, however the application cannot be processed until  both have been received. 
  
  
• There must be 27 accounting semester hours and 12 business semester hours included in the degree transcript or included on an additional transcript(s).
  

• 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.govThe CPA exam candidate can mail or hand-deliver the original issued to them by the university, however no copies will be accepted.  A printed copy from an email sent to the candidate from the university is not considered original.
  
  
• 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 credits are not eligible.

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Application Processing

• ​ It can take 2 —4 weeks to process an initial application. All applications are processed in the order they are received.
  
  
• Once an application is approved, the Board will send an Authorization to Test ("ATT") to the data bank operated by NASBA.  A candidate will receive a payment coupon from NASBA via email for the fees charged by NASBA, the AICPA and Prometric. These fees must be paid to NASBA within 90 days. Failure to pay these fees within the 90-day period will result in the cancellation of the ATT and the candidate must file a Re-exam application with the Kentucky Board. You may need to check your spam/junk email for this notice.
  
  
• ​​The payment coupons for each section may be posted at different times so be sure to revisit the email until all are posted when registering for more than one test in an initial application or re-exam application.
  
  

Scheduling an Exam(s) 

Once the payment is made, a Notice To Schedule (NTS) will be sent. Upon receipt of the NTS, a candidate should contact Prometric to schedule the exam.  Prometric may be contacted at prometric.com or by the toll-free number (1-800-580-9648). The NTS will be valid for 6 months from the date it is issued by NASBA.  If the candidate fails to sit for the applicable section(s) of the exam during that time period, the NTS will expire and the candidate must file a re-exam application with the Board.

Testing Center Locations

Kentucky candidates may also take the exam at any approved Prometric site throughout the United States, however the Kentucky BOA will process the scores. 

Forms of Identification Required at Testing Center 

The name listed on an application must exactly match the name listed on the primary form of identification a candidate intends to use to enter a Prometric test site.  If the name on an application does not exactly match the name on the primary form of identification a candidate may be denied entrance to the Prometric test center and forfeit the exam fees. A primary form of identification must contain a recent photograph and a signature. 

         Acceptable forms of primary identification are: 

         An unexpired state or territory-issued driver's license with photograph and signature; 

         An unexpired state or territory-issued identification card with a recent photograph and signature (Candidates who do not drive may have an identification card issued by the                    agency which also issues driver's licenses); 

         An unexpired government-issued passport with a recent photograph and signature; or 

         A United States military identification card with a recent photograph and signature.