Kentucky CPA CPE Requirements, Explained
Last reviewed June 2026 against the official sources linked below. Requirements change — always confirm with your board before relying on them.
Total hours
80 or 60 hrs / 2 years
Which applies
80 if 3,000+ hrs public accounting
Ethics requirement
2 hrs professional ethics
Issued by
Kentucky State Board of Accountancy
Kentucky is one of the few states where your hour total depends on what you do. Work 3,000 or more hours in a public accounting firm over the two-year period and you owe 80 hours; work less than that, or sit in industry, education, or government, and the number drops to 60. Either way, 2 of those hours must be ethics and half must be technical.
CPAs call this CPE (continuing professional education), not CE. Here is how an active Kentucky license actually works, in plain English.
The base requirement: 80 or 60 hours over two years
The Kentucky State Board of Accountancy sets your two-year total based on your work: 80 hours if you worked 3,000 or more hours in a public accounting firm during the reporting period, or 60 hours if you worked fewer than 3,000 hours in public accounting or are employed in industry, education, or government. At least 50% of your total hours must be in technical standards courses.
Ethics and the specialty rule
- Whichever total applies, it must include 2 hours of professional ethics.
- The 2 ethics hours count within your 80 or 60 hours, not on top of them.
- CPAs who issue attest, compilation, or financial statement preparation reports for Kentucky entities must complete 8 hours annually in those service areas.
- Certain subjects - including behavioral ethics, personnel/HR, and the social environment of business - are not accepted for credit.
Stop tracking this in a spreadsheet
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Start tracking — freeWhen is your deadline?
Kentucky's CPE reporting period runs January 1 to December 31 over two years, with the cycle set by certificate-number parity - even-numbered certificates report in odd years and odd-numbered certificates report in even years. License renewal occurs on a biennial schedule with an August 1 renewal date, so your CPE must be complete before you renew.
How CredTally keeps this on autopilot
- Set your card to the 80- or 60-hour total that matches your work, with a dedicated 2-hour ethics bucket and a technical-hours tracker.
- A flag for the 8-hour annual specialty requirement if you issue attest or financial statement reports.
- Store every completion certificate in a private vault, attached to the exact credit it proves, so a Board audit is a one-click export.
- Reminders at 90, 60, 30, and 7 days before your August 1 renewal, with remaining hours per requirement.
- Hold licenses in more than one state? Each gets its own card, deadline, and progress on a single dashboard.
Frequently asked questions
How many CPE hours does Kentucky require?
80 hours every two years if you worked 3,000 or more hours in a public accounting firm during the period, or 60 hours otherwise - including those in industry, education, or government.
How much ethics CPE does Kentucky require?
2 hours of professional ethics, counted within your 80- or 60-hour total.
How do I know if the 80- or 60-hour rule applies to me?
It depends on your hours: 3,000 or more hours in a public accounting firm over the two years means 80; fewer than that, or work in industry, education, or government, means 60.
When does my Kentucky license renew?
Biennially, with an August 1 renewal date. The CPE reporting period runs January 1 to December 31 over two years, set by your certificate-number parity.
Official sources
CredTally is a record-keeping tool and is not affiliated with any licensing board. This guide is general information, not legal or compliance advice.
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