CPA

  • CPA /
  • Exam Candidates

Exam Candidate Overview

​​CPA Exam Requirements

  • A bachelor's or master's degree transcript from an accredited University

  • 27 semester hours in Accounting and 12 semester hours in Business included in that degree transcript or an additional transcript(s)

  • 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

    See CPA Exam Requirements for detailed instructions and procedures


Exam Applications​

​When registering to take your first section(s) of the exams, submit the Application for the Uniform CPA Examination (2024) and your official transcript(s). If you feel you are eligible for special accommodations, also submit the Exam Applicant Special Accommodations Request Form (2024). 

Please remember the approval to sit for the exam (a Notice to Schedule or "NTS") is only valid for 6 months. Therefore candidates are encouraged to apply only for the sections they reasonably expect to be able to complete within that six-month period.  More than one NTS can be open at the same time.

When registering to take additional exams, or retake an exam, submit the Re-Exam Application for the Uniform CPA Exam (2024). Transcripts do not need to be submitted again.

More application information

Resources​ 

  • As an aid to candidates taking the Uniform CPA Examination, the American Institute of Certified Public Accountants (AICPA) provides free access to professional literature.

  • The AICPA also provides CPA Exam Tips for candidates taking the Uniform CPA Examination
​ 
​​​​

Has your contact information changed?

Notify the Board of changes to your contact information.

Update Your Information​

Exam Candidate Overview