Kentucky Board of Accountancy
The Board of Accountancy is the state agency that regulates the practice of public accounting in Kentucky, including the administration of the CPA exam and the licensing and oversight of CPAs and CPA firms.
Individual and Firm License Renewals
Online individual and firm license renewals are now open. Timely renewal must be completed by August 1. For licenses with an even-numbered individual license and those with a firm license, please renew with the links below.
License Verification
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
- Have a bachelor's or master's degree conferred by an accredited college or university
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License Requirements
You must meet at least one of the following requirements to be eligible to apply for a Kentucky CPA license:
- Is a United States citizen
- Is a citizen of a foreign country who is legally residing in the United States (must supply supporting documentation)
- Is an employee and working in an accounting or attest position in a public accounting firm, company or an institution of postsecondary education located outside the United States, but which has an office or campus located in the United States.
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Continuing Professional Education
In order to renew the license to practice, all CPAs are required to complete continuing professional education (CPE) during their reporting period which is always the two calendar years prior to the renewal year.
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Update Your Information
For CPAs, exam candidates, or candidates who have passed the exam and are waiting to satisfy the experience requirement to inform the Board of an address change.
UPDATE YOUR INFORMATION
Current News
License Renewals
If you are an even numbered license you will renew online beginning July 1, 2026. Be sure you have completed all CPE by December 31, 2025. If not, do not renew online, and submit a Reinstatement Renewal application by August 1, 2026. If you have any questions, please call or email the board office. As always, be sure your contact information is up to date with the board office.
Introduction of Additional Licensure Pathway
Beginning July 15, 2026, applicants for a CPA license in Kentucky will be able to choose from three different pathways:
- Post-baccalaureate degree, accounting concentration, CPA exam passage, and one (1) year of work experience;
- Bachelor's degree, an additional 30 semester hours, accounting concentration, CPA exam passage, and one (1) year of work experience; or
- Bachelor's degree, accounting concentration, CPA exam passage, and two (2) years of work experience.
The most significant substantive change is the addition of the third pathway. While functional variations of the first two pathways have been in existence, and remain available, applicants will no longer be required to meet the prior 150 semester credit hour threshold if the other enumerated requirements have been satisfied.
The accounting concentration in Kentucky is still defined as 27 semester hours of accounting courses and 12 semester hours in business courses.
- As has been the case, “accounting courses" include auditing, tax, accounting standards, principles, or processes.
- “Business courses" continue to include classes in business, finance, marketing, management, economics, computers, statistics, or accounting.
The parameters around the calculation of work experience also remain unchanged.
- As has been the case, one (1) year of work experience is still defined as 2,000 hours and may be obtained in public practice, industry, or government.
- It also still begins to count upon satisfaction of the requirements to sit for the exam and must be obtained within 5 years of passing the exam.
An Updated License Application Form will be available on the Board's website on July 1, 2026. License applications based on the new pathways will begin to be accepted on July 8, and will be eligible for Board approval during its August meeting.