PocketCPA

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 2026-08-19.

Credit hours to sit
120
Credit hours to license
150
Exam fee per section
$262.64
Exam credit window
30 months
Notice to Schedule valid
6 months from issue
Transferring scores out
Through the board
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.

How long is your Notice to Schedule valid in Kentucky?

Kentucky gives you 6 months from the date your Notice to Schedule is issued to sit the section it covers. If it expires you forfeit the fees already paid for that section and must reapply.

From the Validation Periods map in the NASBA Candidate Guide, edition 2026-07-16. That is NASBA's summary of the board's rule rather than a reading of the board itself, so confirm it with the Kentucky State Board of Accountancy before planning around it.

Can you appeal a failed CPA exam score in Kentucky?

Kentucky offers a score appeal. An appeal lets you view the multiple-choice questions or simulations you answered incorrectly and submit comments on them, under supervision, and it requires a formal request, board approval, a fee and a deadline that runs from the date your score was reported. A score review is separate and is available everywhere: it re-checks that the approved answer key was applied correctly to your responses, and it is not a way to have an alternative answer considered.

Appeal availability is listed in the NASBA Candidate Guide, edition 2026-07-16. See also what happens on test day.

How do you transfer CPA exam scores out of Kentucky?

Not through NASBA. Kentucky does not appear as an origin on NASBA's transfer service, so you request your scores from the Kentucky State Board of Accountancy directly. This is read from NASBA's archived fee schedule rather than a current board page, so confirm it before posting anything.

Route read from NASBA's transfer service and cross-checked against NASBA's Interstate Authorization Fee Schedule, 2026-09-20, and every route claim was handed to a pass instructed to refute it. How exam credit moves between jurisdictions sets out the whole picture, including what moving does to your credit window.

Do your CPA exam credits expire after you pass all four sections in Kentucky?

Yes. Kentucky gives you five years from passing your last section to apply for the license, and what lapses if you do not is your exam credit. The rule is KRS 325.270(4). It is enough to APPLY inside the five years; you do not have to be licensed. The rule is in KRS 325.270 and not in KRS 325.261, the qualifications statute where anyone would look. 2026 HB 45 left it untouched.

KRS 325.270(4): "An examination candidate who passes all sections of the examination shall apply for a license within five (5) years from the date the candidate successfully completed the examination. Failure to apply for a license prior to the expiration of the five (5) year period shall result in cancellation of the examination scores." Source.

Researched against Kentucky's own statutes and administrative rules on 2026-09-20, not against the board FAQ alone. What happens to CPA exam credit after you pass all four sets out all 55 jurisdictions and the clocks that are mistaken for deadlines.

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.

Can you become a CPA in Kentucky without 150 credit hours?

Yes. Kentucky has an alternative route to CPA licensure that does not require 150 semester hours, and it has been in force since 2026-07-15. The traditional 150-hour route remains available alongside it. The change came through HB 45 (2026 Regular Session), Acts ch. 21; amends KRS 325.261.

What the alternative route requires: A bachelor's degree with a major or concentration in accounting, plus two years or 4,000 hours of accounting or attest experience verifiable by a licensed CPA, plus passage of the CPA Exam.

Worth knowingSources differ slightly on the effective date. The Kentucky Society of CPAs and contemporaneous trade coverage give July 16, 2026, while a general rule of 90 days after the April 15, 2026 sine die adjournment would give July 14, 2026. The point is moot for current applicants because the board is already applying the new pathway.

Kentucky Board of Accountancy, Initial License requirements: https://legislature.ky.gov/Law/Statutes/Pages/KrsEffDates.aspx. Verified 2026-08-19, and independently re-checked against the cited source. Recorded at medium confidence, so confirm with the board before planning around it.

Recent changes and notes for Kentucky

Jurisdictions that changed around the same time as Kentucky

Kentucky's alternative route started on 15 July 2026. These started closest to it, which is the comparison that matters if you are choosing where to apply or holding a license in more than one.

The full picture, with every statute and the jurisdictions where the published trackers are behind, is on the 150-hour rule tracker.

Studying for the CPA exam

PocketCPA covers all six CPA exam sections with 11,896 questions, each cited to the specific standard or statute it tests, and 1,071 lesson pages written from primary source text. A nine-item sample of every section is open with no account, and a full-length FAR mock exam is free with one.

Source: https://cpa.ky.gov/becomingcpa/Pages/Initial-License.aspx. Requirements change; confirm with the Kentucky State Board of Accountancy before applying.