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Kentucky CPA CPE Requirements

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Kentucky CPA CPE Requirements

NASBA CPE Sponsor ID:109414

Kentucky's Acceptance: WebCE® courses meet the NASBA/AICPA and therefore are accepted by the Kentucky Board of Public Accountancy.

What are the CPA CPE requirements for Kentucky?

If CPA worked 3,000 hours or more in a public accounting firm: 80 hours of CPE are required in the 2 calendar years prior to renewal
All other CPAs: 60 hours of CPE are required in the 2 calendar years prior to renewal

Are there any subject area requirements for Kentucky CPA CPE?

CPA Ethics: 2 hours of ethics CPE
Technical Courses: Minimum of 50%; 40 hours if 80 hours are required or 30 hours of the 60 hours
Accounting and Auditing: Minimum 16 hours, 8 hours per calendar years, in the subject matter area of auditing or accounting for licensees who work in public accounting preparing audits, reviews, compilations, or the preparation of financial statements.

Can CPA CPE courses be repeated?

Courses cannot be taken for credit more than once in a 2-year reporting period.

When does CPA CPE have to be completed?

CPE is calculated based on a 2 calendar year cycle. It is due12/31 biennially based on license number.
Even License Number, renew in even years and must compete their CPE by 12/31/Odd Years; Odd License Number 12/31/Even Years.
For those renewing their CPA licenses in 2024, all CPE hours must be completed between January 1, 2022 and December 31, 2023.
For those renewing their CPA licenses in 2025, all CPE hours must be completed between January 1, 2023 and December 31, 2024.

Are there any CPA CPE credit type limits?

  • Personal Development: Licensees required to obtain 80 hours of CPE may include up to 8 hours of personal development courses toward the required hours. Licensees required to obtain 60 hours of CPE may include up to 12 hours of personal development courses in the required hours.
  • Instruction: Maximum 60% of total hours required
  • Published Materials: Maximum 25% of total hours required

Can CPA CPE course hours carry over to the next renewal cycle?

Excess hours earned in a CPE cycle may not be carried forward to a subsequent CPE cycle.

What is the Kentucky CPA license renewal process?

Online Renewal notices are mailed by the state in late June to the mailing address on file at the State Board Office. Renewals must be completed on or before 9/1 of a renewal year. Licensees are responsible for providing correct information on the CPE hours they completed when they renew their licenses. The Board audits the renewals annually for accuracy and compliance with the CPE regulation.

Online Renewal

What are the WebCE Kentucky CPE course requirements?

  • WebCE courses are NASBA QAS self-study with non-monitored open-book final exams. Students should read through course material then complete exam.
  • Passing score: 70%
  • If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

What is the access period for WebCE Kentucky CPA CPE courses?

12 months from the original date of purchase.

How often does WebCE report Kentucky CPE course completions?

WebCE does not report CPE course completions to the Kentucky Board of Accountancy.

Does WebCE supply a certificate of completion for Kentucky CPE courses?

Online PDF Certificates of completion are available to print immediately after the final exam is passed. CPAs should maintain written evidence of completion for a period of 5 years following the completion of each reporting activity.

What are the Kentucky CPA CPE requirements for non-residents?

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.

Are there any CPE exemptions?

CPE may be waived or reduced for medical or extreme hardship. This can include:

  • Physically or psychologically unable to complete the CPE requirements documented by a written statement from a licensed physician or other appropriate authority.
  • A severe personal hardship which has made it extremely difficult or impossible to meet the CPE requirement. The hardship must be described in writing. Changing employers or heavy workloads is not considered to be a severe personal hardship.
  • Completely retired from public practice and is 55 years of age or older. Completely retired means not performing accounting services in the practice of public accounting, education, government or industry except for management of personal assets or investments.

A CPE Waiver Request must be submitted along with any other necessary documentation.

Who to contact for additional questions

Kentucky Board of Accountancy

  • Phone: 502-595-3037
  • Fax Number: 502-595-4500
  • Mailing Address: 332 West Broadway, Suite 310, Louisville, KY 40202-2115
  • Website: Kentucky Board of Accountancy

NASBA Registry

This information is based on state laws and regulations and is subject to change. WebCE makes every effort to make sure this information is current and accurate, however, WebCE is not engaged in rendering legal or professional advice and shall not be held responsible for inaccuracies contained herein. We urge you to check with your state's licensing department for complete and current information about its licensing rules and requirements.
Last updated on 5/7/2024