Kentucky CPA CPE Requirements 2026: 60 or 80 Hours Every Two Years

Kentucky CPAs must complete 60 hours of CPE every two-year period, or 80 hours if they worked 3,000 or more hours in a board-licensed public accounting firm in the prior two calendar years. Two hours must be professional ethics, included in the total. Licenses renew in July, with the CPE period being the two calendar years before the renewal year. This guide explains regulation 201 KAR 1:100, the technical-hours and personal-development rules, and how partial periods are handled. For other states see our CPA CPE requirements guide.

Kentucky CPE requirements at a glance

Which total applies to you

Kentucky uses a work-hours test. If you worked at least 3,000 hours in a board-licensed public accounting firm during the prior two calendar years, you complete 80 hours. All other licensees complete 60. The reporting period is the two calendar years before the renewal year. Even-numbered licenses renew in July 2026 with CPE taken from January 1, 2024 to December 31, 2025, and odd-numbered licenses renew in July 2027 with CPE taken from January 1, 2025 to December 31, 2026. Check your own category before planning.

Renewal dates

Online renewal runs from July 1 to 31, and late online renewal runs through September 1. Reinstatement paperwork is due August 31. After September 1, an unrenewed license automatically expires. Because the Board's pages show a 2022 copyright date and no update date, treat them as a guide and confirm the current process with the Board.

Ethics

Licensees complete two hours in professional ethics, included in the 60 or 80 hours. The Board's page says the courses need not be Kentucky-specific and that courses from other states are accepted. The requirement applies once per two-year period, and licensees with a partial period are exempt. Our overview of ethics CPE for CPAs explains how ethics credit is defined elsewhere.

Technical standards and personal development

At least half of your hours must be technical standards courses, and business communications and marketing do not count toward the technical portion. Personal development, meaning soft skills, is capped at 8 hours for the 80-hour group and 12 hours for the 60-hour group. If you provide attest, SSARS compilation or preparation services, you also need 8 hours of auditing or accounting in each calendar year, which is 16 per period.

Instructor and published work credit

Instructor preparation credit is limited to twice the contact hours and to no more than 60 percent of the requirement. Published work is capped at 25 percent. University semester hours count as 15 CPE hours and quarter hours as 10. The regulation states no cap on online or self-study hours.

Partial periods and reinstatement

If you held the license for less than two full calendar years, you need two CPE hours for each full month, up to the total required, with no ethics requirement. Reinstatement CPE certificates must be dated within two years before the application.

Sponsors and records

The regulation does not name NASBA or AICPA as required sponsors. Sponsors need no board pre-approval but must meet standards for outlines, qualified instructors, attendance records and completion documents, and keep records for five years. NASBA appears only as an optional free CPE tracking service. Our explainer on what NASBA does covers the registry. We could not confirm a carryover rule from the regulation or the Board's page.

Frequently asked questions

How many CPE hours do Kentucky CPAs need?

80 hours with 3,000 or more hours in a board-licensed firm in the prior two calendar years; otherwise 60.

How many ethics hours are required?

Two hours, included in the total.

When does Kentucky renewal happen?

Online renewal runs July 1 to 31, with late online renewal through September 1.

Is there a cap on personal development?

Yes: 8 hours for the 80-hour group and 12 for the 60-hour group.

Finding CPE that counts

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.

Other states: Texas California New York Florida Illinois.

Source: 201 KAR 1:100 (apps.legislature.ky.gov) and the Kentucky Board of Accountancy continuing professional education and license renewal pages (cpa.ky.gov), checked October 2026.