Becoming a Certified Public Accountant (CPA) in Kentucky opens doors to lucrative career opportunities across the state’s thriving industries. From healthcare giants like Humana and Kindred Healthcare to the growing manufacturing and real estate sectors, Kentucky’s nearly $190 billion annual GDP creates diverse opportunities for accounting professionals.
Whether you’re planning to join established firms like Mountjoy Chilton Medley or launch your own practice, this comprehensive guide covers everything you need to know about Kentucky CPA requirements, from education and exam preparation to licensure and continuing education.
Quick Overview: Kentucky requires 150 semester hours of education, passing the Uniform CPA Exam, one year of supervised experience, and 60-80 hours of continuing education every two years to become and remain a licensed CPA.
Kentucky CPA Requirements at a Glance
✓ Education: 150 semester hours + Bachelor’s degree with accounting concentration
✓ Exam: Pass all 4 sections of the Uniform CPA Exam
✓ Experience: 1 year (2,000 hours) of supervised accounting experience
✓ License: Apply with $100 fee after completing all requirements
✓ CPE: 60-80 hours every 2 years, depending on employment
✓ Salary: Average $73,560 annually in Kentucky (May 2024 BLS data)
Jump to Section:
- Step 1: Meet Education Requirements
- Step 2: Pass the CPA Exam
- Step 3: Gain Required Experience
- Step 4: Apply for Your License
- Step 5: Complete Continuing Education
- Kentucky CPA Salary Information
- Frequently Asked Questions
Step 1: Meet Kentucky CPA Education Requirements
The foundation of becoming a CPA in Kentucky starts with meeting specific educational requirements set by the Kentucky State Board of Accountancy. These requirements ensure you have the knowledge base necessary for a successful accounting career.
Educational Prerequisites
To qualify for CPA licensure in Kentucky, you must complete:
Approved Business Course Subjects
Your non-accounting business courses can include:
- Finance
- Business Administration
- Marketing
- Economics
- Management
- Statistics
- Information Technology/Computers
Accreditation Requirements
The Kentucky State Board of Accountancy accepts degrees from institutions accredited by one of these six regional agencies:
- Southern Association of Colleges and Schools–Commission on Colleges
- New England Commission of Higher Education
- Higher Learning Commission
- Northwest Commission on Colleges and Universities
- WASC Senior College and University Commission
- Middle States Commission on Higher Education
Important Note: If you attended a college outside the United States, your credits must be evaluated by a NACES member agency before submission to the Kentucky State Board.
Meeting the 150-Hour Requirement
Since a typical bachelor’s degree consists of 120 semester hours, you’ll need an additional 30 credits. Popular options include:
- Master’s in Accounting: Provides advanced knowledge and often includes CPA exam preparation
- MBA with Accounting Concentration: Combines business leadership skills with accounting expertise
- Post-Baccalaureate Certificate: Focused coursework to meet CPA requirements
- 5-Year CPA Track Programs: Integrated bachelor’s/master’s programs designed specifically for CPA candidates
Many of these programs are available online, offering flexibility for working professionals. View Kentucky accounting schools that offer CPA-qualifying programs.
Step 2: Pass the Uniform CPA Exam in Kentucky
Once you’ve completed 120 of the required 150 semester hours and earned your bachelor’s degree, you’re eligible to sit for the Uniform CPA Exam in Kentucky.
Application Process
- Submit Your Application: Complete the Application for the Uniform CPA Examination through the Kentucky State Board of Accountancy
- Prepare Required Documents:
- Official transcripts from all colleges attended (showing bachelor’s degree with accounting concentration)
- Application fee of $30 plus $30 for each exam section
- Signed and notarized application
- Mail Your Application to:
Kentucky State Board of Accountancy
332 W. Broadway, Suite 310
Louisville, KY 40202 - Receive Authorization: The Board will review your application and send authorization to NASBA
- Pay NASBA Fees: You’ll receive an invoice from NASBA that must be paid within 90 days
- Get Your NTS: After payment, you’ll receive your Notice to Schedule (NTS) via your preferred method (email, mail, or fax)
Scheduling Your Exam
Kentucky offers several Prometric testing centers for the CPA exam:
Pro Tip: Schedule your exam well in advance, especially during peak testing windows. Slots fill up quickly in smaller testing centers.
Exam Day Requirements
- Bring your Notice to Schedule (NTS) – you cannot test without it
- Present valid government-issued photo ID
- Arrive at least 30 minutes early for check-in procedures
- Review the AICPA CPA Exam website for sample tests and tutorials
For disability testing accommodations or questions, contact the Kentucky State Board of Accountancy at (502) 595-3037.
Learn more about the Uniform CPA Exam structure, scoring, and preparation strategies.
Step 3: Gain Required Experience
After passing the CPA Exam, you must complete Kentucky’s experience requirement to qualify for licensure.
Experience Requirements
Acceptable Experience Types
- Public Accounting: Work in CPA firms providing audit, tax, or consulting services
- Industry: Accounting roles in corporations, nonprofits, or other organizations
- Government: Positions with federal, state, or local government agencies
- Academia: Teaching 24 semester hours of college accounting courses
Documentation Process
Your supervising CPA must complete a Certificate of Experience form that includes:
- Employer name and address
- Employment start and end dates
- Total hours worked
- Detailed description of duties performed
- Your professional titles
- Supervising CPA’s signature and license information
Keep this certificate for submission with your license application.
Step 4: Apply for Your Kentucky CPA License
Once you’ve completed all prerequisites, you’re ready to apply for your CPA license.
Application Checklist
Before applying, ensure you have:
✓ Completed 150 semester hours with required coursework
✓ Passed all sections of the Uniform CPA Exam
✓ Fulfilled one year of qualifying experience
✓ Obtained signed Certificate(s) of Experience
License Application Process
- Download the Application for Initial License as a Kentucky CPA
- Attach a recent 2″ x 2″ signed photograph
- Submit official transcripts verifying 150 semester hours (if not already on file)
- Include completed Certificate(s) of Experience
- Enclose $100 application fee (check payable to Kentucky State Board of Accountancy)
- Have the application notarized
- Mail the complete package to the Board office in Louisville
Processing times vary, but you’ll receive notification once your application is approved and your license is granted.
Interstate Reciprocity
If you hold a CPA license from another state (except the Virgin Islands or Puerto Rico), you may apply for reciprocal licensure in Kentucky. Requirements include:
- Complete the reciprocity application
- Submit Interstate Exchange of Information forms
- Document qualifying experience
- Pay $100 application fee
International Credentials
Kentucky recognizes certain international accounting credentials for reciprocal licensure after passing the International Qualification Examination (IQEX), including certifications from:
- Institute of Chartered Accountants in Australia (CA ANZ)
- CPA Australia
- Chartered Professional Accountants of Canada (CPA Canada)
- Instituto Mexicano de Contadores Públicos (IMCP)
- Chartered Accountants Ireland (CAI)
- Chartered Accountants Australia and New Zealand (CA ANZ)
- Hong Kong Institute of Certified Public Accountants (HKICPA)
Step 5: Complete Continuing Professional Education (CPE)
Maintaining your Kentucky CPA license requires ongoing professional development through continuing education.
CPE Requirements
Qualifying CPE Topics
Acceptable subjects for CPE credit include:
- Auditing and Accounting
- Taxation
- Information Technology
- Management Services
- Business Law
- Ethics and Professional Conduct
- Finance
- Specialized Industry Knowledge
CPE Delivery Methods
Kentucky accepts various formats for CPE credit:
CPE Resources
Find qualifying CPE programs through:
- Kentucky Society of Certified Public Accountants
- American Institute of CPAs
- NASBA National Registry of CPE Sponsors
- Kentucky colleges and universities
Record Keeping: Maintain CPE documentation for at least 5 years, including course completion certificates with sponsor name, course title, dates, and hours claimed.
Kentucky CPA Salary Information
Understanding salary expectations helps you make informed career decisions. According to the Bureau of Labor Statistics (May 2024), Kentucky accountants and auditors earn competitive salaries that vary by location and experience.
Statewide Salary Data
Kentucky Metropolitan Area Salaries
CPAs typically earn 10-15% more than non-certified accountants, with additional premiums for specialized certifications and industry expertise. Career advancement to senior positions, such as controllers or CFOs, can result in significantly higher compensation.
Industry Salary Variations
Kentucky’s diverse economy offers varying compensation levels across industries:
- Healthcare: With major employers like Humana, healthcare accounting roles often command premium salaries
- Manufacturing: Kentucky’s strong manufacturing sector offers competitive compensation
- Government: State and federal positions provide stability and comprehensive benefits
- Public Accounting: Firms like Mountjoy Chilton Medley offer career progression with corresponding salary growth
May 2024 Bureau of Labor Statistics salary data for Accountants and Auditors reflect state and national data, not school-specific information. Conditions in your area may vary. Data accessed June 2025.
Frequently Asked Questions
How long does it take to become a CPA in Kentucky?
The timeline varies, but typically takes 5-7 years: 4-5 years for education (bachelor’s degree plus additional credits), 6-18 months for CPA exam preparation and testing, and 1 year for required experience. Many candidates complete requirements while working full-time.
Can I start taking the CPA exam before completing all 150 credit hours?
Yes! Kentucky allows you to sit for the CPA exam after completing 120 semester hours and earning your bachelor’s degree. However, you’ll need all 150 hours before applying for licensure.
What is the CPA exam pass rate in Kentucky?
Pass rates vary by section and testing window, but nationally average around 50% per section. The Kentucky State Board of Accountancy doesn’t publish state-specific pass rates, but they align closely with national averages.
How much does it cost to become a CPA in Kentucky?
Total costs typically range from $3,000-$5,000, including:
- Application fees: $30 initial + $120 for exam sections
- NASBA and Prometric fees: Approximately $1,000-$1,500
- CPA review course: $1,500-$3,500
- License application: $100
- Additional costs for retakes if needed
Can I transfer my CPA exam scores to Kentucky from another state?
Yes, score transfers are possible. You’ll need to complete an Authorization for Interstate Exchange of Information form and have it sent to both the state where you took the exam and Kentucky’s board.
What happens if I don’t complete the experience requirement within 5 years?
Your CPA exam credits may expire if you don’t complete the experience requirement within 5 years of passing. Contact the Kentucky State Board of Accountancy immediately if you’re approaching this deadline to discuss options.
Do I need to be a Kentucky resident to get a Kentucky CPA license?
No, Kentucky doesn’t require residency for CPA licensure. You can live in another state and hold a Kentucky CPA license as long as you meet all other requirements.
How often do I need to renew my Kentucky CPA license?
Kentucky CPA licenses must be renewed every two years between July 1st and August 1st. Renewal requires completion of CPE requirements and payment of the $100 renewal fee.
Next Steps in Your CPA Journey
Becoming a CPA in Kentucky requires dedication, but the rewards—both professional and financial—make it worthwhile. Start by:
- Evaluating your current education against Kentucky’s requirements
- Researching accounting degree programs that meet CPA prerequisites
- Creating a timeline for completing each requirement
- Connecting with the Kentucky Society of CPAs for networking and support
Whether you’re just starting your accounting education or ready to sit for the CPA exam, Kentucky offers a clear path to professional success. The state’s diverse economy and growing business sector create abundant opportunities for CPAs ready to make their mark.
