Kansas CPA Exam and License Requirements

Publication Date :

14 May, 2023

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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 Exam Requirements

Eligibility Requirements
Fees
Required Documents
Ethics Requirements

Kansas CPA License Requirements

Education Requirements
Exam Requirements
Experience 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 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	-
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)

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