CPA

Welcome

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.

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.

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 as outlined on our website (cpa.ky.gov) 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 as outlined on our website (cpa.ky.gov) to complete the total required CPE for your employment status.

Reinstatement Requirements

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.

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.

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

Score Release: Exam sections taken July 1 – December 31, 2022

If you take your exam on/before:	Your target score release date is:
July 23	August 9
August 15	August 23
September 7	September 15
October 1	October 11
October 23	November 8
November 15	November 23
December 8	December 16
January 1	January 10