Does Kentucky require ethics CPE for CPAs?

Yes. Kentucky requires at least 2 hours of CPE in ethics and rules of professional conduct per biennial renewal period. The ethics hours do not need to be Kentucky-specific — a general AICPA ethics course or similar professional conduct program satisfies this requirement. The course field of study must be listed as 'Ethics' to qualify. Important: courses categorized as 'Behavioral Ethics' or 'HR/Personnel' do not count toward Kentucky CPE requirements at all.

What is the technical standards CPE requirement for Kentucky CPAs?

Kentucky requires that at least 50% of required CPE hours be in 'technical standards' subjects. This is a broad category that includes: accounting, auditing, business law, economics, finance, information technology, management services, professional ethics, statistics, securities, tax, and specialized areas of industry that contribute directly to professional competence. For an 80-hour CPA, at least 40 hours must be technical. For a 60-hour CPA, at least 30 hours must be technical. Personal development courses, behavioral ethics, and HR/Personnel do not qualify as technical standards.

What is the A&A CPE requirement for Kentucky attest CPAs?

Kentucky CPAs in public accounting firms who perform attest services or compilation or preparation of financial statement engagements subject to SSARS must complete 8 hours of CPE in accounting or auditing each year — for a total of 16 A&A hours over the two-year reporting period. This annual 8-hour A&A requirement must be met each calendar year within the period; you cannot complete all 16 hours in one year to satisfy both years. CPAs not performing attest or SSARS compilation work are not subject to this requirement.

How does the Kentucky even/odd license split work for CPE?

Kentucky divides CPA license renewals into two tracks based on certificate number. Even-numbered license holders renew in July of even-numbered years. Their current CPE period ran January 1, 2024 through December 31, 2025 (with the license renewed by July 31, 2026 — this cycle is already complete). Odd-numbered license holders renew in July of odd-numbered years. Their current CPE period runs January 1, 2025 through December 31, 2026, with the December 31, 2026 CPE completion deadline and a July 31, 2027 license renewal deadline. Check your certificate number to determine which track applies to you.

Can Kentucky CPAs use self-study courses for CPE?

Yes. Kentucky allows self-study CPE, including online courses and other non-interactive formats. Kentucky does not impose a specific percentage cap on self-study hours (unlike some states that cap self-study at 50%). Self-study courses must be from NASBA-approved providers and must include post-course assessments or examinations to qualify for CPE credit. However, certain subject areas are never accepted: courses categorized as Behavioral Ethics or HR/Personnel do not count toward Kentucky CPE totals regardless of delivery format.

What subjects are not accepted for Kentucky CPA CPE?

Kentucky explicitly excludes two subject area categories from CPE credit: Behavioral Ethics and HR/Personnel. Courses in these fields — even from NASBA-approved providers — do not count toward Kentucky's CPE requirements. Note that standard 'Ethics' or 'Professional Ethics' courses (with field of study listed as Ethics, not Behavioral Ethics) do qualify and count toward the mandatory 2-hour ethics requirement. When selecting CPE, always check the course's field of study designation, not just the course title.

When is the Kentucky CPA license renewal deadline?

Kentucky CPA licenses must be renewed online by July 31 of the renewal year — NOT December 31. The December 31 date is the CPE completion deadline (end of the reporting period); the license itself is renewed in July. Even-license holders renewed by July 31, 2026. Odd-license holders must renew by July 31, 2027. If you fail to complete CPE by December 31 of the biennial period, you are non-compliant and cannot renew your license online — you will be required to complete the reinstatement process instead.

What happens if a Kentucky CPA misses the CPE deadline?

A Kentucky CPA who fails to complete required CPE by December 31 of the biennial period is in non-compliance with the Kentucky State Board of Accountancy. Non-compliant CPAs cannot renew their license through the normal online renewal process and must instead complete the reinstatement process. This may include paying reinstatement fees and completing any outstanding CPE hours. Practicing without a current license in Kentucky constitutes unlicensed practice. If you fall short of CPE hours, complete the remaining hours as quickly as possible before your July renewal deadline.

What CPE providers are accepted in Kentucky?

Kentucky accepts CPE from providers registered with the NASBA National Registry of CPE Sponsors, AICPA-approved providers, and state CPA society programs. The course field of study must align with Kentucky's accepted categories. Self-study programs must include post-course examinations. When selecting courses, verify the provider's NASBA sponsor number and confirm the field of study is not categorized as Behavioral Ethics or HR/Personnel, which are explicitly excluded from Kentucky CPE credit.

How do I report CPE hours for Kentucky CPA license renewal?

Kentucky CPAs report CPE hours through the online license renewal process at the Kentucky State Board of Accountancy website (cpa.ky.gov). You affirm completion of required CPE when submitting your renewal by July 31 of the renewal year. You do not pre-submit course certificates to the Board; instead, you retain all CPE documentation for 5 years in case of audit. The Board may audit any renewal and request certificates of completion, transcripts, and other documentation.

Does Kentucky require CPE for out-of-state CPAs?

Kentucky CPAs whose principal place of business is outside of Kentucky may satisfy Kentucky's CPE requirements by complying with the CPE requirements of their home state. If your home state has no CPE requirements, you must comply with Kentucky's requirements. This reciprocity provision allows multistate CPAs practicing under Kentucky certificates to avoid duplicating CPE compliance for their primary state of practice.

Kentucky CPA CPE Requirements — December 31 Deadline

Q: How many CPE hours do Kentucky CPAs need?

Kentucky CPA CPE requirements depend on your employment type during the biennial period. CPAs who worked 3,000 hours or more in a public accounting firm must complete 80 hours of CPE per biennial period. CPAs who worked fewer than 3,000 hours in a public accounting firm, or who are employed in industry, education, or government, must complete 60 hours of CPE. Both tiers require at least 2 hours of ethics and that 50% of required hours be in technical standards subjects. Attest CPAs must also complete 16 A&A hours over the two-year period (8 per year).

Q: What is the CPE deadline for Kentucky CPAs?

Kentucky CPAs must complete all CPE hours by December 31 of the final year of their biennial reporting period — NOT by the July 31 license renewal deadline. Kentucky splits renewals by license number: odd-numbered licenses renew in July 2027, with the CPE reporting period running January 1, 2025 through December 31, 2026 — making December 31, 2026 the CPE completion deadline. Even-numbered licenses renewed in July 2026, with the CPE period January 1, 2024 through December 31, 2025 (already passed). The license renewal submission itself is due by July 31 of the renewal year.

Core CPE Requirements

The Kentucky State Board of Accountancy (KBOA) requires all active CPA licensees to complete CPE each biennial (2-year) renewal period. The specific hour requirement depends on your employment type during the reporting period.

      Biennial CPE at a glance:
      80 hours — if you worked 3,000+ hours in a public accounting firm during the period
60 hours — if you worked fewer than 3,000 hours in public accounting, or are employed in industry, education, or government
2 hours ethics — required for all CPAs (general ethics courses acceptable)
50% technical standards — at least half of required hours must be technical subjects
16 A&A hours — required for attest CPAs only (8 hours per calendar year)
Personal development cap — max 8 hours (80-hr group) or 12 hours (60-hr group)
Excluded subjects — Behavioral Ethics and HR/Personnel do NOT count

    

Critical distinction: CPE deadline vs. license renewal deadline. In Kentucky, these are two separate dates. CPE must be completed by December 31 of the final year of your biennial period. The license renewal is then submitted to KBOA by July 31 of the renewal year. Do not confuse them — missing December 31 means you cannot renew online in July.

Even vs. Odd License Split: Which Deadline Is Yours?

Kentucky divides CPA renewals into two tracks based on your certificate (license) number. This determines both your CPE reporting period and your renewal year.

License Number	CPE Reporting Period	CPE Completion Deadline	License Renewal Due	Status
Even numbers	Jan 1, 2024 – Dec 31, 2025	December 31, 2025	July 31, 2026	Completed — next cycle starts Jan 1, 2026
Odd numbers	Jan 1, 2025 – Dec 31, 2026	December 31, 2026	July 31, 2027	Active — CPE due Dec 31, 2026

If you have an odd-numbered certificate, you have until December 31, 2026 to complete your biennial CPE — that is 186 days from June 28, 2026. Complete your CPE by that date or you will be ineligible for online license renewal and must undergo reinstatement.

Not sure which track you're on? Check your Kentucky CPA certificate number. Even digits (0, 2, 4, 6, 8) as the final number means even track; odd digits (1, 3, 5, 7, 9) means odd track. Verify at cpa.ky.gov if you are uncertain.

80 vs. 60 Hours: Which Tier Applies to You?

Kentucky's most distinctive rule is its tiered CPE requirement based on public accounting employment. The determination is based on hours worked during the biennial reporting period, not your job title or firm affiliation.

Employment During Period	CPE Required	Technical Min (50%)	Personal Dev Max
3,000+ hours in a public accounting firm	80 hours	40 hours	8 hours max
Fewer than 3,000 hours in public accounting	60 hours	30 hours	12 hours max
Industry, education, or government	60 hours	30 hours	12 hours max

Both tiers require the same 2-hour ethics minimum and the same prohibition on Behavioral Ethics and HR/Personnel credits. The 50% technical standards rule applies proportionally to each tier.

Career changers: If you transitioned from public accounting to industry during your biennial period, use the tier that reflects the majority of your hours worked. When in doubt, apply the higher requirement (80 hours) or contact KBOA for guidance at (502) 595-3037.

Technical Standards: The 50% Requirement

At least 50% of all required CPE hours must be in "technical standards" subjects. This is a broad category — broader than just accounting and auditing — that includes:

Accounting and auditing
Business law
Economics
Finance
Information technology
Management services
Professional ethics (field of study: "Ethics" — not "Behavioral Ethics")
Statistics
Securities
Tax
Specialized areas of industry that contribute directly to professional competence

Excluded subjects — these do NOT count at all for Kentucky CPE:

Behavioral Ethics — courses with this NASBA field of study designation are excluded entirely
HR/Personnel — human resources and personnel management courses are excluded entirely

Always check the NASBA field of study code for a course before enrolling, not just the title. A course called "Ethics for CPAs" that is categorized as "Behavioral Ethics" in the NASBA registry will not count toward Kentucky CPE.

Ethics Requirement: 2 Hours Per Biennial Period

All Kentucky CPAs must complete at least 2 hours of CPE in ethics and rules of professional conduct per biennial renewal period. Key details:

The 2 ethics hours are included within your total (80 or 60 hours) — not in addition to it
General AICPA ethics courses satisfy this requirement — no Kentucky-specific ethics content is required
The course field of study must be designated as "Ethics" (or "Regulatory Ethics" or "Professional Ethics") in the NASBA registry
"Behavioral Ethics" does NOT satisfy this requirement and does not count toward Kentucky CPE at all
Ethics hours also count toward your technical standards minimum (professional ethics is a listed technical subject)

A&A Requirement for Attest CPAs

Kentucky CPAs in public accounting firms who perform attest services or compilation/preparation of financial statements subject to SSARS face an additional annual A&A requirement:

      Attest CPA A&A requirement:
      8 hours per calendar year in accounting or auditing
16 hours total over the two-year biennial period
This is an annual requirement — you cannot complete all 16 hours in year one to satisfy both years
Applies to CPAs who supervise or sign attest engagements or financial statement compilations/preparations subject to SSARS
Does not apply to CPAs outside public accounting or not performing attest/SSARS work

    

For odd-license attest CPAs: you must have completed 8 A&A hours in 2025 (calendar year 1 of the Jan 2025–Dec 2026 period) and must complete 8 more by December 31, 2026 (calendar year 2). If you missed the 2025 annual A&A requirement, contact KBOA to understand your remediation options.

Personal Development Caps

Kentucky limits how many "personal development" CPE hours can count toward your total requirement:

CPE Tier	Total Required	Personal Development Max
Public accounting (3,000+ hrs)	80 hours	8 hours max (10%)
Non-public / industry / government	60 hours	12 hours max (20%)

Personal development courses covering topics like leadership, communication, time management, and similar soft skills count toward the cap but not toward the 50% technical standards minimum. Plan your course mix to ensure you have sufficient technical hours without relying too heavily on personal development content.

License Renewal Process

Item	Detail
Renewal cycle	Biennial — every 2 years
CPE completion deadline	December 31 (end of biennial period)
License renewal submission deadline	July 31 of renewal year
Odd-license: CPE deadline	December 31, 2026
Odd-license: renewal due	July 31, 2027
Even-license: CPE deadline	December 31, 2025 (completed)
Even-license: next renewal	July 31, 2028
Renewal method	Online at cpa.ky.gov
Non-compliance consequence	Cannot renew online — must reinstate
Record retention	5 years from completion date
Out-of-state CPAs	Home state rules apply (if home state has CPE)
Governing body	Kentucky State Board of Accountancy (KBOA)
KBOA website	cpa.ky.gov
KBOA phone	(502) 595-3037

Multi-State Comparison: Kentucky vs. Neighboring Dec 31 States

State	Hours	Cycle	Deadline	Ethics	A&A	Self-Study Cap	Technical Min
Kentucky	80 or 60 hrs	Biennial	Dec 31 (by license#)	2 hrs general	16 hrs/2yr (attest only)	None specified	50% technical
Tennessee	80 hrs	Biennial	Dec 31 (by license#)	2 hrs TN-specific	None	None	None specified
Virginia	120 hrs	Triennial	Dec 31	4 hrs	8 hrs (attest)	50% cap	None specified
Ohio	120 hrs	Triennial	Dec 31	3 hrs Board-approved	24 hrs (attest)	None	None specified
Indiana	120 hrs	Triennial	Dec 31 (2026 cohort)	4 hrs IN-specific	12 hrs	50% cap	None specified
Georgia	80 hrs	Biennial	Dec 31 odd years	None mandated	16 hrs (ALL CPAs)	None	None specified

Kentucky stands out for its tiered hours requirement (80 vs. 60 based on public accounting hours) and its explicit 50% technical standards minimum — unusual among states. The exclusion of Behavioral Ethics and HR/Personnel from CPE credit is also distinctive.

Frequently Asked Questions

How many CPE hours do Kentucky CPAs need?

80 hours if you worked 3,000+ hours in a public accounting firm during the biennial period; 60 hours if you worked fewer hours in public accounting or are in industry, education, or government. Both tiers require 2 hours of ethics and 50% technical standards.

What is the CPE deadline for Kentucky CPAs in 2026?

Odd-numbered license holders must complete all CPE by December 31, 2026 (biennial period Jan 1, 2025 – Dec 31, 2026). Their license renewal is due July 31, 2027. Even-numbered license holders completed their cycle ending Dec 31, 2025 (renewed July 2026) and their next period ends Dec 31, 2027.

Does Kentucky require ethics CPE?

Yes — 2 hours per biennial period. General AICPA ethics courses qualify; no Kentucky-specific content is required. The course field of study must be "Ethics" or "Regulatory Ethics" — NOT "Behavioral Ethics," which is explicitly excluded from all Kentucky CPE credit.

What subjects are excluded from Kentucky CPE credit?

Behavioral Ethics and HR/Personnel courses do not count toward Kentucky CPE totals — even from NASBA-approved providers. Check the NASBA field of study designation, not just the course title, before enrolling.

What is the 50% technical standards requirement?

At least half of your required hours (40 of 80, or 30 of 60) must be in technical subjects: accounting, auditing, business law, economics, finance, IT, management services, ethics, statistics, securities, tax, or specialized industry areas. Personal development and excluded subjects (Behavioral Ethics, HR/Personnel) do not count as technical.

Do Kentucky attest CPAs have extra CPE requirements?

Yes. CPAs who supervise or sign attest engagements or SSARS financial statement compilations/preparations must complete 8 hours of accounting or auditing CPE in each calendar year of the biennial period (16 hours total). This is an annual requirement — you cannot complete all 16 in one year.

What is the Kentucky CPA license renewal deadline?

Licenses renew by July 31 of the renewal year — not December 31. Odd-license holders renew July 31, 2027; even-license holders renewed July 31, 2026. The December 31 date is when CPE must be completed, not when you submit the renewal application.

What happens if I miss the Kentucky CPE deadline?

Non-compliant CPAs cannot renew their license online and must complete the Kentucky State Board of Accountancy reinstatement process. Practicing without a current license is unlicensed practice. Complete any outstanding CPE as quickly as possible and contact KBOA at (502) 595-3037 for guidance.

Is there a self-study limit in Kentucky?

Kentucky does not specify a percentage cap on self-study CPE. You may complete all hours through qualifying self-study programs from NASBA-approved providers, provided the field of study is not Behavioral Ethics or HR/Personnel. All self-study must include post-course examinations.

How do I report Kentucky CPE for license renewal?

Submit your renewal online at cpa.ky.gov by July 31 of the renewal year. You affirm CPE completion during the renewal process. You do not pre-submit certificates — retain them for 5 years in case of Board audit.

Do out-of-state CPAs need to meet Kentucky's CPE requirements?

Kentucky CPAs whose principal place of business is outside Kentucky may satisfy Kentucky requirements by meeting their home state's CPE requirements. If the home state has no CPE requirement, Kentucky's standards apply. This allows multistate CPAs to avoid duplicating compliance for their primary practice state.

How does Kentucky's 80/60 hour split compare to other states?

Kentucky's tiered CPE requirement based on public accounting hours is unusual — most states set a single requirement for all active CPAs. Neighboring Tennessee and Georgia both require a flat 80 hours biennial regardless of employment type. Ohio, Virginia, and Indiana require 120 hours triennially. Kentucky's 60-hour tier for non-public CPAs is one of the lower biennial requirements among Dec 31 states.

Kentucky CPA CPE Requirements — December 31 Biennial