CPE Requirements Kentucky

CPE Requirements Kentucky
License Renewal Date	8/1 Renewal; even license number = even years; odd license number = odd years.
CPE Reporting Period	1/1 to 12/31 biennially; even license number = odd years; odd license number = even years.
General Requirement	80 hours if the CPA worked 3,000 hours or more in a public accounting firm. 60 hours if the CPA worked less than 3,000 hours in a public accounting firm. 60 hours if the CPA is employed in industry, education or government. 40 hours in technical fields of study if the CPA worked 3,000 hours or more in a public accounting firm beginning in 2021-2022 reporting period 30 hours in technical fields of study if the CPA worked less than 3,000 hours in a public accounting firm beginning in 2021-2022 reporting period
Ethics Requirement	The basic requirements of 80 or 60 hours must include 2 hours of professional ethics.
Other Subject Area Requirements	Eight (8) hours in attest or compilation services per year for any licensee who releases or authorizes the release of reports on attest services, compilation services, or financial statement preparation services provided for persons or entities located in Kentucky beginning in 2021-2022 reporting period. Personal Development: 8 hours maximum if 80 hours required; 12 hours maximum if 60 hours required.

The above are general requirements. There may be additional requirements for individuals whose license has lapsed and/or initial first-time applicants, etc.

Because CPE standards are created and maintained jointly by the AICPA, NASBA (the National Association of State Boards of Accountancy), and individual state boards, we recommend checking with your state board to be absolutely sure you are fulfilling all requirements.
The link at the bottom of this page will take you to NASBA where you can select your state to get additional information specific to your individual case.

A direct link to your state board can also be found below.

Additional Requirements

The requirements on this page are general in nature. For a more detailed view and to get the most up to date information, visit:

Kentucky Board of Accountancy
332 West Broadway, Suite 310
Louisville, KY 40202-2115
Phone: 502-595-3037
Fax: 502-595-4500
Email: [email protected]
Board Website
Board Statutes

NASBA
National Registry of CPE Sponsors