Kentucky

License Renewal Deadline:

8/1 Renewal; even license number = even years; odd license number = odd years.

CPE Reporting Period:

1/1 to 12/31 biennially; even license number = odd years; odd license number = even years.

Total CPE Hours Required:

30 – 80 hours*

Ethics Requirements:

The basic requirements of 80 or 60 hours must include 2 hours of professional ethics.

Credit Limitations:

• Instruction: The maximum credit for instructors is 60% of total hours. Repetitious presentations of the same material is not allowed for credit.
• Published Materials: The maximum credit for Published articles/books it is 25%.

Other Subject Area Requirements:

Attest or Compilation Services: Eight (8) hours in attest or compilation services per year are required for any licensee who releases or authorizes the release of reports on attest services, compilation services, or financial statement preparation services provided for persons or entities located in Kentucky. This requirement begins in the 2021-2022 reporting period.

Personal Development: A maximum of 8 hours is allowed if 80 hours are required; a maximum of 12 hours is allowed if 60 hours are required.

Non-Accepted Subject Areas: The following subject areas are not accepted for CPE credit: Behavioral Ethics, Personnel/HR, Personal Development, Production, and Social Environment of Business.

Other State Policies:

• Providers are not required to be members of NASBA nor do they have to register with the Kentucky State Board of Accountancy.
• If 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 requirements 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.