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.

Kansas CPA Exam & License Requirements

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. 

Kansas CPA License Process

Contents

Kansas CPA Exam Requirements

Kansas CPA License Requirements

Continuing Professional Education (CPE)

Kansas Exam Information & Resources

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 SectionsAllotted TimeQuestion TypesTestlets
Auditing & Attestation (AUD)4-hourMultiple-choice Questions (MCQs)5
Task-based Simulations (TBSs)
Business Environment & Concepts (BEC)4-hourMultiple-choice Questions (MCQs)5
Task-based Simulations (TBSs)
Written Communication Tasks (WCTs)
Financial Accounting & Reporting (FAR)4-hourMultiple-choice Questions (MCQs)5
Task-based Simulations (TBSs)
Regulation (REG)4-hourMultiple-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 PrerequisitesAcceptable Documentation
Physically residing in KansasCopy of your valid driver’s license
Copy of a billing agreement/lease agreement/mortgage with address
On military assignment in KansasCopy of military orders
Place of business in Kansas as a public accountantProof of business ownership
A public accounting firm’s full-time employee in KansasLetter 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
Kansas CPA Exam Education Requirements

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:

ParticularsAmountTotal 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 SectionsExam Fees (per section)Total Exam Fees (all sections)Registration FeesTotal 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

DocumentsSubmission 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-
Certificate of EnrollmentAcademic Institute
International Evaluation Report with international transcriptsNASBA International Evaluation Services (NIES)
Testing Accommodations Request FormYou
Signed copy of the KSBOA Cheating PolicyYou
Copy of the pre-evaluation KSBOA resultsYou

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. 

AICPA's Ethics Exam for Licensure

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. 

ParticularsRequirements
State residencyRequired
Social Security NumberRequired
EducationEarn 150 semester hours with a minimum bachelor’s degree
ExamPass all four sections with a minimum of 75 points in each
ExperienceGain 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) 

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. 

ParticularsRequirements
The renewal date of the licenseJune 30 (biennially) based on the certificate number
Even year for an even certificate number and odd year for an odd certificate number
CPE reporting periodJuly 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 hours80 hours (with a minimum of 16 hours annually for a licensed municipal accountant)
Ethics requirement2 hours
Other subject area requirements8 hours annually in municipal accounting & auditing (for a licensed municipal accountant)
Credit limitationsGroup internet-basedPrograms from sponsors approved by NASBA’s National Registry, AICPA, or a state society
InstructionMaximum 50%
Personal development coursesMaximum 30%
Self-studyPrograms from sponsors approved by NASBA’s National Registry, AICPA, or a state society
Credit calculationInstructionCredit = Presentation + Preparation (maximum twice of presentation)
Partial creditHalf credits after the first hour are acceptable
University/CollegeCredit courses1 semester hour = 15 CPE hours
1 quarter hour = 10 CPE hours
Non-credit courses1 classroom hour = 1 qualifying hour
Other state policiesCarryoverMaximum 20 hours earned in excess of the 80-hour requirement
Can’t satisfy the professional ethics requirement
ExemptionNon-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