Transfer Your CPA / Accounting License to Kentucky: Reciprocity & Endorsement (2026)
Does my CPA license transfer to Kentucky?
Kentucky is a substantial-equivalency state — hold a good-standing CPA license anywhere in the US and the Kentucky State Board of Accountancy will issue a reciprocal license without retesting. The Uniform CPA Examination is not retaken; you request transfer of your exam scores and verification of your active licensure from your current state board or NASBA (via an Authorization for Interstate Exchange of Information form). The Board does not list a separate state ethics examination among its reciprocal-license requirements. Expect $100 (reciprocal license application fee (check or money order)) in application fees.
Moving to Kentucky from a specific state?
Pick your current state — the checker returns your exact pathway.
Verdict
Full reciprocity — honors all states
Because Kentucky recognizes substantial equivalency, the Kentucky State Board of Accountancy looks at your standing, not your origin: a CPA in good standing from any state qualifies for a reciprocal license, and the Uniform CPA Exam does not come back. Read the requirements below as the destination's own layer — a background check, a state ethics or rules-of-conduct exam where one applies, and proof your CPE is current — rather than a re-credentialing.
Settle the mobility question before you file. If Kentucky is not becoming your principal place of business — you are serving Kentucky clients from elsewhere, or the work is temporary — practice privilege usually lets you work there with no Kentucky license at all. Apply for the reciprocal license when Kentucky is where you will actually be based.
Kentucky issues a reciprocal license to any active out-of-state CPA who meets the experience requirement, so reciprocity runs on the national substantial-equivalency framework rather than a partner list. Separately, Kentucky's 'incidental practice' / mobility rule lets an out-of-state CPA serve Kentucky clients with no Kentucky license when not employed by a business with a Kentucky office (a separate concept from this license transfer). Baseline education is 150 semester hours; reciprocal applicants normally satisfy education through their existing license. For exam candidates applying for a license from July 15, 2026, the Board lists three pathways: a bachelor's degree with an accounting major or concentration plus 2 years / 4,000 hours of experience; a bachelor's degree plus 30 additional semester hours with 1 year / 2,000 hours; or a post-bachelor's degree with 1 year / 2,000 hours (the reciprocal-license requirements are unchanged). The reciprocal application form (rev. May 2024) lets an applicant who cannot provide the Certificate of Experience instead submit certified experience forms filed with another jurisdiction or proof of full-time public-accounting practice for four of the last ten years.
Kentucky requirements at a glance
| Education (semester hours) | 150 semester hours of education for initial licensure |
|---|---|
| Fees | $100 (reciprocal license application fee (check or money order)) |
| Processing time | no published turnaround; applications are approved at the Board's next scheduled meeting and must be received at least one week beforehand |
Step by step
- Confirm Kentucky's current requirements on the Kentucky State Board of Accountancy website — rules change.
- Submit the reciprocity/endorsement application to the Kentucky State Board of Accountancy (application linked on this page).
- Arrange license verification from your current state via the verification system.
- Hold an active CPA license in good standing from another US jurisdiction.
- Submit a Certificate of Experience documenting at least 1 year / 2,000 hours of accounting or attest experience.
- Submit an Authorization for Interstate Exchange of Information verifying exam passage and active licensure.
- Application must be received at least one week before the Board meeting at which it will be considered.
- Pay the fees listed above, and allow for the processing time shown there.
Official links
Coming from a specific state?
Direction matters — these guides cover the exact move into Kentucky:
Nearby states
CPA / Accounting license transfer into the states bordering Kentucky:
Kentucky for other professions
- Nursing in Kentucky
- Cosmetology / Barber in Kentucky
- Real Estate in Kentucky
- Contractor in Kentucky
- Teaching in Kentucky
- Electrician in Kentucky
- Plumber in Kentucky
- Engineering in Kentucky
- Pharmacy in Kentucky
- Physical Therapy in Kentucky
- Psychology in Kentucky
- Counseling in Kentucky
- Social Work in Kentucky
- Occupational Therapy in Kentucky
Frequently asked questions
Do I have to retake the CPA Exam to get licensed in Kentucky?
No. The Uniform CPA Examination is not retaken; you request transfer of your exam scores and verification of your active licensure from your current state board or NASBA (via an Authorization for Interstate Exchange of Information form).
Do I even need a Kentucky CPA license, or does mobility cover me?
If Kentucky is not your principal place of business, practice privilege (mobility) usually lets you serve Kentucky clients with no Kentucky license, notice, or fee. You apply to the Kentucky State Board of Accountancy for a reciprocal license when Kentucky becomes where you are principally based.
How does Kentucky's education requirement affect a reciprocal CPA license?
Kentucky's initial-licensure baseline is 150 semester hours. Reciprocal applicants normally satisfy education through the license they already hold rather than a fresh transcript review; if you were licensed before your state raised its education requirement, confirm your route with the Kentucky State Board of Accountancy.
Sources
Primary sources only — official boards and compact commissions. Data last verified 2026-10-29.
- Kentucky State Board of Accountancy — Reciprocal License ($100 fee, Certificate of Experience 1 yr/2,000 hrs, Authorization for Interstate Exchange of Information, board-meeting cadence) ↗ (accessed 2026-10-29)
- Kentucky State Board of Accountancy — Initial License requirements (from July 15, 2026: bachelor's + 2 yrs/4,000 hrs, bachelor's + 30 hrs (150) with 1 yr/2,000 hrs, or post-bachelor's degree with 1 yr/2,000 hrs; 27 accounting hrs within a 39-hr business concentration) ↗ (accessed 2026-10-29)
- Kentucky State Board of Accountancy — Application for Reciprocal License (rev. May 2024: $100 fee; Authorization for Interstate Exchange of Information; four-of-ten-years alternative to the Certificate of Experience) ↗ (accessed 2026-10-29)
Reviewed by the License Reciprocity Editorial Team · verified against primary sources 2026-10-29
How we verify · All sources · Corrections log · spot an error? hello@licensereciprocity.com