Ethics CPE requirement
Kentucky: CPA ethics CPE requirement
Kentucky State Board of Accountancy · board website
Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.
- Ethics required
- 2 hours every 2 year(s)
- Cycle notes
- 201 KAR 1:100: 60 or 80 hours per biennium (by public-practice hours) including 2 hours of professional ethics.
- Field of study accepted
- Regulatory Ethics (Behavioral Ethics is NOT accepted in Kentucky)
- Self-study permitted for ethics
- Yes
- Accepts National Registry sponsors
- Yes
- Board course approval required
- No
- Separate sponsor registration
- No
- Minimum passing score
- 70%
- Notes
- Providers need not be on the National Registry nor register with the Board (NASBA summary rev. 1/7/2022). Behavioral Ethics, Personnel/HR, Personal Development are not accepted subject areas, so the course must be classified Regulatory Ethics. Kentucky participates in NASBA CPE Audit Service.
- Sources
- Verified
- 2026-09-09 (partial)
Courses for Kentucky
No course is available for this jurisdiction yet.