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Candidates must be:
- 18 years old;
- Of good moral character; and
- A graduate of an accredited college or university with a bachelor or master's degree that includes a concentration in accounting.
- (Please note: To be eligible for a license, candidates must obtain 150 college semester hours.)
Each applicant must provide the Board with a final official transcript that clearly indicates the applicant has earned a baccalaureate or master's degree with a concentration in accounting, and the date the degree was conferred.
A concentration in accounting means a minimum of 39 semester hours in business-related subjects, of which at least 27 semester hours consists of accounting courses.
A quarter hour is equal to 66/100ths of a semester hour.
An accounting course is one that contains in the course prefix or title the word "accounting" or a substantially equivalent word.
Business-related subjects means courses that contain in the course prefix or title an indication that the course subject matter is one of the following: business, finance, marketing, management, economics, computers, statistics, or accounting.
A transcript from a post-secondary educational institution located outside the United States shall be certified by a credentialing agency that is a member of the National Association of Credential Evaluation Services, Inc.
Click here for a list of those agencies - Foreign Credentials
Subjects Areas/Length of Exam
The subject areas and times allotted per subject are:
- Auditing and Attestation (AUD) â€“ 4.5 hours
- Financial Accounting and Reporting (FAR) - 4.0 hours
- Regulation (REG) - 3.0 hours
- Business Environment and Concepts (BEC) - 2.5 hours
Candidates may take one or more sections of the exam during a "testing window". However, a candidate is only allowed to take each section once during a "testing window". A "testing window" is a three-month period of time during which the candidate is able to take the exam. There are four "testing windows" each year. The exam is not given during the last month of each window (dark) to allow for maintenance on the system. Testing is available Monday-Saturday.
The testing windows are as follows:
- January 1 - February 28 (March dark)
- April 1 - May 31 (June dark)
- July 1 - August 31 (September dark)
- October 1 - November 30 (December dark)
A score of 75 on each section is required to pass the exam. No minimum score is required on failed sections to retain a passing score.
Each passing score received on a section is valid for 18 months from the end of the month in which the section was taken. In order to pass the entire exam, all sections must be passed within an 18-month period.
The AICPA electronically sends exam grades to NASBA where they are then entered into the nationwide candidate database. NASBA then forwards the scores to the Board. Upon receipt, the Board distributes the scores to candidates.
Based upon previous experience, grades are released in groups by the AICPA beginning at the middle of the second month of a testing window. Unfortunately, it may take until the end of the dark month following a testing window until all grades are received by the Board. This process has resulted in some candidates not receiving some or all of their scores until near the beginning of the next testing window. This delay has lead to the Board sometimes being unable to process reexamination applications for failed sections until the first month of the next testing window.
Candidates are urged to be patient and understand that the Board staff is working diligently to insure that your application is processed as timely as possible.
Fees to be paid to the Kentucky Board:
- $30 - Initial Application Fee (To be paid by the candidate submitting an initial application. This is a one-time fee and will cover the cost of processing the application)
- $30 - Per Section Fee (To be paid for each section each time the candidate sits for the exam)
The current fees to be paid to NASBA for each exam sitting are listed below. These fees include the AICPA, NASBA and Prometric charges.
- $209.33 - Auditing and Attestation (AUD)
- $197.40 - Financial Accounting and Reporting (FAR)
- $173.55 - Regulation (REG)
- $161.63 - Business Environment and Concepts (BEC)
Americans with Disabilities
Americans with Disabilities Act (ADA)
The Kentucky State Board of Accountancy complies with the Americans with Disabilities Act of 1990. To ensure equal opportunity for all qualified persons, the Board will make reasonable modifications in the administration of the exam for candidates establishing the need for accommodation due to a disability that limits one or more of his or her major life activities. If a candidate believes he or she has a specific disability, which would require accommodation under the ADA, the candidate must provide the Board with a letter indicating the types of disability and modifications requested. The candidate must also submit documentation from an appropriately licensed health care professional that includes a diagnosis of the disability, along with a specific recommendation and justification for the requested modifications. The Board is not responsible for any costs necessary to obtain the required diagnosis and recommendation, but will be responsible for reasonable costs associated with necessary and reasonable modifications.