the requirements to sit for the CPA Exam?
of course work consisting of at least 150 semester hours, with a
concentration in accounting, at a college or university recognized by
the board, and the applicant is the holder of a baccalaureate or higher
candidate MUST meet the education requirements and be able to provide
an official transcript or transcripts indicating such BEFORE making
application to sit for the exam.
b.Within the 150-hour
education requirement, a candidate must complete 42 semester hours in
business and general education courses, including the following:
At least 11 hours in written and oral
communications; (this includes courses such as English Composition,
Speech, Business Communications, it does not include Foreign Language,
Poetry, Literature, Theatre, etc.)
(3) at least 30 semester
credit hours in courses in accounting
theory and practice, including the following:
(A) Financial accounting
(B) managerial accounting
beyond an introductory course;
tax course; and
systems beyond an introductory computer course.
(1) Credit for advanced
(2) credit by
(3) credit for military
Credits recognized by the board pursuant to this
subsection shall not exceed a total of six semester hours.
(c) Credit shall not be allowed for any course that is
(d) Any credits earned for an accounting internship may
count toward the overall 150-hour education requirement, but these
credits shall not be acceptable in satisfaction of the required 30
hours of accounting theory and practice.
(e) Credits earned for CPA exam review courses shall not
be acceptable in satisfaction of the required 30 hours of accounting
theory and practice. However, these
credits may be used toward the overall 150-hour education requirement.
(f) Not to
exceed a total of six hours, up to three hours of course requirements
specified in paragraph (a)(1), (a)(2), or (a)(3) may be waived by the
board, for good cause and upon receipt of satisfactory verification
that the applicant has otherwise met the requirements.
Be a resident of Kansas, or be
permanently employed by a public accounting firm in Kansas.
2.Is it true
that the Board may waive some of the required courses?
For good cause, not to exceed a total of six
hours, up to three hours of course requirements in each of the three
categories listed above may be waived by the board, but only if the
applicant has met the 150 hour education requirement and can provide
satisfactory verification that he or she has otherwise met the course
requirement. NOTE: BEGINNING JANUARY 1, 2007, THE BOARD
WILL NO LONGER GRANT REQUESTS FOR A WAIVER OF COMMUNICATION HOURS.
3.Where do I
get an application to sit for the CPA Exam?
By contacting CPA Examination Services at
1-800-CPA Exam (1-800-272-3926) ask for the Kansas Coordinator; or via
the Internet at www.nasba.org.
4.Can I sit
for the exam any time I want, and as often as I want?
The exam IS offered in
“windows”. A “window” is the equivalent of
a quarter. The exam will be open the first two months of
each testing window, and will be closed
the last month to refresh questions.
Therefore a person can schedule to sit for the exam in the months of
April May, July, August, October and November.
A candidate may
not sit for a particular section more than once in a testing window.However, a candidate will be able to sit for a
particular section 4 times in a year.
the exam application deadlines?
is no application deadline date.Applications will
be taken and processed when submitted.However,
once a candidate has been issued a “Notice to Schedule”, the candidate
will have six months from the issuance of the “Notice to Schedule” in
which to sit for the approved exam
6. Do I have
to sit for all four parts of the exam at one time?
be able to apply for one section of the examination at a time.Once the candidate is issued a “Notice to Schedule”,
the candidate will have six months from the date the “Notice to
Schedule” is issued to sit for the approved sections.However,
once a candidate has passed a section, the candidate will have 18
months from the date that part is passed to pass the remaining sections
before losing credit for the passed part.
7. Where is
the CPA Examination held?
It is up to the candidate to schedule his/her
dates and times to sit for the exam.However, when
a person has been sent a “Notice to Schedule”, the candidate may
schedule to sit for the exam at any Prometric
site in the
that provides testing for the CPA exam.Go to www.prometric.com
for site information.
8. When are the results of the exam released, and
who will notify me?
Grades are released as they are received by
the AICPA. Throughout the exam, NASBA will send
a letter to the candidate indicating the candidate's
score for a particular section. However, once
a candidate has passed all 4 parts of the exam, the
Board will notify the candidate of the successful
completion of the exam--not NASBA. This process
will take longer than when NASBA notifies the candidate,
because all of the grades have to be released by the
AICPA for the testing window and the successsful candidate
files then sent to the Board by NASBA. Once
this occurs, the Board will notify the candidate of
their sucesssful completion of the exam. We
appreciate your patience.
A candidate may access their scores online by clicking
on the following link:
am from a foreign country, what requirements must I meet to sit for the
CPA Exam in Kansas:
An individual with a foreign degree must have
their foreign degree evaluated to substantiate that the foreign degree
is equivalent to a baccalaureate degree from a U.S. institution and must satisfy the
150-semester credit hour requirement.Any
organization listed as a member of NACES (National Association of
Credential Evaluation Services) is approved by the Board.The
evaluation must be a specific course-by-course comparison to Kansas requirements, not a general evaluation.
10. I passed
the exam; can I call myself a CPA?
Once you have passed the CPA exam, you are
required to pass the AICPA’s Professional Ethics course.Once
a candidate has successfully completed the ethics course, and has been
issued a Kansas CPA certificate, a person may use the CPA as a
credential only. (In other words, CPA may appear after a person’s name
if they are working in an industry that is not related to the practice
of public accountancy.)The CPA Certificate allows
a person to use the designation as a credential, not hold out or sign
reports for the public as a CPA.If a person wants
to reflect this information on a resume, then we strongly suggest that
the CPA designation is explained by saying, “not licensed to practice
if I sat for the exam before the education requirement changed, do I now have to meet the 150-hour
education requirement to sit for the exam in the future?
If you sat for the CPA Exam in Kansas as a Kansas candidate prior to July of 1997, you do not
have to meet the 150 hour education requirement to sit for the exam
in Kansas in the future.