CPA / Accounting License from Ohio 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 Ohio. Apply to the Kentucky State Board of Accountancy for a reciprocal license; you will not repeat the full exam or education.
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Verdict
Full reciprocity
Kentucky recognizes substantial equivalency, so your Ohio 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 Ohio. 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, Ohio → Kentucky
| Ohio (current) | Kentucky (destination) | |
|---|---|---|
| Training hours | 150 | 150 |
| Application fee | $100 (reciprocity application fee (RC 4701.06); a triennial Ohio permit fee (set by the board, up to $150) and the BCI/FBI records-check vendor fee are paid separately) | $100 (reciprocal license application fee (check or money order)) |
| Processing time | The Accountancy Board of Ohio does not publish a processing time; issuance cannot be finalized until the criminal records check clears | no published turnaround; applications are approved at the Board's next scheduled meeting and must be received at least one week beforehand |
| Licensing authority | Accountancy Board of Ohio | 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 Ohio CPA license?
Yes — Kentucky recognizes CPA licenses from all states, including Ohio. 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 Ohio 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 Ohio, practice privilege usually covers you with no Kentucky license, notice, or fee.
What does the Ohio-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 Ohio CPA license after licensing in Kentucky?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the Ohio 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)
- Ohio Revised Code 4701.10 — issuance of a CPA certificate by reciprocity and by substantial equivalency (criminal records check per 4701.08; PSR course within 12 months) ↗ (accessed 2026-07-21)
- Accountancy Board of Ohio — Fees (reciprocity fee $100 under RC 4701.06; triennial permit fee up to $150) ↗ (accessed 2026-07-21)
- NASBA — Substantial Equivalency (UAA Section 23 practice privilege vs. reciprocal license) ↗ (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]