If CPA worked 3,000 hours or more in a public accounting firm: 80 hours of CPE are required in the 2 calendar years prior to renewal
All other CPAs: 60 hours of CPE are required in the 2 calendar years prior to renewal

CPA Ethics: 2 hours of ethics CPE
Technical Courses: Minimum of 50%; 40 hours if 80 hours are required or 30 hours of the 60 hours
Accounting and Auditing: Minimum 16 hours, 8 hours per calendar years, in the subject matter area of auditing or accounting for licensees who work in public accounting preparing audits, reviews, compilations, or the preparation of financial statements.

Courses cannot be taken for credit more than once in a 2-year reporting period.

CPE is calculated based on a 2 calendar year cycle. It is due12/31 biennially based on license number.
Even License Number, renew in even years and must compete their CPE by 12/31/Odd Years; Odd License Number 12/31/Even Years.
For those renewing their CPA licenses in 2025, all CPE hours must be completed between January 1, 2023 and December 31, 2024.
For those renewing their CPA licenses in 2026, all CPE hours must be completed between January 1, 2024 and December 31, 2025.

• Personal Development: Licensees required to obtain 80 hours of CPE may include up to 8 hours of personal development courses toward the required hours. Licensees required to obtain 60 hours of CPE may include up to 12 hours of personal development courses in the required hours.
• Instruction: Maximum 60% of total hours required
• Published Materials: Maximum 25% of total hours required

Excess hours earned in a CPE cycle may not be carried forward to a subsequent CPE cycle.

Online Renewal notices are mailed by the state in late June to the mailing address on file at the State Board Office. Renewals must be completed on or before 9/1 of a renewal year. Licensees are responsible for providing correct information on the CPE hours they completed when they renew their licenses. The Board audits the renewals annually for accuracy and compliance with the CPE regulation.

Online Renewal

• WebCE courses are NASBA QAS self-study with non-monitored open-book final exams. Students should read through course material then complete exam.
• Passing score: 70%
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

12 months from the original date of purchase, unless otherwise posted on the course description page and student dashboard. Due to regulatory guidelines, access to courses CANNOT BE EXTENDED past 12 months from the original date of purchase.

WebCE does not report CPE course completions to the Kentucky Board of Accountancy.

Online PDF Certificates of completion are available to print immediately after the final exam is passed. CPAs should maintain written evidence of completion for a period of 5 years following the completion of each reporting activity.

If your principal place of business is located in another state, you may satisfy the CPE requirements in Kentucky by indicating that you are meeting the requirements in the state in which your principal place of business is located. If the state in which your principal office is located has no CPE requirement for renewal, you must comply with all CPE requirements for renewal of the license in this state.

CPE may be waived or reduced for medical or extreme hardship. This can include:

• Physically or psychologically unable to complete the CPE requirements documented by a written statement from a licensed physician or other appropriate authority.
• A severe personal hardship which has made it extremely difficult or impossible to meet the CPE requirement. The hardship must be described in writing. Changing employers or heavy workloads is not considered to be a severe personal hardship.
• Completely retired from public practice and is 55 years of age or older. Completely retired means not performing accounting services in the practice of public accounting, education, government or industry except for management of personal assets or investments.

A CPE Waiver Request must be submitted along with any other necessary documentation.