​The following pages will provide information for both prospective and current candidates wishing to take the Uniform CPA Examination.

CPA Exam Requirements

Candidates for the Uniform CPA Examination can find information relative to sitting for the exam by reviewing the CPA Exam Requirements.

  • Bachelors Degree from an accredited University
  • 27 semester hours in Accounting
  • 12 semester hours in Business
  • * Quarter hours are calculated per 201 KAR 1:190 Section 1 number 11 - 66/100ths of a semester hour *

CPA Exam Application Process​

  • Fill out the Application for the Uniform CPA Examination
    • Select at least one section to sit for
    • Make sure to get the 2nd page notarized
  • Send in the application with a check and college transcripts
    • College transcripts must be originals. No copies or forwards. The school can mail them directly to us or you can go through the student clearing house and have them sent directly to cpa@ky.gov
  • It takes at least 2 - 4 weeks to process an application
  • Once your application is processed you will also receive an email from NASBA to create an account with them
    • Check your Junk & Spam mail
  • This will direct you to pay your payment coupon for NASBA fees
  • Once you have paid your payment coupon, you will receive your NTS through email


Post-Secondary Educational Institution outside the United States (Foreign Education)

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)


Free Access to AICPA Professional Literature

As an aid to candidates taking the Uniform CPA Examination, the AICPA provides free access to professional literature. Exam candidates may take advantage of this free service by clicking on the link above.

Applications and Instructions

Download applications and instructions for the Uniform CPA Examination.

CPA Exam Test Tips

CPA Exam Tips for candidates taking the Uniform CPA Examination provided by the AICPA.


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