Kentucky CPA CPE Requirements: Complete Guide

Kentucky CPAs renewing an active license must complete continuing professional education (CPE), also referred to as continuing education (CE), that meets the requirements of the Kentucky State Board of Accountancy. Continuing education is a required component of Kentucky CPA license renewal.

Kentucky uses a two-year reporting period with different total CPE hour requirements depending on the licensee’s professional activity. Additional subject-matter requirements may apply for CPAs performing attest or compilation services.

This page provides general educational information to help CPAs understand how Kentucky determines CPA CPE requirements for license renewal, including reporting periods, subject-matter requirements, ethics requirements, and documentation expectations.

Kentucky CPA CPE Requirements at a Glance

License Renewal Date & CPE Reporting Period

Kentucky CPA licenses are renewed on a two-year cycle established by the Kentucky Board of Accountancy.

CPE must be completed during the two-year reporting period immediately preceding license renewal. All required hours must be completed before submitting the renewal application.

Licensees should confirm their individual renewal schedule and reporting cycle through Kentucky Board renewal notices or official guidance.

Kentucky CPA Continuing Education Requirements for License Renewal

To maintain an active Kentucky CPA license, licensees must complete either:

• 80 hours of CPE every two years if working 3,000 hours or more in a Kentucky-licensed public accounting firm, or
• 60 hours of CPE every two years if not meeting that employment threshold.

These requirements are designed to ensure Certified Public Accountants maintain professional competence while reflecting differences in professional practice environments.

In addition to total hour requirements, Kentucky imposes specific ethics, technical subject, and accounting and auditing requirements depending on professional activities.

Total CPE Hours Required

Kentucky recognizes two different total CPE thresholds depending on the licensee’s employment activity.

80-Hour Requirement

CPAs who work 3,000 hours or more during the reporting period in a Kentucky-licensed public accounting firm must complete:

• 80 total CPE hours every two years

60-Hour Requirement

CPAs who do not meet this employment threshold must complete:

• 60 total CPE hours every two years

Both categories must meet subject-matter requirements described below.

Kentucky Ethics Requirement

Kentucky requires 2 hours of ethics continuing education during each two-year reporting period.

Ethics courses typically cover topics such as professional ethics:

• professional standards and codes of conduct
• ethical decision-making in accounting practice
• regulatory responsibilities of CPAs
• ethical challenges in financial reporting and auditing

Ethics hours count toward the total CPE requirement for the reporting period.

Technical Subject Requirement

Kentucky requires a portion of continuing professional education to be completed in technical subject areas that support professional competence.

Licensees completing 80 total CPE hours must complete:

• at least 40 hours in technical subjects

Licensees completing 60 total CPE hours must complete:

• at least 30 hours in technical subjects

Technical subjects typically include:

• accounting
• auditing
• taxation
• business law
• finance
• information technology related to accounting
• management advisory services
• statistics
• securities or specialized industry topics

These subject areas help ensure CPAs maintain technical expertise in professional accounting practice.

Accounting & Auditing Requirement (If Performing Attest Services)

Kentucky imposes additional CPE requirements for CPAs who perform attest or assurance-related services.

Licensees who perform:

• attest engagements
• compilation engagements
• preparation engagements for financial statements

must complete 8 hours of accounting or auditing continuing education each year.

This requirement helps ensure professionals performing assurance services remain current with applicable professional standards.

Personal Development Subject Limit

Kentucky limits the amount of personal development coursework that may count toward CPA continuing education requirements.

Examples of personal development subjects include:

• leadership
• communication
• time management
• team-building and professional development topics

The Board permits:

• up to 8 hours of personal development coursework for licensees completing 80 hours of CPE, or
• up to 12 hours for licensees completing 60 hours of CPE.

These limits help ensure that most continuing education hours focus on technical professional competence.

Carryover

Kentucky does not permit excess CPE hours to be carried forward into the next reporting period.

All continuing education hours must be completed within the designated two-year reporting cycle.

Reporting & Documentation

Kentucky licensees must certify completion of required continuing education when renewing their CPA license.

The Kentucky Board of Accountancy may conduct audits of reported CPE. Licensees should maintain documentation of completed continuing education in case verification is required.

Typical documentation includes:

• certificates of completion
• course provider information
• course titles and subject areas
• dates and credit hours earned

Licensees should retain documentation for several years following the reporting period to comply with potential audit requests.

First Reporting Period / Newly Licensed CPAs

Newly licensed CPAs may have prorated continuing education requirements depending on the timing of their initial license issuance relative to the reporting cycle.

New licensees should review guidance issued by the Kentucky Board of Accountancy to determine their specific CPE requirement during the first renewal period.

Nonresident CPAs

CPAs whose principal place of business is located outside Kentucky may satisfy Kentucky CPE requirements by meeting the continuing education requirements of the state in which their principal place of business is located, provided those requirements are substantially equivalent.

Licensees should review Kentucky Board guidance regarding reciprocity and compliance determinations.

Kentucky CPA CPE Courses: What to Know

Kentucky allows CPAs to complete continuing education through programs that contribute directly to professional competence.

Licensees are responsible for ensuring courses:

• meet Kentucky subject-matter requirements
• fall within applicable technical and personal development limits
• are properly documented for reporting purposes

The Kentucky Board of Accountancy does not require continuing education providers to be registered with NASBA for CPE to qualify toward license renewal, provided the course meets applicable standards.

Audio-Based Self-Study and LumiQ

LumiQ provides CPE credits in an audio-based QAS Self-Study format designed to support CPAs through accessible, on-demand learning.

While often described as a “CPE podcast,” LumiQ episodes are structured educational programs intended to qualify within Kentucky’s self-study framework when completed and reported in accordance with Board requirements.

CPAs remain responsible for:

• determining which CPE requirements apply to their professional activities
• ensuring completed courses meet Kentucky subject-matter requirements
• maintaining documentation of completed continuing education

LumiQ does not determine a licensee’s individual CPA CPE requirements and does not provide regulatory or compliance advice.

Kentucky Board of Accountancy License Renewal

The Kentucky Board of Accountancy is the sole authority on CPA license renewal and CPE compliance in Kentucky. Renewal requires certification of completed continuing professional education, and the Board retains final authority regarding acceptance of individual courses and compliance determinations.