2 hours of ethics CPE, per 2-yr period, for CPAs licensed in Kentucky.
| Ethics hours required | 2 |
|---|---|
| Reporting cycle | Per 2-yr period |
| State-specific content | Not required |
| Self-study accepted | Yes — NASBA QAS Self-Study |
| Our sponsor status | NASBA Registry #111907 |
| State sponsor ID | Registered sponsor — the Board does not issue a number |
Two hours of professional ethics within the 80- or 60-hour requirement. Kentucky does not accept behavioral ethics for CPE credit.
Two hours of professional ethics during each two-year reporting period, counted within the 80- or 60-hour total. Kentucky requires fewer ethics hours than most states.
No. The two hours must carry Ethics as the field of study. Kentucky does not accept Behavioral Ethics for CPE credit at all, alongside Personnel and HR, Personal Development, Production, and Social Environment of Business.
No. Kentucky does not accept Behavioral Ethics for CPE credit at all. The two hours must carry Ethics as the field of study, so check the field of study on the certificate rather than the course title.
Renewal is due by 1 August, biennially — even-numbered licences renew in even years and odd-numbered licences in odd years. The reporting period is the two calendar years immediately preceding: for a 2026 renewal, 1 January 2024 to 31 December 2025.
No. A licensee who held a licence for less than a full two-calendar-year period earns two CPE hours for each full month held, and the two professional ethics hours are not required during that initial period.
A CPA who did not operate or work in an office in Kentucky for the two calendar years before renewal may comply instead with the CPE requirements of the state where their principal office is located, or where they worked the majority of the time.
Kentucky Board of Accountancy
NASBA Registry requirement summary ↗
State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Requirements change; confirm current rules with your Board before completing coursework.