Proposed changes to CPA Exam testing

October 16, 2019

Exam - 201 KAR 1:190. Two changes. The first is to allow for continuous testing. Currently there are four windows with testing taking place in the first two months of each window and into the first week of the third month. The rest of the third month in each window is “dark” meaning no testing is allowed. The AICPA, NASBA, and Prometric are proposing that the windows be eliminated and candidates be allowed to test every month.  The only restriction will be they cannot schedule to retake a section unit they receive a score. The plan is for this to go into effect in July of 2020. 

The other change is that the Board will allow a course(s) taken by an exam candidate at a school that is not accredited by one of the 6 regionally accreditation agencies to receive course credit if a KY college or university granted the course credit when the student enrolls in the university.

Click here to view (Amendment) 201 KAR 1:190. Examination sections, applications, and procedures.


A public hearing on this administrative regulation shall be held on October 21, 2019 at 1 p.m., EST at the office of the Board located at 332 W. Broadway, Suite 310 Louisville, Kentucky 40202.

Individuals interested in being heard at this hearing shall notify this agency in writing by five workdays prior to the hearing, of their intent to attend.

If no notification of intent to attend the hearing is received by that date, the hearing may be canceled. This hearing is open to the public. Any person who wishes to be heard will be given the opportunity to comment on the proposed administrative regulation. A transcript of the public hearing will not be made unless a written request for a transcript is made.

If you do not wish to be heard at the public hearing, you may submit written comments Legislative Research Commission PDF Version Page: 6 on the proposed administrative regulation. Written comments shall be accepted until the end of the day (11:59 p.m.) October 31, 2019.

Send written notification of intent to be heard at the public hearing or written comments on the proposed administrative regulation to the contact person.

CONTACT PERSON: Richard C. Carroll, Executive Director, Kentucky State Board of Accountancy, 332 W. Broadway, Suite 310, Louisville, Kentucky 40202, phone (502) 595-3037, fax (502) 595-4281, email

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