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 (includes 40 hours in technical subjects).
Complete 60 hours of CPE, if you worked less than 3,000 hours in a public accounting firm during the reporting period (includes 30 hours in technical subjects).
Complete 60 hours of CPE, if you were employed in industry, education or government during the reporting period.
The following areas are not considered to be acceptable areas for CPE: Personal growth or development, self-realization, spirituality, personal health or fitness, sports and recreation, and foreign languages or cultures.
Up to 25% of the CPE requirement can come from the preparation of published articles and books.
The credit for service as a lecturer is capped at 60% of the total CPE requirement; no additional credit is allowed for repeating a lecture.
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.
What Areas of Study are Allowed for Kentucky CPAs?
The Board considers the following fields of study to be acceptable: Accounting and finance, auditing, taxation, business management services, information technology, business communications, statistics, ethics, economics, business law, securities, marketing, and specialized areas of industry that contribute directly to the professional competence of a licensee.
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
Kentucky Board of Accountancy Address
332 West Broadway, Suite 310
Louisville, KY 40202
Phone: 502-595-3037
cpa.ky.gov