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.