All Kentucky CPAs must renew their license biennially on or before August 1. Persons with odd-numbered licenses renew their license in odd-numbered years. Persons with even-numbered licenses renew their license in even-numbered years.
- If you worked 3,000 hours or more in a public accounting firm during the reporting period you are required to report completion of 80 hours of CPE by the 12/31 prior to expiration.
- If you worked less than 3,000 hours in a public accounting firm during the reporting period or were employed in industry, education or government during the reporting period you are required to report 60 hours of CPE by the 12/31 prior to expiration.
Beginning January 1, 2021:
- 50% of the required CPE shall be in technical standards courses.
- Licensees who prepare audits, reviews, compilations, or the preparation of financial statements shall complete 8 hours in the subject matter area of auditing or accounting each calendar year for a total of 16 hours per reporting period.
- Licensees required to obtain 80 hours of CPE may include up to 8 hours of personal development courses, and licensees required to obtain 60 hours of CPE may include up to 12 hours of personal development
- Kentucky licensees must complete 2 hours of ethics CPE each renewal period. The two-hour ethics requirement can be met by taking our Kentucky Ethics course or by taking any of our hour-appropriate general ethics courses. Follow the ethics link on our homepage to access these courses.
All required CPE can be acquired through self-study.
Yes. Kentucky does not pre-approve continuing education programs or sponsors and they do not have sponsorship agreements. They will however accept courses from members of the National Association of State Boards of Accountancy (NASBA) Registry and QAS sponsor approval programs. As members of both programs, our courses are accepted for credit in Kentucky.
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.
Kentucky State Board of Accountancy
332 W. Broadway, Suite 310
Louisville, KY 40202
Phone: (502) 595-3037
Fax: (502) 595-4500