For Candidates in Kentucky who have Passed the Uniform CPA Exam
Experience Requirement
In order to become a licensed CPA in Kentucky, applicants must complete a minimum of one calendar year of experience that is verified by a licensed CPA (verifier does not have to be applicant’s supervisor).
A minimum of 2,000 hours must be earned during this time.
Experience can be gained in the areas of academia, public accounting, government accounting, or business industry accounting.
Education Requirement
Applicants must hold a bachelor’s degree and complete at least 150 semester hours of post-secondary education before applying for a CPA license in Kentucky.
Additional Requirements
- A certificate of experience must be submitted after completing 2,000 experience hours
- Applicants must submit an application for licensure to the Kentucky State Board of Accountancy
- An application fee of $100 must be submitted with the application
Continuing Professional Education Requirements
CPA licenses are up for renewal every two years in July. Even numbered CPA licenses (number indicated on license) are renewed in even numbered years. Odd numbered CPA licenses are renewed in odd numbered years.
The following CPE requirements must be met by December 31st of the year before the July that marks the end of the license renewal period:
- If an applicant worked 3,000+ hours in public accounting during the reporting cycle, they must complete 80 CPE hours
- At least two hours must be completed in ethics
- If an applicant worked less than 3,000 hours in public accounting during the reporting cycle, they must complete 60 CPE hours
- At least two hours must be completed in ethics
- If an applicant worked in government, education, or industry they must complete 60 CPE hours
- At least two hours must be completed in ethics