Kentucky CPA Ethics Exam Requirements
In Kentucky, CPA candidates are not required to pass a separate ethics exam, such as the AICPA Professional Ethics Exam, to obtain licensure. The Kentucky State Board of Accountancy does not mandate a standalone ethics examination as part of the initial licensing process.
However, licensed CPAs in Kentucky must complete a 2-hour ethics course as part of their Continuing Professional Education (CPE) requirements during each two-year renewal cycle. This course must be approved by the Kentucky Board and is designed to reinforce a CPA’s understanding of professional responsibilities and ethical conduct within the scope of state laws and standards.
This model highlights Kentucky’s commitment to ongoing ethics education, ensuring CPAs remain compliant with current regulatory expectations and uphold ethical integrity throughout their careers.
For more details, click here to visit the Kentucky State Board of Accountancy website or email [email protected]. Applicants may also call the Board at (502) 595-3037.
What Comes After the Ethics Exam? Preparing for Your CPE Requirements
Passing the CPA Ethics Exam is one of the final milestones on your path to becoming a licensed CPA — but your journey doesn’t end there.
To maintain your CPA license, you’ll need to meet Continuing Education Ethics requirements. CPE ensures you stay up to date with changing regulations, ethical principles, professional ethics standards, and evolving industry practices.
Most state boards require 40 hours of CPE annually. Many providers now offer courses on analyzing ethical matters adhering to recognized standards, applying ethical principles, and other ethics considerations for CPAs working with federally funded charitable organizations, financial institutions, and private businesses.
Not sure where to start? Use our CPE Course Comparison Guide to explore top-rated providers and find the best fit for your learning style, budget, and specialty.
