Kentucky CPA requirements
Wondering how to become a CPA in Kentucky? First, learn the Kentucky CPA requirements to make sure you're on the right path to achieving your goal. For the most up-to-date information, we do recommend verifying the requirements with the Board of Accountancy.
Kentucky CPA Exam Requirements
In order to be eligible for the CPA Exam, the state requires candidates to meet certain requirements:
- Be 18 years of age or older
- Be of good moral character
- Hold a bachelor's degree or master's degree with a major or concentration in accounting from an accredited university or college with a minimum of 39 semester hours (58.5 quarter hours) of business courses, of which a minimum of 27 semester hours (40.5 quarter hours) must be accounting courses
Kentucky CPA Requirements
All CPA candidates in Kentucky must have a bachelor's degree or higher from a regionally accredited college or university with a concentration in accounting.
Kentucky CPA license requirements
In addition to passing the four sections of the CPA Exam (three Core sections and one Discipline), all candidates must meet the following requirements:
- Be a US citizen, legally residing in the United States, or is an employee and working in an accounting or attest position in a public accounting firm, company, or postsecondary academic institution with an office or campus located in the United States
- Apply for a license within five years of passing the CPA Exam
- Complete one year (2,000 hours) of experience in an accounting or auditing position in public practice, industry, or government
- Complete a total of 150 semester hours (225 quarter hours)
Kentucky CPA license renewals
Kentucky CPAs must renew their license every two years. CPAs with odd-numbered licenses renew their license in odd-numbered years. Those with even-numbered licenses renew their license in even-numbered years. Online Renewal notices are mailed in late June to the mailing address on file at the State Board Office.
Kentucky CPA CPE requirements
Continuing Professional Education (CPE) hours must be completed in the two calendar years prior to the year during which a license is to be renewed. The two calendar years are referred to as the “reporting period”.
Any CPA who fails to complete the Kentucky CPA CPE requirements by the December 31st deadline of the renewal year will not be eligible to renew his or her license. Instead, the CPA will be required to use the reinstatement process.
Each licensee who worked 3,000 hours or more in a public accounting firm licensed with the board during the two calendar years prior to the renewal date of his or her license shall complete 80 CPE hours. The eighty hours shall be completed during the preceding two calendar years. All other licensees shall complete 60 CPE hours. CPE credits must meet the following criteria:
- 50% of the 80 hours and 60 hours shall include technical standards courses.
- Licensees who prepare audits, reviews, compilations, or the preparation of financial statements shall complete eight hours of CPE in the subject matter area of accounting and auditing each calendar year, for a total of 16 hours per reporting period.
- Licensees required to obtain 80 hours of CPE may count eight hours of personal development courses toward the required hours, and licensees required to obtain 60 hours of CPE may include up to 12 hours of personal development courses in the required hours. Personal development courses include:
- Time management
- Leadership
- Team building
- Goal setting
- Soft skills related to working in an office or professional setting
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