Kentucky CPA CPE Requirements: How Many Hours, By When
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- 2 ethics hours, within that same total.
Kentucky runs a dual-track CPE requirement over a 2-year reporting period (the two calendar years immediately prior to the renewal year): a CPA who worked 3,000+ hours in a board-licensed public accounting firm during that period must complete 80 CPE hours; all other licensees (fewer public-accounting hours, industry, government, academia) complete only 60 hours. Both tracks require 2 hours of professional ethics, counted within the total -- the ethics course does not need to be Kentucky-specific; general ethics content qualifies. Since January 1, 2021, 50% of the required hours (40 of 80, or 30 of 60) must be 'technical standards' courses. CPAs performing attest or SSARS compilation engagements must separately complete 8 hours/year (16 over the 2-year cycle) of accounting or auditing CPE regardless of track.
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