Kansas CPA requirements

This page serves as a resource for your state's CPA licensure requirements and is current as of December 2019. Always consult with your state or jurisdiction's board of accountancy for the most current information.

Degree requirements
bachelor’s degree or higher from a regionally accredited college or university

Minimum education requirements
150 semester hours with a concentration accounting which includes:
42 semester hours in business and general education courses including;

  • one macroeconomics course, one microeconomics course, and one upper-division economics course
  • at least 2 courses in the legal aspects of business or business law
  • college algebra or higher-level math course
  • statistics and probability theory course
  • computer systems and applications course
  • finance course
  • management and administration course
  • marketing course
  • production, operations research, or applications of quantitative techniques to business problems course

11 semester hours in courses in written and oral communications

30 semester hours in accounting theory and practice including a financial accounting and reporting for business organizations course, which may include any of the following:

  • intermediate accounting course
  • advanced accounting course or
  • accounting theory course
  • managerial accounting beyond an introductory course
  • auditing course concentrating on auditing standards generally accepted in the United States as issued by the AICPA auditing standards board or the PCAOB, or both
  • US income tax course
  • accounting systems beyond an introductory computer course

Minimum experience requirements
Must have completed one year of accounting experience. This
experience shall include providing any type of service or advice
involving the use of attest or non-attest skills all of which was verified
by a certified public accountant holding an active license to practice,
meeting requirements prescribed by the board by rule. This
experience would be acceptable if it was gained through employment
in government, industry, academia or public practice.

Residency requirements
To be eligible for the initial or complete re-examination in Kansas, a candidate must be a resident or have a place of business as a public accountant in, or be permanently employed by a public accounting firm in Kansas.


Renewals
July 1 - June 30; biennial odd/even years based on year permit was issued or renewed

CPE
80 hours of acceptable continuing education (CE) during each biennial period for renewal. Two hours in professional ethics relating to the practice of certified public accountancy.

Ethics courses, which shall be defined as courses dealing with regulatory and behavioral ethics, shall be limited to courses on the following:

  • professional standards
  • licenses and renewals
  • SEC oversight
  • competence
  • acts discreditable
  • advertising and other forms of solicitation
  • independence
  • integrity and objectivity
  • confidential client information
  • contingent fees
  • commissions
  • conflicts of interest
  • full disclosure
  • malpractice
  • record retention
  • professional conduct
  • ethical practice in business
  • personal ethics
  • ethical decision making
  • corporate ethics and risk management as these topics relate to malpractice and relate solely to the practice of certified public accountancy

16-hour program of acceptable continuing education during each year within the biennial period. At least eight of the 16 hours shall be in the area of municipal accounting or auditing.
 

Sources:

Education

Ethics

CPE

Renewals

Experience, Kansas accountancy laws