Kentucky

BOARD INFORMATION FOR REFERRALS:

Kentucky State Board of Accountancy
332 West Broadway, Suite 310
Louisville, KY 40202
Phone: (502) 595-3037
Fax: (502) 595-4500
Website: www.cpa.ky.gov

DO PES COURSES QUALIFY FOR CPE IN THE STATE OF KENTUCKY? YES

Kentucky does not pre-approve continuing education programs or sponsors and they do not have sponsorship agreements. They will accept courses from NASBA and NASBA-QAS sponsors. We are a registered sponsor with NASBA and NASBA-QAS and have issued credits in the state of Kentucky without any problems.

LICENSE RENEWAL INFORMATION:

• 80 hours every two years if with a public accounting firm and has worked more than 3000 hours during the CPE reporting period.
• 60 hours every two years if with a public accounting firm and has worked less than 3000 hours during the CPE reporting period or who were employed in industry, education or government.

LICENSE EXPIRATION INFORMATION:

• Registrant with odd numbered certificates expire biennially on 6/30 in odd years.
• Registrant with even numbered certificates expire biennially on 6/30 in even years.

CPE COMPLETION DUE BY:

• CPE must be completed by 12/31 prior to expiration and reported on or before 7/1 of the expiration year.

SELF STUDY CREDIT HOURS:

Credits granted for PES courses are based on the AICPA and NASBA (National Association of State Boards of Accountancy) statement of standards which grant 1 CPE credit for every 50-minutes of study time.

MAXIMUM ALLOWABLE SELF STUDY CREDITS: 100%

ACCEPTABLE AREAS OF STUDY:

Regulations state: "overriding consideration in determining whether a specific program qualifies as acceptable continuing education shall be whether it is a formal program of learning which contributes directly to the professional competence of an individual licensed to practice as a CPA..."

Areas include: Accounting, Auditing, Taxation, Management Service, Computer Science, Communication Arts, Mathematics, Statistics, Probability and Quantitative Applications in Business, Economics, Business Law, Administrative Practice, Functional Fields of Business, Specialized Areas of Industry. Areas other than those listed above may be acceptable if the registrant can demonstrate that they contribute to the registrant's professional competence. The responsibility for substantiating that a particular program is acceptable and meets the requirements rests solely upon the registrant.

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or your State board. Updated 3/11/2008.

(PLEASE NOTE: Since state board regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact your state board to answer any questions and confirm or clarify any requirements listed here.)

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