Requirements

Kentucky CPA Exam Requirements (2026)

Kentucky requires 150 semester hours and one year of experience for CPA licensure. The Kentucky State Board of Accountancy administers the process.

Quick answer

Kentucky requires 150 semester hours, 1 year of experience, and passing all 4 CPA exam sections. Overseen by the Kentucky State Board of Accountancy.

150 hrs

Education

semester hours

1 yr

Experience

either

$75

Application Fee

state board

40 hrs

CPE

annual

Licensing Timeline

Steps to CPA License in Kentucky

1. Complete Education Requirements

Earn 150 semester hours with at least 27 hours of accounting coursework.

2. Apply for the CPA Exam

Apply through NASBA and the Kentucky Board of Accountancy.

3. Schedule and Pass the CPA Exam

Pass all four sections within 30 months.

4. Gain Professional Experience

Complete one year of supervised accounting experience.

5. Complete Ethics Requirements

Pass the AICPA Professional Ethics exam.

6. Apply for Your CPA License

Submit your license application to the Kentucky board.

Fee Breakdown

Fee estimates for Kentucky — verify current amounts at Kentucky State Board of Accountancy
Fee TypeAmount
State Application Fee$75
Exam Fee (per section)$238
Total Exam Fees (4 sections)$952
Estimated Total (exam only)$1027

Your Kentucky CPA Checklist

0/6 complete
1. Complete Education Requirements

Earn 150 semester hours with at least 27 hours of accounting coursework.

2. Apply for the CPA Exam
3. Schedule and Pass the CPA Exam
4. Gain Professional Experience
5. Complete Ethics Requirements
6. Apply for Your CPA License

What makes Kentucky unique

  • Kentucky requires 27 semester hours of accounting.
  • Annual CPE of 40 hours with 2 hours of ethics.
  • No minimum age or residency requirement.

Education Requirements

Kentucky requires 150 semester hours from a regionally accredited institution, including 27 semester hours of accounting coursework covering core areas such as auditing, taxation, and financial accounting. This ensures that you do not waste precious hours re-watching identical lecture modules or re-reading long textbook chapters that you have already comprehended. Instead, our analytics pinpoint the exact wording tricks and cognitive patterns that cause incorrect answers under exam conditions, maximizing the value of your existing firm-sponsored curriculum. Each core and discipline section of the exam features its own unique testing style, specific cognitive demands, and Blueprint weightings. Adapting your study strategies to match these section-specific differences ensures that you do not waste effort on irrelevant details or miss high-yield concepts.

The University of Kentucky and the University of Louisville offer strong accounting programs that meet the board's requirements. By focusing on consistent, high-yield study habits and leveraging multi-dimensional diagnostics, you can systematically dismantle your exam anxieties. Committing to a daily pattern of active retrieval and careful error logging transforms how you study, driving your score steadily toward a passing result.

CPA Exam and Experience

Kentucky candidates apply through NASBA and test at Prometric centers. The exam follows the national format and 30-month rolling window. Managing your rolling exam deadlines requires a proactive calendar strategy that plans for potential retakes and busy season blackouts well in advance. Securing early passes on Core sections provides the necessary breathing room to tackle complex Discipline sections without risking expired credits.

One year of accounting experience under CPA supervision is required. Kentucky accepts experience in public, industry, government, or academic settings. By focusing on consistent, high-yield study habits and leveraging multi-dimensional diagnostics, you can systematically dismantle your exam anxieties. Committing to a daily pattern of active retrieval and careful error logging transforms how you study, driving your score steadily toward a passing result.

Fees and Costs

Kentucky's application fee is approximately $75. Combined with NASBA exam fees, first-attempt costs total about $1,028. Many major public accounting firms and corporate employers maintain discretionary professional development funds that can be applied to targeted practice supplements. Presenting a clear, analytics-backed progress report to your learning manager can help justify the expense and secure firm-level sponsorship.

Additional costs include license application fees, study materials, and annual renewal fees. Many major public accounting firms and corporate employers maintain discretionary professional development funds that can be applied to targeted practice supplements. Presenting a clear, analytics-backed progress report to your learning manager can help justify the expense and secure firm-level sponsorship.

Continuing Professional Education

Kentucky CPAs must complete 40 hours of CPE annually, with at least 2 hours in ethics. The board accepts various CPE formats from approved providers. By focusing on consistent, high-yield study habits and leveraging multi-dimensional diagnostics, you can systematically dismantle your exam anxieties. Committing to a daily pattern of active retrieval and careful error logging transforms how you study, driving your score steadily toward a passing result.

Documentation should be retained for at least five years. The board conducts random audits of CPE compliance. We believe advanced technology should serve to guide and clarify rather than to replace rigorous, active study habits. Employing a structured, expert-verified AI dialogue ensures that you get instant conceptual clarity without the risk of relying on unverified public search engines. Each core and discipline section of the exam features its own unique testing style, specific cognitive demands, and Blueprint weightings. Adapting your study strategies to match these section-specific differences ensures that you do not waste effort on irrelevant details or miss high-yield concepts.

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Frequently Asked Questions

Can I sit for the CPA exam with 120 hours in Kentucky?
Yes. Kentucky allows candidates to sit for the exam with 120 hours, with 150 needed for licensure.
How much experience does Kentucky require?
Kentucky requires one year of accounting experience under CPA supervision.
What is Kentucky's annual CPE requirement?
Kentucky CPAs must complete 40 hours of CPE annually, including 2 hours of ethics.