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Kentucky CPA Requirements | CPA Prep | Yaeger CPA

Kentucky CPA Exam Requirements

To sit for the CPA Exam a candidate must meet the following requirements:
 
(1) Is no less than eighteen (18) years of age; 
(2) Is of good moral character;
(3) Has a baccalaureate degree or master's degree conferred by a college or university recognized by the board with a major or concentration in accounting or its equivalent, as defined in administrative regulations promulgated by the board; 
(4) Passes a board-approved examination in accounting, auditing, and other related subjects as the board deems appropriate. To be eligible to apply for the examination, a person shall first satisfy the requirement of subsections (1) to (3) of this section; 
(5) Completes one hundred fifty (150) college semester hours that include a baccalaureate or masters degree conferred by a college or university recognized by the board with a major or concentration in accounting or its equivalent, as defined in administrative regulations promulgated by the board; 
(6) Obtains one (1) year of accounting or attest experience while employed in an accounting or auditing position in public practice, academia, industry, or government that shall be verified by a certified public accountant who, during the time being verified, held an active license to practice from any state. The one (1) year of experience required under this subsection shall be obtained: (a) After the completion of the education requirements established in subsection (3) of this section; and (b) Effective January 1, 2011, within five (5) years from the last day of the testing window during which the candidate successfully completed the examination; 
(7) At the time of applying for a license is a United States citizen, a citizen of a foreign country who is legally residing in the United States, or is an employee of 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; and (8) Submits a complete application for a license to practice as a certified public accountant in accordance with KRS 325.330

 Fees 
 
Fees to be paid to the Kentucky Board:

$30 - Initial Application - this is a one-time fee and will cover the cost of processing the application 
$30 - Per Exam Section

Examination Fees

  • AUD - $208.40
  • FAR - $208.40
  • BEC - $208.40
  • REG - $208.40
 

Kentucky State Board of Accountancy

Phone: (502) 595-3037
Fax: (502) 595-4500
Mail: 332 W. Broadway, Suite 310
Louisville, KY 40202