Kentucky CPA Exam Requirements


For Candidates in Kentucky that have not Taken the Uniform CPA Exam

The Kentucky State Board of Accountancy oversees the examination and licensing process for CPAs throughout the state. By doing this, the board maintains the highest standards among the CPAs practicing in Kentucky. The board is made up of seven members including six licensed CPAs that serve in staggered four-year terms.

CPA applicants must apply to take the exam directly through the Kentucky State Board of Accountancy.

Education Requirements

Exam applicants in Kentucky DO NOT need 150 semester hours of college credit in order to sit for the CPA exam.

Applicants must hold either a bachelor’s or master’s degree with a concentration in accounting comprised of 39 semester hours in business and accounting courses distributed as follows:

  • A minimum of 27 of these semester hours must be in accounting
  • The remainder must be in courses such as finance, management, marketing, business, economics, statistics, and computer science

General Requirements

  • Applicants must be at least 18 years old
  • Official transcripts from each college or university attended must be submitted to the Kentucky State Board of Accountancy
  • Applicants must score at least a 75 on each segment of the CPA exam in order to pass

Fee Requirements

The following fees must be paid before applicants can sit for the CPA exam in Kentucky:

  • Application fee to be submitted with the initial application – $30
  • Registration fees
    • All four examination sections – $120
    • Three examination sections – $90
    • Two examination sections – $60
    • One examination section – $30
  • Exam fees
    • Business Environment and Concepts (BEC) – $171.25
    • Regulation (REG) – $171.25
    • Auditing and Attestation (AUD) – $190.35
    • Financial Accounting and Reporting (FAR) – $190.35

Prometric testing sites in Kentucky are located in the following cities:

  • Louisville (2)
  • Lexington

Already passed the CPA Exam and looking for additional licensing requirements in Kentucky? – Click Here