All Kentucky CPAs must complete continuing professional education to maintain an active license. Kentucky operates on a biennial reporting period from Jan. 1 to Dec. 31. Renewal dates are based on license number: Even numbers renew in even years in July, and odd numbers renew in odd years in July.
Biennial CPE requirements
Kentucky CPE requirements vary based on hours worked in public accounting:
- 80 hours if worked 3,000 or more hours in public accounting
- 60 hours if worked fewer than 3,000 hours in public accounting
- 60 hours if employed in industry, education, or government
Technical fields of study requirements
At least 50% of all CPE hours must be earned from technical standards courses:
- 40 hours in technical fields if worked 3,000 or more hours in public accounting
- 30 hours in technical fields if worked fewer than 3,000 hours in public accounting
Ethics requirements
The basic requirements of 80 or 60 hours must include 2 hours of professional ethics.
Attest and compilation services
Licensees who release or authorize release of reports on attest services, compilation services, or financial statement preparation services for Kentucky clients must complete 8 hours per year in attest or compilation services.
Non-acceptable subjects
The following subject areas are not accepted: Self-realization, Spirituality, Personal health or fitness, Sports and Recreation, Foreign languages or cultures, and any other subjects that do not contribute directly to the professional competence of the licensee.
Credit limitations
Instruction
Instruction credits are limited to a maximum of 60% of total hours. Repetitious presentations are not allowed.
Published materials
Published materials credits are limited to a maximum of 25% of total hours.
Personal development
Personal development credits are limited to 8 hours if 80 hours are required and 12 hours if 60 hours are required.
CPE reciprocity
If the principal place of business is in another state, Kentucky CPE requirements may be satisfied by meeting the requirements of that state. If that state has no CPE requirement, Kentucky requirements must be met.
Sponsor requirements
Providers are not required to be NASBA National Registry members or to register with the Kentucky State Board of Accountancy. Kentucky accepts courses from a variety of providers.