Kentucky CPE Requirements
/The Kentucky Board of Accountancy CPE requirements are noted below.
What is the Kentucky License Renewal Deadline?
Related Courses
On August 1 every other year; those with even license numbers renew on even-numbered years, and those with odd license numbers renew on odd-numbered years
What is the Kentucky CPE Reporting Period?
The two-year period from January 1 to December 31 , prior to the license renewal date
What are the Kentucky CPE Requirements?
Complete 80 hours of CPE, if you worked 3,000 hours or more in a public accounting firm during the reporting period.
Complete 60 hours of CPE, if you worked less than 3,000 hours in a public accounting firm during the reporting period.
50% of the CPE hours required of all licensed CPAs must be comprised of “technical standards” courses.
CPAs in public accounting firms who perform attest services or compilation or preparation of financial statement engagements subject to SSARS, must complete 8 hours of CPE in the subject matter of accounting or auditing each year, for a total of 16 hours over the two-year reporting period.
CPAs required to complete 80 hours of CPE per every two-year reporting period may include up to 8 hours of personal development courses toward their requirement, and CPAs required to complete 60 hours of CPE may include up to 12 hours of personal development courses.
What is the Kentucky Ethics Requirement?
At least two hours must be earned in a qualifying ethics course.
Note: The AccountingTools Ethics for Kentucky course fulfills this requirement.
Allowable Kentucky Course Providers
The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses
Kentucky CPE Rule Reference
Rule 325.330