Kentucky CPE Requirements

CPE Information

License Renewal Deadline
8/1 biennially, based on CPA license number

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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%