Kentucky

Date of Last Revision:    1/7/2022

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.

Credit Limitations

• 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%.

Credit Calculation

• Instruction: Instructors are allowed one hour for each contact hour and up to two times the actual class time for preparation.

• Partial Credit: To be granted CPE credit, a course must be at least one (1) CPE hour in length. Credit shall be awarded for a course less than fifty (50) minutes in length if it is part of a CPE program where at least one (1) fifty (50) minute credit is also being offered.

Subject Area Limitations

The following subject areas are not accepted for CPE credit: Behavioral Ethics, Personnel/HR, Personal Development, Production, and Social Environment of Business.

Other State Policies

• 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.