Future CPAs

How to become a CPA

So you want to be a Kentucky CPA? There are requirements you must meet.

You must meet at least one of the following requirements to be eligible to apply for a Kentucky CPA license:

Is a United States citizen
Is a citizen of a foreign country who is legally residing in the United States (must supply supporting documentation)
Is an employee and working in an accounting or attest position in a public accounting firm, company or an institution of postsecondary education located outside the United States, but which has an office or campus located in the United States.

BEGINNING JULY 15, 2026

Apply to the State Board of Accountancy (a.k.a. the “State Board”) for your license within 5 years of passing the last exam. (Click here to view CPA Exam requirements.)

You can choose whichever licensure pathway you prefer:

Completed a Bachelor's Degree with a major or concentration in accounting AND 2 years/4,000 hours of accounting or attest experience in public practice, industry or government that can be verified by a CPA, in any state, who had an active license during the period of employment to be verified.
Completed a Bachelor's Degree PLUS 30 additional semester hours with a major or concentration in accounting AND 1 year/2,000 hours of accounting or attest experience in public practice, industry or government that can be verified by a CPA, in any state, who had an active license during the period of employment to be verified.
Completed a Post-bachelor's Degree with a major or concentration in accounting AND 1 year/2,000 hours of accounting or attest experience in public practice, industry or government that can be verified by a CPA, in any state, who had an active license during the period of employment to be verified.

A major or concentration in accounting means a minimum of 39 semester hours in business-related subjects, of which 27 semester hours consist of accounting courses.

A year of experience is defined as at least 2,000 hours in a period of not less than 12 months that is earned after conferral of a baccalaureate, master's or post-bachelor's degree which includes a major or concentration in accounting. The experience must be earned within 5 years (before or after) of the date you passed your last exam. The hours shall not include any leave or holiday time. A certificate of experience may be submitted for more than one place of employment if necessary to meet the experience requirement of the pathway you choose. The verifying CPA does not have to be your supervisor or have worked in your place of employment.

Employment resources

Want to find the right firm or company that best fits you?

Are you considering accounting as a profession? Are you already in the accounting field or a CPA and are looking for the right firm or company? Click here to find the position and firm/company that fits you best.

CPAs share what they do on a day-to-day basis, why they chose to be accountants, and why they became CPAs. They also offer advice to those trying to determine whether the CPA profession is the right career path for them.