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CPA Licensure Requirements

Kentucky Board of Accountancy

Review CPA licensure requirements, education evaluation requirements, document submission guidelines, and other important information for internationally educated accounting applicants seeking CPA licensure in this state.

Kentucky Board of Accountancy

To become a Certified Public Accountant (CPA) in Kentucky, foreign educated candidates must meet specific education, examination, and experience requirements. Below is an organized summary to help you understand these requirements.

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Kentucky CPA Exam Requirements

To qualify for the CPA Exam in Kentucky, you must meet the following criteria:

Educational Requirements

Bachelor’s Degree or higher with a concentration in accounting:

  • A total of 150 semester units (225 quarter units)
  • 27 semester units in accounting-related subjects, including Financial Accounting, Auditing, Taxation, Managerial Accounting).
  • 39 semester units in business-related subjects, including business, Finance, Marketing, Management, Economics, Computers, and Statistics.

Kentucky CPA Licensure Requirements

To earn a CPA license in Kentucky, applicants must fulfill the following requirements:

Work Experience:

  • Complete 2,000 hours of accounting or attestation experience in an accounting or auditing role.
  • The required one year of experience (equivalent to 2,000 hours) must be completed after fulfilling the education requirements.
  • Experience may be acquired in public practice, industry, or government.
  • Experience must be verified by a licensed CPA.

Important Notice:

State Boards of Public Accountancy may change their requirements at any time. We always strive to keep our information updated but consult the respective Board for confirmation is strongly recommended.

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