Kentucky CPA requirements

This page serves as a resource for your state's CPA licensure requirements and is current as of December 2019. Always consult with your state or jurisdiction's board of accountancy for the most current information.

Degree requirements
bachelor’s degree or higher from a regionally accredited college or university and a concentration in accounting

Minimum education requirements
150 semester hours with a concentration in accounting including:

  • 39 semester hours of business-related courses, including:
  • 27 semester hours of accounting courses

Other business courses may include subjects such as:

  • finance
  • business
  • marketing
  • economics
  • management
  • statistics
  • computers

Minimum experience requirements
Obtains one year of accounting or attest experience while employed in an
accounting or auditing position in public practice, industry or government that shall be verified by a certified public accountant who, during the time being verified, held an active license to practice from any state. The one (1) year of experience required under this subsection shall be obtained after the completion of the education requirements.

One year means the completion of 2,000 hours of employment obtained after the award of a baccalaureate degree during an employment period of not
less than 12 months, excluding any leave or holiday time. "Verification" means confirmation by a certified public accountant, as described 

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.

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 CPE by the December 31 deadline 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.

Beginning January 1, 2021, 50% of the 80 hours and
60 hours shall include technical standards courses.

Beginning January 1, 2021, licensees who prepare audits, reviews, compilations, or the preparation of financial statements shall complete eight hours of CPE in the subject matter area of auditing or accounting each calendar year for a total of 16 hours per reporting period.

Beginning January 1, 2021, licensees required to obtain 80 hours of CPE may
include 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.

An acceptable personal development course shall be limited to a course intended to improve the time management, leadership, team building, goal setting, and similar soft skills related to working in an office or professional setting

Other requirements
All candidates must be at least 18 years of age, of good moral character and must have a social security number.


Kentucky Board of Accountancy