Kansas CPA Requirements

Known as the Sunflower State for its expansive floral meadows, Kansas also serves as the headquarters for companies like Amazon, CarMax, Geico, General Motors, and Hostess Brands.

The Bureau of Economic Analysis cites the state's agriculture and manufacturing industries as contributors to record employment growth. Kansas outperformed every state in the third quarter of 2023, with its workforce growing by 9.7%.

Licensed certified public accountants (CPAs) in Kansas enjoy opportunities to work in these industries and more. Becoming a CPA in Kansas requires two steps: certification and licensure.

Prepare for your accounting career with this guide on Kansas' CPA requirements. As an accountant in Kansas, you can discover more about education and experience qualifications, along with how to maintain your license.

Education Requirements for Becoming a CPA in Kansas

Aspiring CPAs must complete education requirements to take the Uniform CPA Examination and get licensed. According to the Kansas Statutes Annotated, CPAs need a bachelor's degree approved by the Kansas Board of Accountancy (KSBOA) with 150 semester credits and a concentration in accounting. During the application process, candidates submit transcripts to the board to ensure they meet these requirements.

Because typical bachelor's programs require only 120 credits, accountants need to earn an additional 30 credits. The additional credits can come from accelerated bachelor's-to-master's accounting programs. These intensive pathways fulfill Kansas CPA requirements and can put each candidate on a path to earn an undergraduate and graduate degree in about five years.

Concentrations, Credits, and Course Acceptance

Kansas requires that each first-time CPA applicant holds a bachelor's in accounting with at least 150 semester credits or 225 quarter credits. Schools offer accounting concentrations in areas like cost accounting, forensic accounting, and international tax. Graduate students can pursue additional specializations.

To qualify for the CPA exam in Kansas, you need 42 credits in business and general education, 11 written and verbal communications credits, and 30 credits in accounting theory and practice. Audited courses do not count toward the required 150 semester credits.

The 42 credits need to cover the following:

• Macroeconomics and microeconomics courses, and an upper-division economics course
• Minimum of two courses in business law or business with a legal focus
• Algebra or an advanced mathematics course
• Statistics and probability theory
• Information systems course at a 200-level equivalency
• Finance
• Marketing
• Management and administration
• Business production, operations research, or a quantitative techniques course

The 30 credits hours in accounting theory and practice must include:

• Intermediate accounting, advanced accounting, or accounting theory

• Managerial accounting
• Auditing standards, including income taxes, accounting systems, and data analytics for business, all at the 200-level

In addition to the specific coursework, you can receive credit for:

• Advanced placement
• Examinations
• Military education
• Work experience

Kansas Experience Requirements

Unlike one-tier states that only require a permit or license, Kansas is a two-tier state, requiring prospective CPAs to earn licensure after passing the CPA exam. Candidates do not need work experience to take the exam but must have worked professionally to earn licensure in Kansas.

Unlicensed CPAs can use a certification only as a credential. After completing the experience requirements, CPAs can earn a permit (or license) to practice.

The KSBOA requires that CPAs have one year of work experience to qualify for a license. Accounting work experience can include:

Licensed CPAs verify a prospective CPA's work experience. That documentation gets submitted to the board for review when CPAs apply for a license.

CPA Exam Requirements

All states mandate that candidates complete the CPA exam, which comprises the same four parts in every state. Three core sections include questions concerning auditing and attestation, financial accounting, and taxation. The final discipline section covers business analysis, information systems, and tax compliance. You have a choice of which discipline to study.

In addition to eligibility requirements, the next sections detail state-specific Kansas CPA requirements.

Eligibility to Take the Exam

Kansas allows applicants to sit for the CPA exam 60 days before they complete the required education requirements. Kansas offers testing sites in Topeka, Wichita, Overland Park, and Hays.

Eligible applicants for the Kansas CPA exam must be state residents or employed at public accounting agencies. While you do not need to be a U.S. citizen to become a CPA in Kansas, you must have a Social Security number.

Applying for and Scheduling the Exam

Regarding the CPA exam, you need to register and then schedule your test dates. You can apply for the exam through the National Association of State Boards of Accountancy (NASBA) website. Registering allows you to:

• Establish and verify an Okta account.
• Create a new candidate profile.
• Submit online application materials, including official college transcripts, and pay fees to NASBA.

Official transcripts must come from your academic institution(s). You have up to 120 days after taking the first exam section to submit your transcripts. Failure to do so could void your test scores.

Once the board evaluates your application, they send a Notice to Schedule (NTS). At this point, you must contact Prometric, the company that administers the exam, within six months. Test-takers can complete the exam in any order. They have up to 18 months to complete the entire test. Regardless of how many exam applications you submit, each candidate only receives one NTS at a time. Test-takers who fail any exam section can immediately reapply to retake it. Every portion of the test takes four hours.

The following outlines the costs for registering and applying for the CPA exam, certification, and license in Kansas:

• $90 education application fee
• $50 Kansas certification
• $344.80 examination fee per section
• $82.50-$165 permit fee

After Passing the Exam

Grades for the CPA exam are posted on the NASBA website on a rolling basis. Scores remain valid for up to 18 months.

After passing the exam, you also need to take the American Institute of CPAs Professional Ethics course. It takes a 90% passing score to get a certification. Once certified, you can start earning work experience to apply for a license.

CPA Verify, a search site maintained by NASBA, allows your clients and future employers to verify the status of your CPA license.

Maintaining Licensure

Online CPA permit renewals go through Kansas' official state website. CPAs must renew biennially for $173.25.

Before renewing, you must complete the required 80 hours of continuing professional education (CPE) credits, with two hours covering ethics. You may report your completed hours from July 1 to June 30 within the biennial period. Acceptable CPE hours include professional development programs, college courses, and technical programs through the American Institute of Certified Public Accountants. Self-study programs may also qualify for credit.

Course sponsors issue a certificate of completion to accompany the Continuing Education Reporting form. You risk disciplinary action by not submitting proper documentation. You can carry over up to 20 hours from a previous renewal.

Moving from Kansas to another jurisdiction requires meeting those licensing requirements. CPAs with certifications or licenses from other states can waive the examination if they completed educational and examination standards equivalent to Kansas-specific requirements. Accounting firms in Kansas need at least one licensed owner.

Questions About Kansas CPA Requirements