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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.

Kentucky State Board of Accountancy
332 West Broadway Suite 310
Louisville KY 40202
(502) 595-3037 Fax: (502) 595-4500
cpa@ky.gov

Individual and Firm License Renewals 

Under state law, any even numbered license, and all firm licenses, not renewed by September 1, 2022 automatically expire, and the holders of the expired licenses shall be prohibited from practicing public accounting or holding themselves out as certified public accountants or firms. To reinstitute an expired license, an individual must complete the "reinstatement" requirements set forth on this site. Firms that have failed to timely renew must contact the state board office to seek reinstatement. 

REINSTATEMENT REQUIREMENTS

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Odd numbered individual licenses will renew in July of 2023. Continuing Professional Education ("CPE") hours must be completed in the two calendar years prior to the year a license is to be renewed. These two calendar years are referred to as the "reporting period." For those renewing their CPA licenses in 2023, this means all CPE hours must be completed beginning January 1, 2021 and ending December 31, 2022. New CPE regulations will be in effect beginning with the 2023 renewal so please review the 201 KAR 1:100 regulations to complete the total required CPE for your employment status.

For even numbered licenses renewing in 2024, all CPE hours must be completed beginning January 1, 2022 and ending December 31, 2023. New CPE regulations will be in effect for the 2024 renewal so please review the
201 KAR 1:100 regulations to complete the total required CPE for your employment status.

Proposed Amendment to CPA Exam Procedures

The Kentucky State Board of Accountancy (“Board") recently filed, with the Kentucky Legislative Research Commission, (“LRC"), a proposed amendment to “201 KAR 1:190. Examination sections, applications, and procedures."  In light of changes coming to the Uniform CPA Examination (“Exam") in January 2024, this amendment addresses the running of the time frame in which the four sections of the Exam must be successfully passed by CPA candidates.  Once a candidate has successfully passed one section of the Exam, all jurisdictions provide candidates with a rolling eighteen (18) month period in which to successfully pass the remaining three sections.  In Kentucky, the beginning of this time period is currently linked to the date the first passed Exam section was taken by the candidate, rather than the later date the passing score on that section was released.  In an effort to prevent candidates from being unduly harmed by score delays and a decrease in testing availability that will accompany the administration of the revised Exam in 2024, this amendment will push back the start of the eighteen (18) month credit period to the date the first passing score is released to the candidate.  Accordingly, the proposed amendment is intended to mitigate and lessen the burden imposed upon Kentucky CPA candidates by delays in score releases, and decreases in testing availability, which will likely occur during the administration of the new Exam.

The full text of the proposed amendment is attached here.  
2023 KSBOA Amendment to 201 KAR 1.190 (Filed with LRC).pdf 

Should any individuals desire to be heard, a public hearing on this administrative regulation shall be held on March 23, 2023 at 1:00 p.m., EST at the office of the Board located at 332 W. Broadway, Suite 310 Louisville, Kentucky 40202. Such individuals shall notify this agency in writing, no later than five workdays prior to the hearing, of their intent to attend. If you do not wish to be heard at the public hearing, you may submit written comments on the proposed administrative regulation until the end of the day (11:59 p.m.) March 31, 2023. Please send written notification of intent to be heard at the public hearing, or written comments on the proposed administrative regulation, to:  Joseph P. Donohue, Executive Director, Kentucky State Board of Accountancy, 332 W. Broadway, Suite 310, Louisville, Kentucky 40202, phone (502) 595-3037, fax (502) 595-4281, email mailto: joep.donohue@ky.gov


Reminder of January 1, 2021 Changes to CPE Requirements
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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.
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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.

FAQS ON RECENT CHANGES TO KY CPE REQUIREMENTS​​​​​​​​​​​​​​​​​​​​

 
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.​
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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: Exam sections taken July 1 – December 31, 2022

If the AICPA receives your exam data file by*:Your target score release date is:
July 23August 9
August 15August 23
September 7September 15
September 30October 11
October 23November 8
November 15November 23
December 8December 16
December 31January 10

CPA Exam Score Release: Exam sections taken January 1 – June 30, 2023

If the AICPA receives your exam data file by*:Your target score release date is:
January 23February 7
February 14February 22
March 9March 17
March 31April 11
April 23May 9
May 16May 24
June 8June 16
June 30July 11

​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).
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CPA Exam News ​ 

To see a breakdown on the exam fees, click on the following​ link: Exam Candidate Requirements  ​
 
To reprint your payment coupon or NTS, click on the following link to your NASBA CPA Candidate account (NASBA SSO): NASBA CPA Candidate Account.​​​​​​​​​​​​​​​​​​​​
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