| Ethics
Requirement for Permits Renewed 2006 and Beyond
To renew your permit in 2006 and beyond, you
will be required to obtain at least 2 hours in professional
ethics relating to the practice of public accountancy as
part of your CPE requirement. (The 2 hour ethics requirement
is part of, not in addition to, the required CPE for renewal).
All of your ethics hours may be used toward the overall
CPE requirement and may be included in any carry-forward
for the next renewal period (if applicable). However, any
additional ethics hours over and above the required 2 hours
cannot be used to meet the professional ethics requirement
for any subsequent renewal period. You will be required
to provide copies of certificates of attendance or certificates
of completion for all ethics hours claimed with your permit
renewal applications. The certificate shall specify the
name of the program or course and the number of credit hours
earned for professional ethics. Any ethics CPE obtained
for other state licensure requirements may be used to meet
the Kansas CPE ethics requirement. |