The Board of Accountancy is the state agency responsible for licensing and regulating certified public accountants and certified public accounting firms. The Board is funded solely through fees charged to obtain and renew a license to practice public accounting and to sit for the CPA exam.
The Board office is located at 332 West Broadway Suite 310, Louisville KY 40202. Our phone number is
(502) 595-3037 and our fax number is (502) 595-4500. You can also reach us at our email address
cpa@ky.gov.
2021 Individual License Renewals - Online
Renewal Opens July 1
Renewal reminder letters for odd numbered licenses
will be mailed in June. Please be sure your mailing address is correct in the
online license verification search. If it is not correct, please click
the Update Your Information link in the blue box at the top of this page to
update your information. Do not send an update if your information is
correct in the online search.
Firms do not renew in odd numbered years. Odd numbered individual
licenses will renew online from
July 1, 2021 - August 1, 2021. You will be required to pay the $100
licensing fee, plus a processing fee, via credit card. Please print your
receipt at the end of the renewal session.
Any individual that fails to renew by August 1
can pay $200, plus processing fees, to renew online from August 2 - September
1.
Under state law, any license not renewed by September
1 automatically expires and the holder of the expired license shall be
prohibited from practicing public accounting or holding out as a certified
public accountant. To retain a license an individual must use the reinstatement
process.
Continuing
Professional Education ("CPE") hours must be completed in the two
calendar years prior to the year a license is to be renewed. The two
calendar years are referred to as the "reporting period". For those
renewing their CPA license in 2021 this means all CPE hours must be completed
beginning January 1, 2019 and ending December 31, 2020. Any CPA who fails to
complete the CPE by the December 31 deadline will not be eligible to renew
his or her license online. Instead the CPA will be required to complete the
reinstatement process. Reinstatement applications must be received by September
1 to avoid license expiration.
Reminder of January 1, 2021 Changes to CPE Requirements
Beginning January 1, 2021, 50% of the CPE hours required of all licensed CPAs must be comprised of “technical standards” courses.
- Technical standards courses include those with the subject matters of accounting, auditing, business law, economics, finance, information technology, management services, professional ethics, statistics, securities, tax, or specialized areas of industry that contribute directly to the professional competence of a licensee.
Beginning January 1, 2021, CPAs in public accounting firms who perform (a) attest services, as defined in KRS 325.220; or (b) compilation or preparation of financial statement engagements subject to SSARS, must complete 8 hours of CPE in the subject matter of accounting or auditing each year, for a total of 16 hours over the two-year reporting period.
Beginning January 1, 2021, CPAs required to complete 80 hours of CPE per every two-year reporting period may include up to 8 hours of personal development courses toward their requirement, and CPAs required to complete 60 hours of CPE may include up to 12 hours of personal development courses.
- An acceptable personal development course improves time management, leadership, team building, goal setting and similar soft skills related to working in an office or professional setting. Human resources courses also qualify under personal development hours.
CPAs who renew their licenses in 2023 (with a reporting period of January 1, 2021 to December 31, 2022) will be the first group required to comply with these new CPE provisions.
CPAs renewing in 2022 will not be subject to these changes, but instead will proceed according to the standards in place prior to amendments to the CPE regulation.
Reminder of Essential Elements of Required Course Completion Documents
It continues to be required that each CPA obtain, and retain for 5 years, the appropriate documentation to establish that he or she completed the continuing professional education requirements. Such course completion evidence shall consist of a document prepared by the course sponsor that includes all of the following:
- Name of the licensee
- Course title
- Field of study (ex. tax, ethics, accounting)
- Dates attended
- Number of CPE hours awarded
- Signature of provider or sponsor
Out of State License Renewal Change
As of July 14, 2018, a firm that does not operate an office in this state, holds a license in good standing from the state where their main office is located, and if applicable complies with the peer review requirements [KRS 325.301(10)] of this state is not required to obtain a license to provide public accounting services to a KY based client.
See KRS 325.301(11) for details.
Score Release Update
As of April 1, 2020 Kentucky exam candidate scores will be posted online at the NASBA portal. Candidates
should be able to log into the NASBA portal to receive their grade as well as print their score report. |
CPA Exam Score Release Dates
January 1 - July 30, 2021
If you took a section of the exam during January 1 - June 30, 2021, your target score release dates are as follows:
Revisions to the CPE and Exam Regulations
Please note the revisions to the regulations that govern CPE (201 KAR 1:100) and the CPA Exam (201 KAR 1:190)..
CPA Exam News
To reprint your payment coupon or NTS, click on the following link to your NASBA CPA Candidate account (NASBA SSO):
NASBA CPA Candidate Account.