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 cpa@ky.gov. Applicants may also call the Board at (502) 595-3037.