Kentucky CPA CPE Requirements (2026): 80 Hours Every 2 Years
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Requirements Overview
Kentucky's CPE requirement varies by practice setting. CPAs working 3,000 or more hours in public accounting during the reporting period must complete 80 hours, while all other licensed CPAs (industry, government, education, unemployed) need 60 hours. Both tiers require at least 50% in technical subjects and 2 hours of ethics per biennial cycle.
Attest CPAs — those performing attest services, compilations, or financial statement preparation under SSARS — face an additional mandate of 8 hours in accounting and auditing each calendar year (16 total per cycle). Personal development is capped at 8 hours for the 80-hour requirement and 12 hours for the 60-hour tier. Renewal occurs online between July 1 and August 1 every two years.
Kentucky does not require prior approval of CPE providers. Courses qualify if providers meet criteria including maintaining records for 5 years, preparing course outlines, using qualified instructors, and issuing completion certificates. New licensees earn 2 hours per full calendar month they held the license, prorated up to the full requirement. No carry-over of excess hours is allowed between reporting periods.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Technical Standards | 40 | Every renewal | Minimum 50% of all CPE (40 of 80 or 30 of 60) must be in technical subjects: accounting, auditing, business law, economics, finance, IT, management services, professional ethics, statistics, securities, tax, or specialized industry areas. |
| Ethics | 2 | Every renewal | All CPAs (excluding partial licenses) must complete 2 hours of ethics within their reporting period. Included in total hours. |
| Accounting and Auditing (Attest CPAs) | 16 | Every renewal | Public accounting licensees performing attest services, compilations, or financial statement preparation under SSARS must complete 8 hours of accounting/auditing each year (16 total per reporting period). These count toward total requirements. |
Renewal Pathways
Exemptions
- Retirement Waiver — CPAs age 55 or older who are completely retired from practice may request a waiver. Limited uncompensated volunteer work is allowed: tax preparation, government mentoring, nonprofit board service, government advisory bodies.Must be age 55 or olderMust be completely retired from practiceOnly uncompensated volunteer work permitted
- Medical Waiver — Available with written documentation from a licensed healthcare provider substantiating temporary inability to complete CPE.Must provide healthcare provider documentationTemporary basis only
- Personal Hardship Waiver — Available with documentation of extreme, temporary hardship preventing CPE completion.Must document extreme hardshipTemporary basis only
How You Can Complete Your CE
Kentucky CPE Rules & Limits
Details specific to Kentucky that generic CE guides tend to miss:
- Carry-over — No carry-over provision is documented in Kentucky Board rules. CPE hours must be completed within the two-calendar-year reporting period prior to the renewal year.
- Renewal is online between July 1 and August 1 every two years.
- Even-numbered licenses renew in even years; odd-numbered in odd years.
- Attest CPAs must complete 8 hours accounting/auditing EACH calendar year (not just total over cycle).
- Personal development cap: 8 hours for 80-hour requirement, 12 hours for 60-hour requirement.
- Ineligible topics: self-realization, spirituality, personal health/fitness, sports/recreation, foreign languages/cultures.
- CPE documentation must be retained for 5 years.
- Board conducts annual renewal audits; unsubstantiated hours are rejected.
- If unable to complete CPE before renewal, contact the Board prior to the renewal period.
Provider Requirements
No prior approval required. Courses qualify if providers meet criteria: maintain records 5 years, prepare outline in advance, minimum 1 hour (50 minutes), qualified instructor, attendance records, topic from 15 acceptable fields, and provide completion certificate. NASBA offers optional free CPE tracking service (not required by Kentucky Board).
Tips for Kentucky CPAs
- Determine your tier first: 80 hours for 3,000+ public accounting hours, 60 hours for everyone else — the wrong assumption could leave you short.
- Attest CPAs must complete 8 hours of accounting/auditing each year, not just 16 total — splitting unevenly will not satisfy the annual mandate.
- Personal development has a low cap (8 or 12 hours depending on tier), so focus your course selection on technical subjects.
- Renewal is July 1 to August 1 every two years — even/odd license numbers renew in matching years.
Sources
- Cross-checked against the official published rules of the Kentucky Board of Accountancy
- Each stated figure recorded with its exact source excerpt
- 1 source cited — 1 primary (official board)
CPA Requirements in Nearby States
Other Professions in Kentucky
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