cpe deadline cpa kentucky continuing education requirements

Louisiana

License Renewal Date
12/31

CPE Reporting Period
1/1 to 12/31 triennially

General Requirement
120 hours

Ethics Requirement
4 Hours of Professional Ethics that include a review of the State Board’s Rules of Professional Conduct. Refer to State Board’s website for additional information on qualifying Ethics courses approved by the Board.

Other Subject Area Requirements
If a CPA performs attest functions, a minimum of 20% of the total requirement must be in Accounting and Auditing (A&A). This would be a minimum of 24 hours of A&A if a total of 120 hours are required, 16 hours of A&A if a total of 80 hours are required, or 8 hours of A&A if a total of 40 hours are required.

Credit Limitations

* Credits may be allowed for successful completion of exams such as the CMA, CISA, and CFP at 5 credits per exam hour passed, but limited to 50% of credits needed.
* The maximum credit for instructors is 50% and is allowed for first presentations only, without substantial revisions; for articles/books, it is limited to 25% and books or articles must be published.
* Personal development credit is limited to 25% of required hours.
* CPE credit is allowed in whole hours only.
* After 2009, non-interactive self-study credit is not accepted.

Other State Policies

* Louisiana requires interactive self-study courses to be from providers that are registered with either the AICPA, NASBA, or a State Society of CPAs.
* QAS courses may be acceptable.
* Magazine and reference material readings and tests do not qualify for CPE credits.
* All subject matters may be acceptable for credit if the program contributes directly to the professional competence of the participant and is relevant to the service rendered or to be rendered by the participant.
* The board and author shall mutually approve the credits for authored published material.

Kentucky

License Renewal Date
6/30 Renewal; even license number=even years; odd license number = odd years

CPE Reporting Period
1/1 to 12/31 biennially; even license number = even years; odd license number = odd years.

General Requirement
80 hours if the CPA worked >3000 hrs; 60 hours if the CPA worked <3000 hrs. in public accounting firm. 60 hours if employed in industry, education or government. Ethics Requirement Effective July 1, 2010, the basic requirements of 80 or 60 hours must include 2 hours of professional ethics. Other Subject Area Requirements None Credit Limitations * The maximum credit for instructors is 60% of total hours. Instructors are allowed one hour for each contact hour and up to two times the actual class time for preparation. * The maximum credit for Published articles/books it is 25%. Other State Policies * The Kentucky State Board of Accountancy accepts providers that are NASBA National Registry of CPE Sponsor and Quality Assurance Service (QAS) members. * Providers are not required to be members of the Registry nor do they have to register with the Kentucky State Board of Accountancy. * If your principal place of business is located in another state, you may satisfy the CPE requirements in Kentucky by indicating that you are meeting the requirements in the state in which your principal place of business is located. If the state in which your principal office is located has no CPE requirement for renewal, you must comply with all CPE requirements for renewal of the license in this state. Back to Continuing Education Requirements