Kentucky: CPE, firm permit and peer review rules for CPAs.

This page lists what the Kentucky board of accountancy publishes for a CPA and a CPA firm: CPE hours and the reporting period, the ethics requirement, whether a firm permit or registration is required, whether peer review is required, the licence renewal cycle, and whether an out-of-state CPA may practise under a practice privilege.

It is built for owners of small accounting and bookkeeping firms, especially those licensed in one state and serving clients in another. Every entry is a snapshot of what the cited source published on the verification date; it is a research starting point, not licensing advice.

Kentucky, field by field.

Board of accountancy

Kentucky State Board of Accountancy

CPE hours & reporting period

80 or 60 hours per two-calendar-year reporting period, depending on employment; the period is the two calendar years before the renewal year. 201 KAR 1:100 Section 2: a licensee who worked 3,000 or more hours in a public accounting firm licensed with the board during the two calendar years prior to the renewal date shall complete eighty (80) CPE hours; all other licensees shall complete sixty (60) CPE hours. KRS 325.330(7)(b)1.a–b: CPAs employed by or operating a board-licensed firm 'shall be required to complete no more than eighty (80) hours of continuing professional education during the two (2) year calendar period ending December 31 preceding the August 1 renewal date' and CPAs not employed by a licensed firm 'no more than sixty (60) hours' over the same period; 1.c requires 'lesser, prorated requirements' for licences issued substantially less than two years before renewal. Board CPE page: odd-numbered licences renewing July 2027 use CPE earned January 1, 2025 – December 31, 2026; even-numbered licences renewing July 2028 use January 1, 2026 – December 31, 2027. 201 KAR 1:100 Section 2: 'fifty (50) percent of the eighty (80) hours and sixty (60) hours shall include technical standards courses'; licensees in licensed firms who perform attest services or SSARS compilation or preparation engagements 'shall complete eight (8) hours of CPE in the subject matter area of auditing or accounting each calendar year' (16 per period); personal development courses are limited to 8 of the 80 hours or 12 of the 60 hours. Section 7(2): 'The documentation shall be retained by the licensee for a period of five (5) years.'

Ethics CPE requirement

2 hours per reporting period; not Kentucky-specific. 201 KAR 1:100 Section 2: 'A licensee shall complete two (2) CPE hours in professional ethics.' Board CPE page: the ethics course does not need to be Kentucky-specific, courses from other states are accepted, and the 2 hours count toward the total.

CPA firm permit / registration

A firm licence is required for any firm with a Kentucky office that performs attest services or uses the CPA title; sole proprietors are included; the licence is renewed every two years by August 1. KRS 325.301(1): 'The following firms shall obtain a license to practice in this state: (a) Any firm with an office located in this state performing attest services, as defined in KRS 325.220; and (b) Any firm with an office in this state that uses the title "CPA" or other phrase or abbreviation in any manner described in KRS 325.410 to suggest it is a certified public accounting firm.' KRS 325.301(8): 'Sole proprietors shall comply with the licensing requirements for firms under this section.' KRS 325.301(5): 'The firm license shall be renewed on or before August 1 every two (2) years'. KRS 325.301(2): a firm with no Kentucky office serving a Kentucky-based client is not required to obtain a licence and may use 'CPA' in its name if it complies with subsections (3)(a) and (10), all services are performed by an individual with a KRS 325.282 practice privilege, and the firm can legally provide the services in that individual's home state. Ownership: 'Certified public accountants shall hold fifty-one percent (51%) or more of the ownership of the firm in terms of financial interests and voting rights' (KRS 325.301(3)(a)). KRS 325.301(6)–(7): a licence expired less than one month may be renewed with a late fee not to exceed $100; a firm whose licence has been expired longer than one month 'shall cease operating immediately'. Board in-state firm page: renewal is online in July of even-numbered years; the fee is $100 for two years plus portal fees; late renewal after August 1 through September 1 costs $200 plus portal fees. 201 KAR 1:081 Section 7: a firm manager who misses the 'August 1 deadline' must renew 'on or before September 1', paying the $100 renewal fee and 'a nonrefundable $100 late fee'.

Peer review requirement

Required for all firms performing attest or compilation services; completed every three years. KRS 325.301(10)(a): 'All firms that perform attest or compilation services shall enroll in, schedule, undergo, and complete its peer review in an approved peer review program with standards that are equivalent to or better than the peer review program administered by the American Institute of Certified Public Accountants as determined by administrative regulations promulgated by the board.' Board peer review page: peer review is mandatory for firms performing attest services, described on the page as audits, reviews and compilations; 'Every firm must become enrolled in an approved peer review program prior to performing any attest services.'; the 'approved peer review program is being administered through the Illinois CPA Society effective September 1, 2017.'; firms submit proof of enrollment and, after completion, the peer review report and acceptance letter to the Board. Board in-state firm page: covered firms complete peer review every three years and 'submit a copy of your peer review report and acceptance letter' to the Board. 201 KAR 1:160 Section 2: a firm that begins audits, reviews or compilations after stating it did not perform them must 'Undergo a peer review within eighteen (18) months of the fiscal year end of the initial engagement' and enroll and notify the board; initial and renewal applications include the most recent peer review report and acceptance letter 'received by the firm within three (3) years prior to submitting the application'.

Licence renewal cycle

Two-year licence expiring August 1, staggered by licence number. KRS 325.330(7)(a): 'Effective January 1, 2011, licenses shall expire on August 1 of the year in which they are to be renewed. Odd-numbered licenses shall expire on August 1 of every odd-numbered year and even-numbered licenses shall expire on August 1 of every even-numbered year.' KRS 325.330(2) still reads 'Licenses shall be initially issued and renewed for a period of two (2) years, and shall expire on the first day of July in the year of expiration', and subsection (4) refers to a 'July 1 renewal date'; the Board's pages and subsection (7) use August 1. Board renewal page: online renewal runs 'from July 1 through July 31' for $100 plus an administrative fee; late online renewal through September 1 costs $200 plus the fee; a licence not renewed by September 1 expires. KRS 325.330(6)(c): 'Failure to receive a renewal notice shall not constitute an adequate reason for failing to renew the license to practice in a timely manner.' KRS 325.330(7)(d): a licence expired less than one month may be renewed with a late penalty fee not to exceed $100; after one month the applicant 'shall apply to the board for reinstatement'.

Mobility / practice privilege

Yes, with no notice to the Board. KRS 325.282(1) (as amended effective July 15, 2026): 'A person who does not have an office located in this state and holds a valid license in good standing to practice as a certified public accountant from any state shall have all the practice privileges granted to the holder of a license issued under this chapter without having to obtain a license from the board if at the time of initial licensure, the person was required to show evidence of having met the following requirements: (a) Passage of a board-approved examination in accounting, auditing, and other related subjects as the board deems appropriate; and (b) Attainment of the education and experience requirements set forth in KRS 325.261(3) and (5).' KRS 325.282(3)(a): such a person 'Is not required to provide notice of offering or providing such services to the board'. KRS 325.282(2) preserves privileges for a person who 'as of June 30, 2025' held a valid licence from any state and had practice privileges in Kentucky. KRS 325.282(4)(e): the person agrees to 'Notify the board prior to opening any office in this state and immediately apply for a license under KRS 325.280'. KRS 325.282(6): SAS financial statement audits, SSAE examinations of prospective financial statements and PCAOB engagements for a client with its home office in Kentucky 'shall perform the service or services through a firm which has obtained a license issued under KRS 325.301'. Board out-of-state firm page: a firm with no Kentucky office that holds a home-state licence in good standing and complies with KRS 325.301(10) where applicable is 'not required to obtain a license to provide public accounting services to a Kentucky based client'; KRS 325.301(11) exempts entry solely to conduct a peer review or perform incidental attestation work.