Kansas CPA Exam and License Requirements
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Kansas CPA Exam
Kansas CPA (Certified Public Accountant) License authorizes eligible professionals to practice public accountancy in the U.S. province. Kansas has a unique set of education, exam, and other requirements that a candidate must comply with to obtain the CPA license in the state.
The state observes a two-tier licensing system. It signifies that the applicants obtain a certificate after passing the CPA Exam. However, this certificate does not entitle them to practice as a CPA. To get the practice privilege, they must receive the CPA license after gaining the relevant experience and fulfilling other requisites.
The Kansas State Board of Accountancy (KSBOA) is the governing entity approved to license the CPAs in the state. The state also takes part in the International Examination Program.
Furthermore, here lies the detailed guide to the Kansas CPA exam and license requirements.
Contents
Kansas CPA License Requirements
Kansas CPA Exam Requirements
CPA Exam is a four-part series of computer-assisted tests. It evaluates your aptitude in all aspects of public accounting. The passing score for each section is a minimum of 75 points on a scale of 0-99.
The American Institute of Certified Public Accountants (AICPA), the National Association of State Boards of Accountancy (NASBA), and Prometric test centers coordinate to conduct the test all over the globe.
You must complete the examination within the rolling 18-month period, beginning from the date you sat for the first passed section. The CPA exam comprises four sections with a total of 20 testlets, including three types of questions.
CPA Exam Sections | Allotted Time | Question Types | Testlets |
Auditing & Attestation (AUD) | 4-hour | Multiple-choice Questions (MCQs) | 5 |
Task-based Simulations (TBSs) | |||
Business Environment & Concepts (BEC) | 4-hour | Multiple-choice Questions (MCQs) | 5 |
Task-based Simulations (TBSs) | |||
Written Communication Tasks (WCTs) | |||
Financial Accounting & Reporting (FAR) | 4-hour | Multiple-choice Questions (MCQs) | 5 |
Task-based Simulations (TBSs) | |||
Regulation (REG) | 4-hour | Multiple-choice Questions (MCQs) | 5 |
Task-based Simulations (TBSs) |
Eligibility Requirements
Residency Requirements
To be eligible for the exam, candidates must be a resident of Kansas. A candidate may be considered a resident on meeting one of the following prerequisites.
Residency Prerequisites | Acceptable Documentation |
Physically residing in Kansas | Copy of your valid driver’s license |
Copy of a billing agreement/lease agreement/mortgage with address | |
On military assignment in Kansas | Copy of military orders |
Place of business in Kansas as a public accountant | Proof of business ownership |
A public accounting firm’s full-time employee in Kansas | Letter from the employer stating permanent and present employment |
Please note that a candidate must submit the required documents with the application form to confirm residency.
Educational Requirements
You must hold at least a baccalaureate degree from a board-approved academic institute with 150 semesters (225 quarter) hours with a concentration in accounting, including:
- Minimum 42 semesters (63 quarters) hours in business and general education courses
- Minimum 11 semesters (16.5 quarters) hours in written and oral communications
- Minimum 30 semesters (45 quarter) hours in accounting theory and practice
Candidates with satisfactory verification of meeting the 150-hour requirement may request a waiver of up to six hours (maximum three hours in each category) of the course requirements.
You may attempt the examination up to 60 days before meeting the education requisite. However, ensure to submit the required documents within 120 days after taking up the first section.
Moreover, submit your CPA application, related fees, residency proof, and documents to CPA Examination Services (CPAES). For the complete process, kindly check the NASBA portal.
Fees
First-time applicants:
Particulars | Amount | Total Fees |
Application fee | - | $170 |
Examination fees | - | - |
AUD | $238.15 | - |
BEC | $238.15 | - |
FAR | $238.15 | - |
REG | $238.15 | $952.6 |
Total Fees | $952.6 | $1,122.6 |
Re-exam applicants:
CPA Exam Sections | Exam Fees (per section) | Total Exam Fees (all sections) | Registration Fees | Total Fees |
4 exam sections | $238.15 | $904.6 | $85 | $989.6 |
3 exam sections | $238.15 | $678.45 | $85 | $763.45 |
2 exam sections | $238.15 | $452.3 | $85 | $537.3 |
1 exam sections | $238.15 | $226.15 | $85 | $311.15 |
Kansas does not allow candidates to withdraw from the examination or request a Notice-to-Schedule (NTS) extension. However, it permits them to obtain a partial exam fee refund or request an NTS extension under dire circumstances.
Both application and examination fees are non-refundable. Thus, apply for a section only if you can take it within the NTS validity period, i.e., six months.
Required Documents
Following is the list of required documents to be submitted to CPAES
Documents | Submission Authority |
General Requirements | - |
Official transcripts (both electronically & physically delivered transcripts acceptable) | Academic Institute |
Photograph Form with a 2x2 photograph (taken within the last 3 months displaying your head & shoulders only) | You |
Conditional Requirements | Â- |
Certificate of Enrollment | Academic Institute |
International Evaluation Report with international transcripts | NASBA International Evaluation Services (NIES) |
Testing Accommodations Request Form | You |
Signed copy of the KSBOA Cheating Policy | You |
Copy of the pre-evaluation KSBOA results | You |
Know that CPAES does not accept photocopied transcripts and considers them unofficial. Hence, you must submit all original documents.
Ethics Requirements
Since Kansas follows the two-tier licensing system, passing the CPA exam allows you to obtain the CPA certificate. However, before applying for the certificate, you must take the AICPA’s Professional Ethics course to fulfill the ethics requirement. To pass the Ethics Exam, you must score a minimum of 90%.
Now, let’s get you all the details.
Thus, candidates receive the CPA Certificate only after passing the CPA Exam and the Ethics Exam. However, they may only use the CPA as a credential and not as a permit to practice. So, besides passing the CPA Exam, they must meet the license requirements to perform the duties of a CPA in Kansas.
Kansas CPA License Requirements
Here is the checklist for Kansas CPA licensure applicants.
Particulars | Requirements |
State residency | Required |
Social Security Number | Required |
Education | Earn 150 semester hours with a minimum bachelor’s degree |
Exam | Pass all four sections with a minimum of 75 points in each |
Experience | Gain 1 year of relevant experience |
Apply for Kansas CPA License through KSBOA. Please check the state board website for further information.
Education Requirements
The education requirements in Kansas to sit for the CPA exam and obtain the CPA license are the same.
Candidates must obtain 150 semester hours with at least a bachelor’s degree from a board-authorized academic institution. More details are specified in the Eligibility Requirements section.
Exam Requirements
Kansas CPA aspirants must pass all four Uniform CPA Examination sections within the rolling 18-month period. Ensure to score a minimum of 75 points in each on a scale of 0-99. To know more, please visit the Kansas Exam Requirements section.
Experience Requirements
After receiving your CPA certificate, you must meet the experience requirement before applying for the CPA license. To fulfill your experience requirement, you must gain one year of accounting experience verified by an active CPA.
The accounting experience may be full-time or part-time, with at least 2000 hours gained within 1-3 years. It includes demonstrating attest or non-attest skills. You may earn the required employment in government, industry, academia, or public practice.
Continuing Professional Education (CPE)Â
The Kansas CPA License requires renewal every two years with 80 CPE credit hours. You may earn the required hours through programs offered by NASBA’s National Registry of Sponsors.
Here is everything you must know about CPE requirements.
Particulars | Requirements | |
The renewal date of the license | June 30 (biennially) based on the certificate number | |
Even year for an even certificate number and odd year for an odd certificate number | ||
CPE reporting period | July 1-June 30 (biennially) based on the certificate number | |
Even year for an even certificate number and odd year for an odd certificate number | ||
Required CPE hours | 80 hours (with a minimum of 16 hours annually for a licensed municipal accountant) | |
Ethics requirement | 2 hours | |
Other subject area requirements | 8 hours annually in municipal accounting & auditing (for a licensed municipal accountant) | |
Credit limitations | Group internet-based | Programs from sponsors approved by NASBA’s National Registry, AICPA, or a state society |
Instruction | Maximum 50% | |
Personal development courses | Maximum 30% | |
Self-study | Programs from sponsors approved by NASBA’s National Registry, AICPA, or a state society | |
Credit calculation | Instruction | Credit = Presentation + Preparation (maximum twice of presentation) |
Partial credit | Half credits after the first hour are acceptable | |
University/College | Credit courses | 1 semester hour = 15 CPE hours |
1 quarter hour = 10 CPE hours | ||
Non-credit courses | 1 classroom hour = 1 qualifying hour | |
Other state policies | Carryover | Maximum 20 hours earned in excess of the 80-hour requirement |
Can’t satisfy the professional ethics requirement | ||
Exemption | Non-Kansas permit holders having a principal place of business outside Kansas | |
Such permit holders must verify to meet their respective state’s CPE requirements | ||
KSBOA considers their state’s CPE requirements substantially equivalent to Kansas |
The journey to Kansas CPA licensure begins with the right exam strategy. So, devise a smart study plan and schedule the exam wisely. You may opt for Topeka, Wichita, Overland Park, or Hays to sit for the CPA exam in Kansas.
Once you obtain the CPA Certificate after passing the CPA Exam and the Ethics Exam, complete the required experience to earn the Kansas license as soon as possible. Moreover, avail latest details about the exam or licensing procedure via the KSBOA website. Learn more about CPEs for CPA
Kansas Exam Information & Resources
1. Kansas Board of Accountancy (https://ksboa.kansas.gov/)
Landon State Office Building, 900 SW Jackson Street, Suite 556,
Topeka, Kansas 66612
Phone: 785-296-2162
Fax: 785-291-3501
Email: ksboa@ks.gov
2. Kansas Society of CPAs (https://www.kscpa.org/)
The Kansas Society of Certified Public Accountants
114 SE 8th Ave
Topeka, KS 66603
Ph: 785-272-4366
Email: info@kscpa.org
3. Kansas Secretary of State (https://www.kssos.org/)
Memorial Hall, 1st Floor
120 SW 10th Avenue
Topeka, KS 66612-1594
Ph: 785-296-4564
Email: kssos@ks.gov
4. NASBA (https://nasba.org/)
150 Fourth Ave. North
Suite 700
Nashville, TN 37219-2417
Tel: 615-880-4200
Fax: 615-880-4290
5. AICPA (https://www.aicpa.org/)
220 Leigh Farm Road
Durham, NC 27707-8110
P: +1.919.402.4500
F: +1.919.402.4505
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