KYCPA Requirements 2026Updated July 27, 2026
Kentucky CPA Requirements
Everything you need to become a CPA in Kentucky
120/150
Credit Hours*
1
Year Experience
$100
License Fee
40
CPE Hours/2 Years
Key Facts
- ✓HB 45 creates a 120-credit + 2 years experience pathway, effective July 16, 2026
- ✓150-credit pathway with 1 year experience preserved
- ✓Can sit for exam with 120 credits
- ✓40 hours of CPE required per year
*Kentucky offers a 120-credit pathway (HB 45) with additional experience requirements. See Licensure Pathways below for details.
Education & Experience Requirements
Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.
Education Requirements
Degree RequiredBachelor's degree
Total Credit Hours150
Accounting Credits27
Business Credits12
Additional Requirements:
- •Must include auditing and tax courses
Kentucky offers alternative pathways. See Licensure Pathways below.
Experience Requirements
Total Experience12 months (1 year)
SupervisionLicensed CPA
Acceptable Experience Types:
- ✓Public accounting
- ✓Private industry
- ✓Government
Exam Eligibility
Education to Sit120 credits with 27 accounting credits
Accounting Credits to Sit27
Business Credits to Sit12
Minimum Age18 years
Residency RequiredNo
SSN RequiredYes
Licensing & CPE
Initial License Fee$100
Renewal Fee$100
Renewal Period2 years
CPE Hours Required40 per 2 years
Ethics CPE RequiredYes
Licensure Pathways
Active
Traditional 150-Credit Pathway
150
Credits
1
Year Exp.
- •150 semester hours with 27 accounting credits
- •1 year of supervised experience
- •Preserved alongside the new bachelor + 2 year pathway
ActiveHB 45
120-Credit + Experience Pathway
120
Credits
2
Years Exp.
Effective: July 16, 2026
- •Bachelor's degree with accounting concentration
- •2 years of CPA-verified work experience
- •Signed by Gov. Andy Beshear on April 3, 2026
- •Effective July 16, 2026
Kentucky State Board of Accountancy
Kentucky State Board of Accountancy
Application Tips
- 1.Verify current requirements on the official state board website before applying
- 2.Have official transcripts sent directly from your educational institution
- 3.Allow 4-6 weeks for application processing
- 4.Keep copies of all submitted documents for your records
Disclaimer: Requirements may change. Always verify current requirements with the Kentucky State Board of Accountancy before beginning your application. Last updated: 2026-07-27.
Kentucky CPE & License Renewal
40
CPE Hours Per Period
2 Years
Renewal Cycle
~20
Hours Per Year
Required
Ethics CPE
Initial License Fee
$100
Renewal Fee
$100 every 2 years
Frequently Asked Questions
Yes, Kentucky allows candidates to sit for the CPA exam with 120 semester hours including 27 accounting credits.
Education Programs for Kentucky
4 programs meet CPA education requirements in Kentucky. Browse by category to find the right fit.
Online MAcc
2Related Resources
Planning your CPA journey in Kentucky? These guides can help.
CPA Salary Guide (2026)What to expect after you passCPA Career PathsWhere a CPA license can take youIs the CPA Worth It?ROI analysis for candidatesHow Long to Study for the CPA ExamRealistic timelines by sectionBest CPA Review Courses (2026)All 9 providers rankedFind Courses for Your SituationBrowse by candidate profileCPA Costs by StateInteractive map & data
Ready to Start Studying?
Find the perfect CPA review course for your Kentucky CPA journey.