Kentucky CPA Requirements (2026): Exam and License
Kentucky exam entry, license pathways, coursework, and fees, with researched changes for your 2027 plan.
Checkpoint 1
Can I take the exam?
27 + 12
Kentucky requires a qualifying degree with 27 accounting and 12 other business credits for exam admission. Candidates apply through the board and must be at least 18.
Check exam entryCheckpoint 2
Can I obtain the license?
Kentucky’s three licensing combinations became effective July 15, 2026: qualifying master’s/one-year, bachelor’s-plus-30/one-year, and bachelor’s/two-year.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesPermission to sit
Kentucky CPA Exam eligibility
Kentucky requires a qualifying degree with 27 accounting and 12 other business credits for exam admission. Candidates apply through the board and must be at least 18.
- Map the 39-credit business-related total into its separate 27 accounting and 12 other business buckets.
- Use the board’s current application and transcript instructions before paying for selected sections.
Map your transcript
Kentucky accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Exam concentration | 27 credits | 12 other business credits | Qualifying degree; age 18 minimum |
| License | Qualifying concentration remains required | Qualifying concentration remains required | Degree and additional education determine experience |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
Kentucky CPA license pathways
Kentucky’s three licensing combinations became effective July 15, 2026: qualifying master’s/one-year, bachelor’s-plus-30/one-year, and bachelor’s/two-year.
| Route / availability | Education | Experience |
|---|---|---|
| Master’s route | Qualifying master’s degree | 1 year / 2,000 hours |
| Additional-30 route | Qualifying bachelor’s degree plus 30 credits | 1 year / 2,000 hours |
| Bachelor’s route | Qualifying bachelor’s degree | 2 years |
- One year is 2,000 hours of qualifying experience.
- Experience must meet the education sequencing and timing conditions, including the five-year period tied to passing the exam.
Dates that affect your decision
Planning for Kentucky CPA requirements in 2027
Kentucky’s July change is already in force for planning; keep degree eligibility, the selected path, and experience timing in separate checklist items.
July 15, 2026
EffectiveThree licensing combinations
Use the board’s current pathway announcement and its experience timing conditions.
Worked planning example
Counting work toward the one-year option
Illustrative candidate scenario, not an eligibility determination.
Starting point
Your education qualifies for a one-year route and you have 2,000 work hours.
What the rules mean
The hours must also satisfy the board’s sequencing, type-of-work, and timing conditions. A raw timesheet total alone is insufficient.
Next action
Confirm the qualifying start date and verifier, then align the application with the post-exam time limit.
From education to an appointment
How to apply and prepare in Kentucky
The application workflow below retains its 2026-08-24 procedural review. The September research above updates exam and licensing facts; confirm current forms and charges before submitting.
Why this Kentucky guide exists
Help a Kentucky candidate verify the degree and 27-plus-12 course gate, use the correct Board-first application door, and plan the ATT, NTS, scheduling, and exam-credit sequence.
Purpose evidence
Kentucky Board exam candidate requirementsKentucky CPA Exam regulation, 201 KAR 1:190Kentucky Board CPA Exam application revised 2024NASBA Kentucky CPA Exam processThe candidate leaves with a transcript decision, a five-step official application path, and a clear boundary between exam preparation and Kentucky licensure.
Official evidence for this route
Kentucky Board exam candidate requirementsKentucky Board CPA Exam application revised 2024NASBA Kentucky CPA Exam processKentucky Board current licensing pathway noticeWhat to have ready
Degree transcript with Kentucky's 27 accounting and 12 business hours mapped
Current notarized Board application and official transcripts sent as directed
Current Board application and section-payment information
ATT status, selected sections, NASBA payment, and NTS deadline when issued
- 1
Audit the conferred degree and split the 39 business-related hours into 27 accounting and 12 other business hours.
- 2
Apply to the Kentucky Board, then follow the ATT, NASBA payment, NTS, and Prometric sequence.
- 3
Plan CPA Exam study only after the official eligibility path is clear, and treat licensure as a later Board decision.
Actionable candidate plan
Verify, apply, and move from approval to scheduling
Application owner: Kentucky State Board of Accountancy. The Kentucky Board decides initial exam eligibility and sends the authorization that starts the NASBA payment and NTS process.
- 1
Audit the transcript
Confirm a conferred bachelor's or master's degree and document 27 accounting plus 12 other business semester hours.
- 2
Submit the Board application
Send the notarized current form, required official transcripts, at least one selected section, and the $30 application plus $30-per-section Board fee.
- 3
Use the ATT before it expires
After Board approval, follow the NASBA payment instructions and pay the coupon within its 90-day window.
- 4
Download the NTS and schedule
Review the NTS, use its six-month validity window, and schedule the selected section with Prometric.
- 5
Track passing credit separately from licensure
Use 75 as the passing score and track the 30-month Kentucky credit window, then return to the Board for the separate license pathway.
Candidate decision
Plan X if your path is clear, Plan Y if one gate remains unresolved
Plan X
If: The degree is conferred and the transcript supports all 27 accounting and 12 other business hours.
Do: Complete the notarized Kentucky Board application and arrange direct official records before paying the current Board fees.
Then verify: Confirm Board approval and follow the ATT payment instructions within 90 days.
Plan Y
If: The degree is not conferred, a required course bucket is short, or the foreign-education record is not accepted.
Do: Do not submit an assumed-eligible application. Resolve only the documented degree, course, or evaluation gap with the school, evaluator, or Board.
Then verify: Recalculate the 27-plus-12 split from the final accepted record before applying.
Keep every owner in its lane
Who decides each part of the Kentucky candidate journey
Kentucky State Board of Accountancy
Exam eligibility, application review, and ATT authorization
Not responsible for: Only the Board can decide whether a transcript and application qualify under Kentucky rules.
NASBA and the CPA Portal
Post-ATT payment, NTS access, and candidate-account notices
Not responsible for: NASBA does not replace the Kentucky Board's eligibility decision or issue the Kentucky license.
Prometric
CPA Exam appointment inventory and scheduling
Not responsible for: A Board approval or NTS is not an appointment; the candidate must schedule within the NTS window.
Kentucky State Board of Accountancy licensing process
Post-exam education, experience, and license decision
Not responsible for: Passing four sections does not itself create a Kentucky CPA license.
CPAPass handoff
Continue with saved CPA Exam practice
A free account lets you continue into section practice, retain submitted practice results, and use those results in your study planning. CPAPass does not turn practice into an official score or decide your state eligibility.
Budget separate charges
Kentucky CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
Confirm current charges before paying
This review did not establish current application and exam-section amounts for Kentucky. Use the official application instructions below for the payment total and any additional licensing charges.
Frequently Asked Questions
- What are the Kentucky CPA Exam requirements in 2026?
- Kentucky requires a qualifying degree with 27 accounting and 12 other business credits for exam admission. Candidates apply through the board and must be at least 18. Map the 39-credit business-related total into its separate 27 accounting and 12 other business buckets. Use the board’s current application and transcript instructions before paying for selected sections.
- Does Kentucky require 150 hours for CPA licensure in 2026?
- Kentucky’s three licensing combinations became effective July 15, 2026: qualifying master’s/one-year, bachelor’s-plus-30/one-year, and bachelor’s/two-year. Master’s route: Qualifying master’s degree; 1 year / 2,000 hours. Additional-30 route: Qualifying bachelor’s degree plus 30 credits; 1 year / 2,000 hours. Bachelor’s route: Qualifying bachelor’s degree; 2 years.
- How should I plan for Kentucky CPA requirements in 2027?
- Kentucky’s July change is already in force for planning; keep degree eligibility, the selected path, and experience timing in separate checklist items.
- Are Kentucky exam eligibility and licensing the same?
- They are separate checkpoints. The hours must also satisfy the board’s sequencing, type-of-work, and timing conditions. A raw timesheet total alone is insufficient. Confirm the qualifying start date and verifier, then align the application with the post-exam time limit.
- What should I confirm before applying in Kentucky?
- Confirm the accepted transcript subjects, qualifying experience evidence, current application instructions, and charges using the official sources linked in this guide. The board or its designated evaluator makes the eligibility decision.
- Does a CPAPass account apply for my Kentucky license?
- No. CPAPass provides CPA Exam practice and study planning. The state board and its designated services evaluate education, approve exam applications, and issue licenses or permits.
Evidence and review dates
Official Kentucky requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.