Reporting Period
In order to renew the license to practice, all CPAs are required to complete continuing professional education (CPE) during their reporting period which is always the two calendar years prior to the renewal year.
CPAs with even-numbered licenses renew in July of 2026
Reporting period - CPE must be taken between January 1, 2024 - December 31, 2025
CPAs with odd-numbered licenses renew in July of 2027
Reporting period - CPE must be taken between January 1, 2025 - December 31, 2026
If the licensee fails to complete the required CPE during their reporting period, and they plan to renew their license, they should contact the board prior to the renewal period.
Requirement Overview
50% of all CPE hours required of 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. Business communications and marketing courses are also eligible for CPE however they cannot be used to meet the technical standards requirement.
All CPAs, excluding partials, must complete 2 hours of ethics within their reporting period and are included in the total amount of CPE hours required for the CPA. Ethics CPE courses do not have to be specific to Kentucky or deal with a particular category of ethics, such as regulatory or behavioral. We accept ethics courses provided by other states.
All CPAs in public accounting firms licensed with the board, 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, These 16 hours are included in the total amount of CPE hours required for the CPA.
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. Personal development courses are not eligible for CPAs requiring partial (less that 60) hours of CPE.
Public Accounting CPE A licensee who worked 3,000 hours or more in a public accounting firm licensed with the board, during the two (2) calendar years prior to the renewal date of his or her license, shall complete a total of eighty (80) CPE hours as outlined in the Requirement Overview. The additional accounting or auditing hours are only for those that perform audits, reviews, compilations or preparation of financial statement engagements subject to SSARS.
A licensee who worked less than 3,000 hours or more in a public accounting firm licensed with the board, during the two (2) calendar years prior to the renewal date of his or her license, shall complete a total of sixty (60) CPE hours as outlined in the Requirement Overview. The additional accounting or auditing hours must be included in the 60 hours only if the licensee performs audits, reviews, compilations or preparation of financial statement engagements subject to SSARS.
A licensee who worked in a professional accounting entity not requiring licensure by the Board, during the two (2) calendar years prior to the renewal date of his or her license, shall complete a total of sixty (60) CPE hours as outlined in the Requirement Overview.
Industry, Government, Education and Unemployed CPE A licensee who worked in a position in industry, government, education or did not work during the two (2) calendar years prior to the renewal date of his or her license, shall complete a total of sixty (60) CPE hours as outlined in the Requirement Overview.
Partial CPE
A licensee who held a license for less than a full two (2) calendar year period shall obtain two (2) CPE hours for each full month a license was held not to exceed the total number of required hours for the reporting period. The two (2) hours in professional ethics shall not be required to be part of the CPE hours completed in this time period. Personal development courses are not eligible when reporting partial CPE.
Licensed and Working in Another State If you did not operate or work in an office in this state during your reporting period, as you are licensed in another state and your principal place of business is located in another state, you may satisfy the CPE requirements in Kentucky by indicating that you are meeting the CPE requirements for renewal of your CPA license in the state in which your principal place of business is located. If the state in which your principal office is located has no CPE requirement for renewal, you must comply with all CPE requirements for renewal of the license in this state as outlined in the Requirement Overview.
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Acceptable Courses and Documents
The responsibility for substantiating that a particular course is acceptable and meets the requirements of the administrative regulation for CPE shall be the obligation of the licensee.
Be sure courses offer a completion certificate that includes the required criteria.
Theoverriding consideration in determining whether a specific course qualifies as acceptable continuing professional education shall be whether it is a formal program of learning which contributes directly to the professional competence of an individual licensed to practice as a certified public accountant in this state. The following fields of study shall be considered acceptable if the courses satisfy all of the criteria established for the course provider:
1. Accounting 2. Auditing 3. Taxation 4. Business Management Services 5. Information Technology 6. Business Communications 7. Statistics 8. Professional Ethics
9. Economics 10. Finance 11. Business Law 12. Securities 13. Marketing 14. Specialized Areas of Industry 15. Personal Development (See Requirement Overview)
Prior approval of courses and/or providers is not required for the program to qualify for CPE credit. Programs qualify for CPE only if the following criteria is met by the course provider:
Records shall be kept by the sponsor for a period of 5 years
An outline of the program is prepared in advance and preserved
- The program is at least one (1) CPE hour in length (50 minutes) excluding meals and breaks. Credit shall be awarded for a course less than fifty (50) minutes in length if it is part of a continuing professional education program where at least one (1) fifty (50) minute course is also being offered.
The program is conducted by a qualified instructor. A qualified instructor is one whose background training, education or experience makes it appropriate for them to lead a discussion on the subject matter of the particular course.
A record of registration or attendance is maintained by the sponsor
The course topic is an acceptable field of study
A course completion document is provided to each attendee which must contain the following [no handwritten information]:
Name of the licensee
Title of course
Field of study (ex. tax, ethics, accounting)
Dates attended
Number of CPE hours awarded
Program sponsor and signature
Only those providers that adhere to all of the guidelines above should be considered as a CPA CPE source.
Other CPE Sources
CPE credits can also be obtained through the following avenues if completed during the reporting period, however, there are specific requirements and are limited in the number of eligible credits per reporting period. Please review 01 KAR 1:100 for details:
Taking university or college courses
Service as lecturer, discussion leader, or speaker
Published articles and books
Certifications and licenses (nationally organized business organization or a federal governmental entity only)
Ineligible Courses
Programs that deal with the following subject areas
shall not be considered acceptable continuing education:
1. Self-realization 2. Spirituality 3. Personal health or fitness 4. Sports and recreation 5. Foreign languages or cultures 6. Any other subjects that do not contribute directly to the professional competence of the licensee.
Waivers from Continuing Professional Educations
In some instances, CPAs may not be required to report CPE to renew their license. CPAs who meet certain criteria, outlined below, may request a reduction or waiver from the CPE requirements. While the Board understands that some situations are unpredictable, licensees are encouraged to submit the waiver request as soon as possible. If you think you qualify for a CPE waiver, download the Initial Request for CPE Waiver (2024) and submit it to the Board, along with supporting documentation (if applicable) at least 7 working days prior to any monthly Board meeting. You must request the waiver prior to the expiration of your license. Include a renewal check only if applying for the waiver during the renewal period.
CPE Retirement Waiver
A licensee is not considered “retired" unless a formal request is submitted. Once approved, the licensee can use the CPA title however will be considered completely retired from public practice and will not be required to complete CPE courses. The licensee will still be on the website but the status will read “WAIVER – is not currently reporting CPE or performing professional accounting services".
A licensee may request a CPE Retirement Waiver at any time if they meet the following criteria:
· They are 55 years of age or older; and
· Completely retired from practice
To be considered completely retired from practice the licensee shall not perform compensated accounting services in the practice of public accounting (which includes the
preparation of tax returns), education, government or industry, except for the management of personal assets or investments.
There is a limited exception to the foregoing prohibition of accounting services which permits uncompensated services on a volunteer basis for:
(a) Tax preparation
(b) Participation in a government-sponsored business-mentoring program
(c) Service on the board of directors for a nonprofit or governmental organization
(d) service on a government-appointed advisory body.
The licensee has a professional duty to ensure that they possess the professional competencies necessary to offer the aforementioned limited uncompensated services, to the extent they are provided.
There are instances when changing the license status is not permitted. While this is not an all-inclusive list, the following are some examples:
· A disciplinary action is pending before the Board;
· Failure to properly comply with the CPE audit; and
· Failure to properly comply with peer review requirements
Medical Waiver
A licensee may request a Medical Waiver if they meet the following criteria:
· Establish they are temporarily physically or psychologically unable to complete the continuing education requirements by submitting a written statement from:
(a) A licensed physician or other appropriate licensed health care provider that substantiates the physical or psychological claim of the licensee; and
(b) That describes the licensee's working status during the time the licensee was unable to complete the continuing education, the licensee's current working status, and if the licensee plans to return to work.
Personal Hardship Waiver
A licensee may request a Personal Hardship Waiver if they meet the following criteria:
· Has encountered a temporary extreme hardship, which was so severe that it was extremely difficult or impossible to meet the continuing professional education
requirements.
The licensee shall describe in detail the facts associated with the extreme hardship and provide documentation to substantiate the extreme hardship.
If the circumstances which form the basis of the waiver change, the licensee shall notify the board within thirty (30) days from the date of the change and resume compliance with the continuing professional education requirements from the date of the change.
Maintaining Records
Licensees are responsible for insuring that completion documents are obtained, meet the guidelines as outlined above and are kept for a period of five (5) years. The Board conducts an audit for each renewal year. If selected for the audit the licensee must send completion documents to the Board office verifying their CPE was completed during their reporting period. If completion documents cannot be provided to the Board upon request, those CPE hours will not be accepted.
NASBA offers a CPE tracking service to manage your CPE records. It is a free service for licensed CPAs and enrollment is strictly voluntary. The Kentucky State Board of Accountancy does not require that you use this service. For details visit cpeauditservice.nasba.org.