Kentucky CPA Requirements

A CPA is a certified public accountant who is licensed by a state board of accountancy.

To earn the prestige associated with the CPA license, you are required to demonstrate knowledge and competence by meeting high educational standards, passing the CPA exam and completing a specific amount of general accounting experience.

The two most important aspects of becoming a CPA are passing the Uniform CPA Exam and meeting licensing requirements in the state where you want to practice.

Kentucky CPA licensure Requirements – Overview
Educational Hours Required for Licensure150 Semester Hours
Residency RequiredU.S. citizen or legal resident
Degree RequiredBachelor’s or Master’s
Minimum AgeNot required
Application Fee$100
Additional RequirementsKentucky Board of Accountancy Site

Educational Hours Required for licensure

The Certified Public Accountant certification is one of the most prestigious professional certifications available. It indicates that the accountant has satisfied a demanding set of educational, professional, and ethical standards. In addition, candidates must pass the rigorous CPA exam in order to earn the distinction of this credential. Before candidates can sit for the exam, they must satisfy their Kentucky CPA requirements and qualifications. Each state has its own set of eligibility requirements for the CPA licensure, which should not be confused with CPA exam requirements. Below we will be discussing the requirements for the state of Kentucky.

The candidate shall apply for a license within 5 years of passing the last exam

  • Completed 1 year of experience in an accounting or auditing position in public practice, industry or government that can be verified by a CPA, in any state,  that had an active license during the year of employment to be verified.  A year of experience is defined as 2,000 hours in a period of not less than 12 months that is earned after meeting the Kentucky exam educational requirements.
  • The experience must be within 5 years of the date you passed your last exam.  The hours shall not include any leave or holiday time.  The certificate of experience may be submitted for more than one place of employment in order to meet the 1-year/2,000 hours of experience requirement.  The verifying CPA does not have to be your supervisor
  • or
  • have worked in your place of employment.
  • Obtained 150 college semester hours before applying for a license

Minimum age required

Minimum age not required. Applicant must be a citizen of the United States or legally present in the United States.

Professional Ethics

Candidates who have successfully passed the examination will be required to complete the American Institute of Certified Public Accountant’s continuing professional educational course “Professional Ethics: The AICPA’s Comprehensive Course On-Demand (For Licensure).”

Fees

$100 for the individual application and $100 for firm annual permit.

Work Experience

Completed 1 year of experience in an accounting or auditing position in public practice, industry or government that can be verified by a CPA, in any state, that had an active license during the year of employment to be verified.  A year of experience is defined as 2,000 hours in a period of not less than 12 months that is earned after meeting the Kentucky exam educational requirements.

A firm license process

Each firm and office thereof established or maintained for the practice of public accountancy in this State shall register with the Board within 30 days after it is opened, and annually thereafter, on a form prescribed by the Board.

Each office shall be under the direct supervision of a resident manager who must be registered with this Board and the holder of a valid annual permit.

Firm Registration form: Firm Registration form

Additional Information

While we do our best to keep all of this information up to date you are welcome to visit and or contact that Kentucky Board of Accountancy with any other questions you might have.

Kentucky State Board of Public Accountancy
Address: 332 West Broadway, Suite 310
Louisville, KY 40202-2115
Phone: (502) 595-3037
Fax: (502) 595-4500
Email: cpa@ky.gov
Web: www.statesite.com 
CPA Certification form: Kentucky CPA Certification Form
Annual Registration form: Kentucky Annual Registration Form

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