Kentucky

Kentucky Board of Accountancy
cpa.ky.gov

CORRECTED 2026-09-30 — an earlier record in this file claimed Kentucky required the full 150-hour total just to sit for the Exam; that was wrong. To register as a Kentucky Exam candidate, the Board's own site states only a bachelor's or master's degree from an accredited institution — no separate total-credit-hour threshold beyond the degree itself is stated for exam eligibility. The 27-semester-hour accounting / 12-semester-hour business coursework figures, and the 150-hour figure, apply to LICENSURE, not to sitting for the Exam. Effective July 14/15, 2026, Kentucky moved to three licensure pathways: (1) a bachelor's degree plus two years of experience (no 150-hour requirement at all), (2) a bachelor's degree plus 30 additional semester hours (150 total) plus one year of experience, or (3) a post-baccalaureate degree plus one year of experience.

1 year (2,000 hours) of accounting or attestation experience for pathways (2) and (3) above; 2 years for the new bachelor's-only pathway (1), effective July 2026. Completed after the education requirement is met, verified by a licensed CPA, within 5 years (before or after) of passing the final Exam section.

Not yet independently verified by CARE — confirm with the board.

Yes — candidates can typically sit for the Exam before finishing all coursework required for full licensure (e.g. at 120 semester hours, finishing the rest before licensure).

Kentucky is NOT a 150-to-sit outlier — that claim in an earlier version of this record was wrong. Also requires candidates be at least 18 years old and of good moral character. Kentucky's July 2026 three-pathway system is very recent; confirm current status directly with the Board.

https://cpa.ky.gov — accessed 2026-09-30