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 License Renewals

Under state law, any odd numbered license not renewed by September 1, 2021 automatically expires, and the holders of the expired license shall be prohibited from practicing public accounting or holding themselves out as certified public accountants. To reinstitute an expired license, an individual must complete the "reinstatement" requirements set forth on this site.

Even numbered individual licenses and all firms will renew in July of 2022. 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 2022, this means all CPE hours must be completed beginning January 1, 2020 and ending December 31, 2021. The new regulations are not in effect for the 2022 renewals.

For odd numbered licenses renewing in 2023, 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 below 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.

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.

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