Kentucky CPA CPE Requirements

How many CPE hours do Kentucky CPAs need?

Kentucky CPAs must complete 80 hours every two years.

CPAs who worked fewer than 3,000 hours in a public accounting firm during the period need 60 hours instead of 80.

Reporting period: 1/1 to 12/31 biennially; even license number = odd years; odd license number = even years.

NASBA Registry wording: 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.

What is the Kentucky ethics CPE requirement?

Kentucky requires 2 hours of ethics every two years. A general ethics course qualifies.

NASBA Registry wording: The basic requirements of 80 or 60 hours must include 2 hours of professional ethics.

Does Kentucky limit self-study CPE?

Kentucky places no limit on self-study CPE, so all 80 hours may be earned through self-study courses.

When is Kentucky CPE due?

The reporting period ends on December 31, every 2 years.

License renewal: August 1 (even/odd by license number).

There is no grace period.

Can Kentucky CPAs carry over extra CPE hours?

Excess hours do not carry over to the next reporting period.

Does Kentucky require hours in particular subjects?

Subject-area requirements: 80-hour total applies only at at least 3,000 hours in a public firm; 60 hours otherwise. 40 hours technical (30 on the 60-hour track); 8 hours/year attest or compilation if releasing reports.

NASBA Registry wording: 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.

Are there other Kentucky CPE limits?

• Instruction: The maximum credit for instructors is 60% of total hours. Repetitious presentations of the same material is not allowed for credit.
• Published Materials: The maximum credit for Published articles/books it is 25%.

What other Kentucky CPE policies apply?

• Providers are not required to be members of the National Registry nor do they have to register with the Kentucky State Board of Accountancy.
• If your principal place of business is located in another state, you may satisfy the CPE requirements in Kentucky by indicating that you are meeting the requirements in the state in which your principal place of business is located. If the state in which your principal office is located has no CPE requirement for renewal, you must comply with all CPE requirements for renewal of the license in this state.