Qualifications for licensure as certified public accountant
KRS 325.261
in effect325.261. Qualifications for licensure as certified public accountant
The license of "certified public accountant" shall be granted by the board to any person who satisfies the following requirements:
(1) Is no less than eighteen (18) years of age;
(2) Is of good moral character;
(3) Has completed at least one (1) of the following:
(a) A post-baccalaureate or higher degree conferred by a college or university recognized by the board with a major or concentration in accounting or its equivalent, as defined in administrative regulations promulgated by the board;
(b) A baccalaureate degree plus an additional thirty (30) semester credit hours, conferred by a college or university acceptable to the board, provided the total educational program includes a concentration in accounting or its equivalent, as defined in administrative regulations promulgated by the board; or
(c) A baccalaureate degree conferred by a college or university recognized by the board with a major or concentration in accounting or its equivalent, as defined in administrative regulations promulgated by the board;
(4) Passes a board-approved examination in accounting, auditing, and other related subjects as the board deems appropriate. To be eligible to apply for the examination, a person shall first satisfy the requirement of subsections (1), (2), and (3) of this section;
(5) Obtains one (1) year of accounting or attest experience if applying for a license based on the educational requirement under subsection (3)(a) or (b) of this section, or obtains two (2) years of accounting or attest experience if applying for a license based on the educational requirement under subsection (3)(c) of this section. The experience required by this subsection shall be obtained:
(a) While employed in public practice, industry, or government and shall be verified by a certified public accountant who, during the time being verified, held an active license to practice from any state;
(b) After the completion of the education requirements established in subsection
(3)(c) of this section; and
(c) Within five (5) years from the date the candidate successfully completed the examination;
(6) At the time of applying for a license is a United States citizen, a citizen of a foreign country who is legally residing in the United States, or is an employee of 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; and
(7) Submits a complete application for a license to practice as a certified public accountant in accordance with KRS 325.330.
Effective: July 15, 2026
History: Amended 2026 Ky. Acts ch. 21, sec. 1, effective July 15, 2026. -- Amended 2015 Ky. Acts ch. 107, sec. 2, effective June 24, 2015. -- Amended 2010 Ky. Acts ch. 163, sec. 1, effective July 15, 2010. -- Amended 2006 Ky. Acts ch. 33, sec. 1, effective July 12, 2006. -- Amended 2002 Ky. Acts ch. 62, sec. 1, effective July 15, 2002. -- Amended 2000 Ky. Acts ch. 99, sec. 4, effective July 14, 2000. -- Amended 1996 Ky. Acts ch. 24, sec. 1, effective July 15, 1996. -- Amended 1994 Ky. Acts ch. 248, sec. 4, effective July 15, 1994. -- Amended 1990 Ky. Acts ch. 285, sec. 2, effective July 13, 1990. -- Amended 1984 Ky. Acts ch. 117, sec. 5, effective July 13, 1984. -- Amended 1978 Ky. Acts ch. 155, sec. 156, effective June 17, 1978. -- Amended 1976 Ky. Acts ch. 116, sec. 3. -- Amended 1970 Ky. Acts ch. 120, sec. 15. -- Created 1968 Ky. Acts ch. 143, sec. 4.
Source: Kentucky Legislative Research Commission (legislature.ky.gov)URL: https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57221Fetched: 10/20/2026