CPA / Accounting License from North Carolina to Kentucky: Does It Transfer? (2026)
Last verified: 2026-07-21 · source: Kentucky State Board of Accountancy ↗
Yes — Kentucky recognizes CPA licenses from all states, including North Carolina. Apply to the Kentucky State Board of Accountancy for a reciprocal license; you will not repeat the full exam or education.
Verify this exact pair in the checker
Same data, interactive — with share link and board links.
Verdict
Full reciprocity
Kentucky recognizes substantial equivalency, so your North Carolina CPA license clears the bar on its own — the Kentucky State Board of Accountancy cares that you are a CPA in good standing, not that your license came from North Carolina. What remains is Kentucky-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any Kentucky ethics or rules-of-conduct exam. Do the mobility math first, though — if Kentucky is not becoming your principal place of business, practice privilege may let you work there without this application at all.
What changes, North Carolina → Kentucky
| North Carolina (current) | Kentucky (destination) | |
|---|---|---|
| Training hours | 150 | 150 |
| Application fee | $100 ($100 reciprocal application fee (the maximum allowed by G.S. 93-12(7a)); a temporary permit issues on receipt of the application and fee. If the package is not completed in time the $100 must be paid again) | $100 (reciprocal license application fee (check or money order)) |
| Processing time | ~2 weeks (Allow ~2 weeks to issue the temporary permit (valid 4 months / ~120 days); the full reciprocal package must be completed within 90 days of the temporary permit) | no published turnaround; applications are approved at the Board's next scheduled meeting and must be received at least one week beforehand |
| Licensing authority | North Carolina State Board of Certified Public Accountant Examiners | Kentucky State Board of Accountancy |
The destination column is what you must satisfy — Kentucky sets the rules for this move.
Step by step
- Confirm Kentucky's current requirements on the Kentucky State Board of Accountancy website (linked below) — rules change.
- Submit the endorsement application to the Kentucky State Board of Accountancy (application linked below).
- 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 ($100 (reciprocal license application fee (check or money order))) and allow no published turnaround; applications are approved at the Board's next scheduled meeting and must be received at least one week beforehand.
Official links
Related guides
Frequently asked questions
Does Kentucky accept a North Carolina CPA license?
Yes — Kentucky recognizes CPA licenses from all states, including North Carolina. Apply to the Kentucky State Board of Accountancy for a reciprocal license; you will not repeat the full exam or education.
Do I retake the CPA Exam moving from North Carolina to Kentucky?
No — the Uniform CPA Exam transfers with your license. 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..
Do I need a Kentucky license, or does mobility cover the move?
If Kentucky becomes your principal place of business, you apply to the Kentucky State Board of Accountancy for a reciprocal license. If you are only serving Kentucky clients from North Carolina, practice privilege usually covers you with no Kentucky license, notice, or fee.
What does the North Carolina-to-Kentucky move cost?
$100 (reciprocal license application fee (check or money order)) (reciprocal license application fee (check or money order)).
Can I keep my North Carolina CPA license after licensing in Kentucky?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the North Carolina license active (its renewal and CPE run separately) and mobility covers the states where you hold none.
Sources
Primary sources only — official boards and compact commissions. Data last verified 2026-07-21.
- 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 2026-07-21)
- Kentucky State Board of Accountancy — Initial License requirements (Bachelor's + 30 hrs = 150 semester hours, 27 accounting hrs; 1 yr/2,000 hrs experience) ↗ (accessed 2026-07-21)
- NC State Board of CPA Examiners - Application Package for Reciprocal NC CPA Certificate (must hold current license; $100 fee; NC Accountancy Law course; Interstate Exchange form; temporary permit 4 months / 90-day package deadline; moral character; citizenship) ↗ (accessed 2026-07-21)
- NC State Board of CPA Examiners - Fee Schedule ($100 reciprocal application) ↗ (accessed 2026-07-21)
- NC State Board of CPA Examiners - CPA License Applicants (reciprocal eligibility: currently licensed in another jurisdiction; reside/principal place of business in NC; meet all statutory requirements) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
How we verify · All sources · spot an error? [email protected]