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Kentucky CPE Requirements

CPE Information

License Renewal Deadline 8/1 biennially, based on CPA license number CPE Reporting Period 1/1 to 12/31 biennially

  • Even license number = odd years
  • Odd license number = even years

General Requirement
  • 50% of the CPE hours required of all licensed CPAs must be comprised of “technical standards” courses (see below)
  • 80 hours if the CPA worked more than 3000 hours in a public accounting firm
  • 60 hours if the CPA worked less than 3000 hours in a public accounting firm
  • 60 hours if employed in industry, education or government
  • 40 hours in technical fields of study if the CPA worked 3,000 hours or more in a public accounting firm beginning in 2021-2022 reporting period
  • 30 hours in technical fields of study if the CPA worked less than 3,000 hours in a public accounting firm beginning in 2021-2022 reporting period

Ethics Requirement 2 hours each renewal period
Credit Limitations Maximum self-study allowed: 100%

Board Information

Kentucky State Board of Accountancy
312 Whittington Parkway, Suite 200
Louisville, KY 40222
Phone: (502) 595-3037
Fax: (502) 595-4500
Website: www.cpa.ky.gov
Email: cpa@ky.gov
Click here for Board Statutes
Sequoia CPE is a NASBA QAS-approved sponsor and our courses are accepted for CPAs in the state of Kentucky. NASBA QAS Sponsor ID: 121900.


Acceptable Programs of Study: Kentucky CPE requirements state: "overriding consideration in determining whether a specific program qualifies as acceptable continuing 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 CPA..."

Technical Standards course topics: Kentucky CPE requirements state: "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." The NASBA topic categories used by Sequoia CPE sometimes vary from those used by the Board. If you are unsure whether a topic will be accepted, please contact us or your Board to confirm.

PLEASE NOTE: Since state board regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact your state board to answer any questions and confirm or clarify any requirements listed here.