Kansas CPA Requirements
Exam and License Requirements To Become A CPA
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Requirements
Exam Program
Kansas CPA Requirements
Kansas CPA requirements are administered and determined by the Kansas Board of Accountancy (KSBOA). Obtaining a CPA license in Kansas requires candidates to satisfy the educational requirements, pass the CPA Exam, obtain work experience, and pass the ethics exam.
Kansas is a two-tiered state, meaning a certificate will be issued upon passing the CPA Exam, and a license will be issued upon gaining work experience. The KSBOA works closely with the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA) to administer the CPA Exam and process licenses.
Social Security Requirement | Yes |
Age, Citizenship, and Residency Requirements |
|
Good Moral Character | Yes |
Education Requirements for Licensure | 150 hours (inclusive of the B.A.) |
Pass the Exam | Minimum of 75 in each section |
Ethics Exam Requirements | Yes |
Work Experience | 1 year of full-time experience |
International CPA Examination Program | Yes |
In order to sit for the CPA Exam and gain CPA licensure in Kansas, candidates must obtain a baccalaureate or higher-level degree from an institution/university recognized by the KSBOA. Candidates must furthermore complete a minimum of 150 semester hours that includes the following:
- 42 semester hours in Business and General Education. Includes courses in:
- Courses on macro and microeconomics, and one upper-division economics course
- At least two courses in business law
- College algebra or higher-level math course
- Information systems and applications course, equivalent to at least 200-level course
- Finance
- Management and Administration
- Marketing
- Production, Operations research, or Applications of Quantitative techniques to business problems
- 30 semester hours in Accounting Theory and Practice. Includes courses in:
- Financial Accounting and Reporting for Business Organizations
- Managerial Accounting (above introductory level)
- Auditing courses based on standards accepted by the AICPA auditing standards board or the PCAOB or both
- U.S. Income Taxation
- Accounting Systems (above introductory computer course)
- 11 semester hours in Written and Oral Communication
Kansas CPA candidates may sit for the CPA Exam up to 60 days before meeting the educational requirement and must submit the final transcripts to NASBA within 120 days of taking the first exam section.
The four-part CPA Exam must be passed within 18 months with a minimum score of 75 on each section.
Candidates must pass the AICPA ethics exam to obtain a Kansas CPA Certificate. This is an 11-hour self-study course available by the AICPA; you must score a minimum of 90 to pass the exam.
Obtaining one year of full-time experience in accounting, verified by a licensed CPA, is essential to obtaining a CPA license in Kansas. This experience must include providing any service or advice using attest, accounting, tax or consulting skills, financial advisory, management advisory, and compilation. Candidates can gain experience via employment in government, industry, academia, or public practice. Note that internships may not be counted toward the experience requirement.
International CPA candidates can apply to become a CPA in Kansas as it participates in the International CPA Examination Program. In this case, candidates must have their educational credentials evaluated by the NASBA International Evaluation Services (NIES) and satisfy the 150 semester hour requirement to qualify for the CPA Exam and licensure in the state.
Kansas CPA Exam & Licensing - Cost and Fees
KSBOA levies an application fee of $170 for the initial CPA Exam application, and NASBA levies a $238.15 fee for each exam section. Fees are submitted at the time of application and are non-refundable. A re-examination fee of $85 is to be paid to the state board if taking one or more sections again.
Kansas CPA Exam Fees | ||
---|---|---|
Initial Application Fee | $170.00 | |
Auditing and Attestation (AUD) | $238.15 | |
Business Environment and Concepts (BEC) | $238.15 | |
Financial Accounting and Reporting (FAR) | $238.15 | |
Regulation (REG) | $238.15 | |
Total | $1,122.60 |
In Kansas, CPAs will be issued licenses upon meeting the experience requirements prescribed by the KSBOA. Hence, all CPA certificate holders must apply for an Initial Permit to Practice to the state board.
Kansas CPA License Renewal Requirements
KS state board specifies that CPA licensees must renew their license biennially by June 30 of the odd/even year, based on the year the permit was issued. This includes a fee of $165. The license will be renewed, provided the Continuing Professional Education (CPE) requirements are met for the biennial period. If the licensee fails to obtain the CPE as per the regulations, the candidate must obtain an additional eight hours of CPE within a specified period before the license is renewed.
Kansas CPA Continuing Education Requirements
All CPA licensees from Kansas must meet the required 80 CPE hours every two years, including two hours of ethics. The CPE completed can include professional development programs, technical sessions, university or college courses, or programs in accounting, auditing, consulting services, or ethics. Note that you can carry forward up to 20 CPE hours over the required amount for permit renewal. You must furthermore maintain the CPE records for five years and produce the necessary completion certificate issued by the Continuing Education (CE) sponsor.
Kansas CPA Exam: Exam Dates, Score Release and Scheduling
The CPA Exam is available year-round and administered by CPA Examination Services (CPAES), a NASBA sub-division. Candidates can schedule their exams based on their preference by checking the target exam and score release dates. The AICPA biennially announces the CPA Exam score release dates, and scores are accessible within 48 hours of the target score release date.
Let us look at the application process and scheduling for the CPA Exam.
Submit CPA Exam Application and Fees
Once you have met the Kansas CPA Exam requirements, you Kansas can apply for the exam via CPA Central, NASBA's examination portal. Make sure to enter all the necessary information, and have your educational transcripts sent directly from your institution/university to NASBA. The initial application fee is $170.
Obtain Authorization to Test (ATT)
Upon application submission, the KSBOA will determine your CPA Exam eligibility. If eligible, the state board will send you an Authorization to Test (ATT) confirming your eligibility to sit for the CPA Exam in Kansas.
Receive Your Notice to Schedule (NTS)
Subsequently, you will receive a Notice to Schedule (NTS) via the NASBA Candidate portal within three to six weeks of the application. It is an important document to schedule your CPA Exam and a mandatory document to carry to the Prometric testing center.
Schedule Your Exam With Prometric
After receiving your NTS, you can schedule your CPA Exam using Prometric. The portal helps you to schedule your exam based on your preferred date and location. We suggest you check for and select the nearest Prometric testing center.
Pass the CPA Exam
Candidates are deemed to have passed the CPA Exam by scoring a minimum of 75 in each section within 18 months.