Kentucky CPA Exam requirements state that you must be declared eligible for the CPA Exam and then licensed by the state. A candidate becomes eligible for the CPA Exam by meeting specific requirements that are determined by the board of accountancy for their specific jurisdiction. Below are the various Kentucky CPA Exam requirements:
Kentucky CPA Exam Education Requirements
- Minimum Degree Required: Bachelor’s
- Are 150 semester hours required to sit for the CPA Exam? No
- 39 semester hours of business-related courses and 27 semester hours of accounting courses
- Need 150 hours to be granted certificate but do not need 150 to sit for the CPA Exam.
Kentucky CPA Exam Age Requirements
Age Minimum: 18
Kansas CPA Exam Residency Requirements
- U.S. Citizenship Required: No
- Must be a resident, employee or have office in the state? No
Application Process
- Review the exam requirements
- Submit the exam application + enroll in Surgent CPA Review
- Request and forward transcripts. Contact any educational institutions attended and request that transcripts be forwarded to the State Board for their evaluation. If you do not expect any problems in processing your application, now is a great time to start studying with Surgent CPA Review.
- Pay the exam fees. After receiving the required information, the State Board will issue your Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). You will receive a payment coupon for exam fees for all four parts, which must be paid within 90 days. Once fees are paid, you will receive a Notice to Schedule (NTS) which is good for six months.
- Schedule your exam. Your NTS can cover any number of parts and you can have more than one NTS open at the same time. You can sit for the exam parts in any sequence so you can plan your reviews to coincide with your exam scheduling. The most efficient approach is to sit for two parts in each exam window; however, exam fees paid for parts not taken are not refundable. Exam times are scheduled with Prometric and can be set up online at www.prometric.com/cpa. You can take the exam at a site in Lexington, Louisville or any other Prometric location that is convenient to you.
For additional information or requirements for the CPA Exam in Kentucky, please contact the Kentucky Board of Accountancy.
Kentucky CPA Exam Fees
Initial Application Fee: $30
CPA License Application Fee: $100
CPA Exam Fee per Section:
Auditing and Attestation (AUD): $238.15
Financial Accounting and Reporting (FAR): $238.15
Regulation (REG): $238.15
Discipline Section (Choose One):
Business Analysis and Reporting (BAR): $238.15
Information Systems and Controls (ISC): $238.15
Tax Compliance and Planning (TCP): $238.15
Total: $1,082.60