Kentucky CPA CPE Requirements

License Renewal: August 1^st depending on odd or even year

Reporting Period: January 1^st to December 31^st on a biennial basis depending on odd or even year

CPE Documentation: Instructions for renewal can be found at The Kentucky Board of Accountancy.

Credit Limitations:

• Instruction: The cap of credit that instructors can apply towards their hours is 60% of total hours. Duplicated presentations of identical material is not accepted to satisfy CPE hour requirements.
• Published Materials: For published articles and books, the maximum credit that can be earned is 25%.

Credit Calculation:

• Instruction: Instructors are permitted 1 hour for every contact hour and up to 2x the class time for preparation

Hours Requirements:

• 80 hours = if CPA worked less than 3000 hours
• 60 hours = if CPA worked less than 3000 hours at a public accounting firm
• 60 hours = if employed in industry, education, or the government