Kentucky CPAs must renew their license every two (2) years via the online renewal system from July 1 through July 31. CPAs with odd-numbered licenses renew their license in odd-numbered years. Those with
even-numbered licenses renew their license in even-numbered years.
Notices for renewals are mailed in late June to the mailing address on file at the State Board Office. It is the responsibility of each licensee to maintain a current mailing address and other contact information with the Board to receive renewal notices, newsletters and other information. Notifying the Kentucky Society of CPAs of an address change does not change the address on file at the State Board office. Pursuant to KRS 325.330(6)(c), failure to receive a renewal notice does not constitute an adequate reason for failing to renew the license prior to August 1st.
The link for renewing will be on the homepage beginning JULY 1.
Online Renewal CPE Requirements
To renew online, 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 2026, this means all CPE hours must be completed beginning January 1, 2024 and ending December 31, 2025. For those renewing in 2027, CPE hours must be completed beginning
January 1, 2025 and ending December 31, 2026. Full CPE Requirements
When renewing online, licensees are responsible for providing the correct statement which describes their employment status and completion of CPE hours for their reporting period. 
RENEWAL CPE QUESTIONS.pdf
The Board randomly audits the renewals annually for accuracy and compliance with the CPE regulations. You are not required to submit CPE documents to the board unless you are audited, but you must retain records for 5 years.
The online renewal fee is $100, plus an administrative fee, for a two-year license. Online renewals must be completed no later than July 31st of a renewal year. Any individual that fails to renew by July 31 can pay $200, plus an administrative fee, to renew online through 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 meet the Reinstatement Requirements.
Reinstatement Renewals
Those CPAs that fail to complete their Continuing Professional Education ("CPE") hours during their reporting period, cannot use the online renewal system. In lieu of the online renewal, the following should be submitted to the board office by August 31st:
- A reinstatement application License Reinstatement Application (2024)
- Check or money order in the amount of $200
- Completed CPE documents for the total amount that was to be competed during the reporting period.
One-half of the total required hours must be in accounting/auditing (A & A credits must say accounting
or auditing in the field of study – taxes do not count as accounting/auditing but can be used for
miscellaneous hours) and 2 credits (must have Ethics as the field of study). If total required hours are less
than 60, personal development courses are not eligible.
- The CPE certificates must be dated within 2 years prior to the date the application is received (ex. If the application is received on July 31, 2026 the courses must be dated from July 31, 2024 – July 31, 2026). This requirement is for Reinstatement Renewals only. Online Renewals must have CPE completed within the reporting period.
Retirement or Voluntary Surrender of License
A licensee is not considered “retired" unless a formal request for a CPE Retirement Waiver is submitted [see Continuing Education].
If you do not wish to retain your CPA license, you may voluntarily surrender it at any time. To surrender the license notify the Board, in writing or via email, that you wish to voluntarily surrender your license. This requires Board action and must be received at least 7 working days prior to the next scheduled Board meeting.
There are instances when a license status cannot be changed. While this is not an all-inclusive list, the following are some examples of where a request for a retirement waiver or voluntary surrender is not allowed:
- 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.