CPA exam and license requirements in Kentucky
Kentucky requires 120 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the Kentucky State Board of Accountancy. Last reviewed 2026-08-10.
- Credit hours to sit
- 120
- Credit hours to license
- 150
- Exam fee per section
- $262.64
- Exam credit window
- 30 months
- State ethics requirement
- See below
How many credit hours do you need to sit for the CPA exam in Kentucky?
Kentucky requires 120 semester credit hours to sit for the CPA exam. Candidates in Kentucky sit under the rules of the Kentucky State Board of Accountancy.
How many credit hours do you need for a CPA license in Kentucky?
Kentucky requires 150 semester credit hours for CPA licensure. That is 30 more than the 120 needed to sit, so candidates can begin testing before completing the licensure requirement.
How much does the CPA exam cost in Kentucky?
The CPA exam in Kentucky costs $262.64 per section, a $30 application fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are Kentucky board and NASBA fees and exclude review course costs and any re-take fees.
How long do you have to pass all four CPA exam sections in Kentucky?
Kentucky gives candidates a 30-month window to pass all four CPA exam sections. The clock starts when the first section is passed.
Does Kentucky require a CPA ethics exam?
Kentucky: Kentucky requires no ethics exam for initial licensure; licensees complete a 2-hour ethics CPE course each two-year renewal cycle.
What work experience is required for a CPA license in Kentucky?
Kentucky requires one year (2,000 hours) of accounting/auditing experience verified by an actively licensed CPA (who need not be a supervisor); the new bachelor's-only pathway requires two years (4,000 hours).
Who regulates CPAs in Kentucky?
CPAs in Kentucky are regulated by the Kentucky State Board of Accountancy. Its published requirements are at https://cpa.ky.gov.
Recent changes and notes for Kentucky
- The Board administers exam applications directly (not via NASBA CPAES): $30 application fee plus $30 per section, separate from NASBA/Prometric testing fees.
- HB 45 (Acts Ch. 21, 2026) adds a bachelor's (120 hrs, accounting concentration) + 2-years-experience pathway effective July 15, 2026, with no 150-hour requirement.
- Exam-credit window was extended from 18 to 30 months via a 201 KAR 1:190 amendment.
- Requires 27 accounting and 12 business semester hours at both the sit and license stages.
Studying for the CPA exam
PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.
Source: https://cpa.ky.gov/becomingcpa/Pages/Initial-License.aspx. Requirements change; confirm with the Kentucky State Board of Accountancy before applying.