are some of the most frequently asked questions we receive.
If you have any additional questions, or need any additional
information, please contact the Board office at 785-296-2162,
by Fax at 785-291-3501, or via our web e-mail submission form
1.What are the requirements
to sit for the CPA Exam?
1.Successful completion 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 academic
may submit a application no more than 8 weeks before
completing the education requirement. However, a
notice to schedule will not be issued until the
candidate provides an official transcript reflecting
compliance with all of the education requirements.
2.Within the 150-hour education requirement, a candidate must complete 42 semester hours in business and general education courses, including the following:
A macroeconomics course, a microeconomics course, and one upper division economics course
At least two courses in the legal aspects of business or business law;
College algebra of higher-level course;
Statistics and Probability theory course;
Computer systems and applications course;
Management and Administration course;
Marketing course; and
Production, Operations Research or applications of quantitative
techniques to business problem course.
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.)
At least 30 semester credit hours in accounting theory and practice including:
Financial Accounting and reporting for business organizations course, which may include one of the following:
Intermediate Accounting course
Advanced accounting course; or
Accounting theory course.
Managerial Accounting beyond an introductory course;
Auditing course concentrating on auditing standards generally accepted in the United States as issued by the AICPA auditing standards board or the PCAOB, or both;
U.S. Income tax course; and
Accounting Information Systems beyond an introductory computer course.
3.Residency--be a resident of
Kansas, or have a place of business as a public
accountant in, or be permanently employed by a public
accounting firm in Kansas.
2. Is it true that the Board may waive some of the required
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
Note that a waiver is an exception, not the rule,
so any request for a waiver will be considered on
a very narrow basis and must be for good cause.
Please see the Board's position paper on waivers
under the "CPA Exam Info" tab.
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) ext. 4252; or by
4. Can I sit for the exam any time
I want, and as often as I want?
The exam will be 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 January, February, 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.
5. What are the exam application
Commencing with the computerized
exam, there 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 sections. Remember that not all
of those six months will be testing months.
6. Do I have to sit for all four
parts of the exam at one time?
Candidates will 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?
In Kansas, there are four Prometric (Sylvan) sites:
Topeka:2800 Wanamaker Road, Phone: 785-272-7500
Wichita:2020 N. Woodlawn, Ste. 20 Phone:
Overland Park: College Oaks A, 11880 College Blvd., Ste. 100., Phone:
Hays:Ft. Hays University, Pickens Hall, Room 300,
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 US 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 and may be accessed by the candidate online.
Once a candidate has passed all 4 parts of the exam,
the Board will notify the candidate of the successful
completion of the exam in writing. This process will
take longer 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:
9.I 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. Contact the Board office for a listing of acceptable foreign evaluators.
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.)
CAUTION: Financial Planning, litigation support, broker/dealer
services, investment advisory, consulting, management
advisory and business valuation services, ALL fall
under the definition of non-attest practice, and in
order to use the CPA designation in connection with
these services, requires a person to hold a valid
Kansas permit to practice. 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 in Kansas". For the definition of practice of certified
public accountancy, plesae go to www.ksboa.org/statutes/1_321.pdf
The definition is broken out into two categories:
attest and non-attest.
11.What 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.
NOTE: KANSAS IS A TWO-TIERED STATE, WHICH MEANS
A PERSON MUST APPLY FIRST FOR A CPA CERTIFICATE AND
THEN A PERMIT (LICENSE) TO PRACTICE AFTER MEETING
AN EXPERIENCE REQUIREMENT. ONLY AFTER OBTAINING A
PERMIT TO PRACTICE, MAY A PERSON HOLD OUT OR SIGN
REPORTS FOR THE PUBLIC AS A CPA. SEE PERMIT QUESTIONS
FOR INFORMATION ON OBTAINING A PERMIT.
1. How do I obtain a CPA certificate by exam,
or by transfer of grades, in Kansas?
A Kansas exam candidate need only
complete the Application for Certificate by Passing
Examination in Kansas, and pay a $25.00 application
fee, after the candidate has successfully completed
the CPA exam and the AICPA ethics exam. A person
transferring their grades to Kansas is required to
meet the specific education requirements at the time
of transfer and be a resident of Kansas.
2. How do I obtain a CPA certificate
by reciprocity in Kansas?
A person whose original certificate is from another state may be issued a certificate by reciprocity if the applicant passed the exam with grades that would have been passing grades that time in this state and the applicant meets all current requirements in this state for issuance of a certificate at the time application is made, and at the time of the issuance of the applicant’s certificate in the other state met all such requirements applicable in this state, or the applicant had four years of experience after passing the exam upon which the applicant’s certificate was based and within the 10 years immediately preceding the application.
PERMIT (LICENSE) TO PRACTICE
A PERSON WHOSE PRINCIPAL PLACE OF BUSINESS IS
IN KANSAS AND WHO HOLDS OUT OR PERFORMS OR OFFERS
TO PERFORM SERVICES AS A CPA MUST HAVE A VALID KANSAS
PERMIT TO PRACTICE.
1. What is the experience requirement for a permit
One year of accounting experience
obtained through employment in government, industry,
academia or public practice, providing any type of
service or advice involving the use of attest or nonattest
skills, all of which was verified by a CPA holding
an active license to practice.
2. Does the person verifying my experience
have to be a supervisor?
The experience no longer has to be
under the direct supervision of a licensed CPA; however,
a licensed CPA must verify that a person has the experience
necessary to obtain a permit to practice.
3. What is the cost for a permit
The fee for a permit to practice is
predicated off of whether the CPA certificate has
an odd or even number and whether the application
for a permit to practice is made in an odd or even
year. For instance, if a person has an odd-numbered
CPA certificate such as 0003, and is making application
for a permit to practice in an odd-year such as 2003,
then the fee will be $150.00. If the odd-numbered
certificate holder makes application for a permit
to practice in an even-year such as 2004, then the
fee for the permit would be $75.00.
4. Do I have to have proof of completion
of CPE to obtain my initial permit to practice?
No. Once you have obtained your first
permit to practice, you will be assigned a number
of pro-rated CPE hours to obtain before the next renewal.
5. Oops! I didn't renew my permit
because I didn"t think I needed it, but circumstances
changed and now I do. How do I go about "reinstating"
If a person decides within 1 year
after the permit expired that he or she wants the
permit, then the permit is considered to be a late
renewal, which requires proof of completion of the
80 hours required to renew (plus an additional 8 hours
penalty if the 80 hours were not completed within
the permit period, or a person did not meet the minimum
20 hours required in each year of the renewal period),
plus payment of a late fee of $225.00.
If a person has been without a permit for longer
than 1 year, then the process is deemed to be a
"reinstatement of permit". This requires proof of
completion of 40 hours of CPE within the previous
12 months from the date of application for reinstatement,
plus payment of a higher fee.
6. I don't
provide any attest services. Am I required to
hold a permit to practice to provide non-attest services
as a CPA?
Yes. Financial Planning,
litigation support, broker/dealer services, investment
advisory, consulting, management advisory and business
valuation services, ALL fall under the definition
of non-attest practice, and in order to use the CPA
designation in connection with these services, requires
a person to hold a valid Kansas permit to practice.
For the definition of practice of certified public
accountancy, please go to www.ksboa.org/statutes/1_321.pdf
The definition is broken out into two categories:
atttest and non-attest.
FIRM REGISTRATION, FIRM NAMES & FIRM OWNERSHIP QUESTIONS
Firm, as defined in K.S.A. 1-321(k) means: (1) An individual who operates as a sole practitioner and who issues reports subject to peer review; or (2) any business organization including, but not limited to, a general partnership, limited liability partnership, general corporation, professional corporation or limited liability company.
1. Must I register my firm?
a. A CPA firm with an office in Kansas that performs or offers to perform any attest and/or non-attest services for the public (as defined in K.S.A. 1-321(d) and (s)), must register with the Board.
b. A CPA firm that does not have an office in the state of Kansas but performs or offers to perform attest services described in K.S.A. 1-321(d) for a client in Kansas, must register with the Board.
c. A CPA who owns a business organization that has an office in Kansas through which he or she performs or offers to perform attest and/or non-attest services as a CPA; i.e. an LLP, LLC, general corporation, professional corporation (association) or partnership, must register that business organization with the Board as a firm, as required by K.S.A. 1-308, regardless of whether or not the entity name includes the CPA’s name, or constitutes a fictitious name.
d. A CPA firm that neither has an office in Kansas nor performs or offers to perform attest services described in K.S.A. 1-321(d) for a Kansas client, is not required to register with the Board, provided that the CPA firm otherwise qualifies for exemption from registration pursuant to K.S.A. 1-308(c).
e. Before registering with the Secretary of State, a firm should first register with the Board to ensure that the name of the firm complies with state law.
2. How often do I renew my firm registration?
Annually by December 31.
3. Are there any restrictions on the content and use of a firm name?
Yes. A CPA is not permitted to practice certified public accountancy utilizing or advertising a firm or professional name that is misleading as to the legal form of the firm, the persons who are partners, officers, members, managers or shareholders of the firm or any other matter. See K.S.A. 1-316. Although the Board permits the use of fictitious firm or professional names, the content and use of such names are subject to limitations as further described in K.S.A. 1-316 and K.A.R. 74-5-406. For example, Kansas law limits the use of the terms “& Associate”, “& Associates”, “Group”, “Company”, etc. Furthermore, and without limitation, a firm name may not contain the name of an individual who is neither a present nor a former partner, member, or shareholder of the firm or its predecessor.* (See information concerning non-CPA ownership below).
4. Are non-CPAs allowed to have an ownership in the firm?
Kansas law permits ownership of a firm by a non-CPA, provided that the ownership structure of the firm complies with K.S.A. 1-308, including without limitation, the following requirements:
1. The majority of the firm ownership in terms of equity capital and voting rights must be held by holders of valid licenses to practice as a CPA in some state;
2. Non-CPAs holding firm ownership must be of good moral character and must be natural persons actively participating in the business of the firm, or actively participating in the business of entities, such as partnerships, corporations or other business associations, that are affiliated with the firm.
3. Non-CPAs may not have their name in the firm name.
For more information concerning firm registration, firm names and firm ownership, please contact the Board office.
ONLY PERSONS HOLDING ACTIVE PERMITS TO PRACTICE
ARE REQUIRED TO OBTAIN CPE.
1. What are the CPE requirements?
For active permit holders, the CPE
requirement is 80 hours every 2 years to include 2
hours of ethics that directly relates to the practice
of certified public accountancy.
2. What is the CPE reporting period?
July 1 to June 30
3. Does Kansas have a specific CPE
requirement in the areas of accounting and attest?
4. Does Kansas has an ethics requirement
Yes. 2 hours of the required hours to renew
the permit must directly relate to the practice of
certified public accountancy.
5. What requirements must be met by the CPE program?
It is a formal program of learning that maintains
or improves the professional competence of a permit
holder and requires attendance.
An outline of the program is prepared in advance
and provided to the permit holder.
The program is at least 50 minutes in length.
The program is conducted by a person qualified in
the subject area.
A record of registration and attendance is retained.
6. What types of programs qualify as acceptable CPE?
Professional development programs of the AICPA, State
local chapters of CPAs;
Technical sessions at meetings of the AICPA, State
Societies and local
chapters of CPAs;
University or college credit courses.
University or college non-credit courses.
Formal organized, in-firm or interfirm education programs;
Programs in accounting, auditing, consulting services,
knowledge and applications, taxation, management,
or ethics; and
Programs in personal development, which may include
managing group processes, dealing effectively with
counseling and career planning.
7. What about self-study programs, what types
Individual self-study programs may be eligible, if
all of the following conditions are met:
The program sponsor has been approved
by either the National Association of State Boards of
Accountancy (NASBA) Registry, or is sponsored by or
through the AICPA or a State Society of CPAs;
The program requires registration;
The program includes a final examination;
The participant scores at least 70 % on the final
The participant provides certificates of satisfactory
Independent self-study programs may
be eligible, if all of the following conditions are
The program sponsor has been approved
by either NASBA"s Registry or is sponsored by or through
the AICPA or a State Society of CPAs ;
The participant has a written learning contract with
a program sponsor that contains a recommendation of
the number of credit hours to be awarded upon successful
completion of the program;
The sponsor reviews and signs a report indicating
that all of the requirements of the independent study
program, as outlined in the learning contract, are
The program is completed in 15 weeks or less.
8. How are CPE credits computed?
1 hour (or 1 credit) for each full 50 minutes, and
½ hour, or .5 credit for each full 25 minutes after
the first hour of credit has been earned for attended
and self-study courses.
For instance, if a course lasts 75 minutes, then
1.5 hours, or 1.5 credits, will be awarded for that
A course must, however, reach a full 50 minutes to
be counted for 1 hour, and a full 25 minutes to be
counted as ½ hour. If a course lasts only 45 minutes,
it may not be claimed. If a course lasts 70 minutes,
then only 1 hour may be claimed, because the full
25 minutes were not attained to count for the ½ hour
9. Is there any limit on the amount
of self-study hours I can claim?
There is no limit on the amount of self-study hours.
10. What about instructor/preparation hours/personal
development hours—may they be claimed, and if so,
Hours devoted to actual preparation time by an instructor,
discussion leader, or speaker for formal programs
shall be computed at a maximum of up to twice the
number of CPE credits that a participant would be
entitled to receive, in addition to the time for presentation,
AS LONG AS THE HOURS SERVED CONTRIBITE TO THE PROFESSIONAL
COMPETENCE OF THE APPLICANT.
Repeated presentations of the same course SHALL NOT
BE COUNTED unless it is demonstrated that the program
content involved was substantially changed and the
change required significant additional study or research.
Hours served as an instructor, discussion leader
or speaker, to include preparation, are limited to
50% of the total number of hours of CPE required for
Hours from programs in personal development shall
not exceed 30% of the total number of hours of CPE
required for renewal of permits that renew July 1,
2009 and thereafter.
11. What about carry-forward
hours—are they allowed?
Up to 20 hours of acceptable CPE earned over the
required amount of CPE for permit renewal in the previous
renewal period may be carried over to the next renewal
Carry forward hours may be used toward the CPE requirement
for the next renewal period.
1. Am I required to notify the Board of any address
changes? If so, how do I notify the Board?
Yes. K.A.R. 74-5-408 requires
a CPA to notify the Board in writing of any change
in their home address, business name or business address
within thirty days of the change. You may notify
the Board in writing, either by mail, by fax, or via
e-mail. Our fax number if 785-291-3501. Our webpage
has a Change of Address tab for your convenience.
Our e-mail address is email@example.com
The change of address should include your certificate
number, old and new address, telephone numbers and
indication of your preferred mailing address (office
2. Are there any restrictions on advertising
and use of non-CPA names in a firm name?
Yes. The use of any non-CPA's name or the name
of any entity not registered with the board as a
CPA firm in any advertisement or publication or
under any heading used for certified public accountants
is prohibited. K.A.R. 74-5-403.
TO CLARIFY: TELEPHONE BOOK LISTINGS AND PUBLICATIONS
THAT HAVE LISTINGS SPECIFICALLY FOR CPAS AND CPA
FIRMS SHALL NOT USE THE NAMES OF ENTITIES THAT ARE
NOT REGISTERED AS A CPA FIRM WITH THE BOARD, AND
NAMES OF INDIVIDUALS WHO ARE NOT LICENSED CPAS WITH
THE BOARD. THE NAMES OF AFFILIATED ENTITIES THAT
ARE NOT CPA FIRMS AND THE NAMES OF NON-CPA EMPLOYEES
MAY BE USED IN NEWSPAPER ADS, BROCHURES, WEBPAGES,
LETTERHEAD, ETC.; HOWEVER, THE TEXT SHOULD NOT
IMPLY OR MISLEAD THE PUBLIC TO BELIEVE THAT A PERSON
OR AN ENTITY IS A CPA OR A CPA FIRM, WHEN IN FACT
THEY ARE NOT.
3. How do I change my name on my
In order to change a name, proof is
required in the form of a copy of a marriage certificate
of divorce decree, whichever is applicable.
4. Are faxed copies of application,
renewal or registration forms acceptable?
No. The Board requires an original
signature on all forms.
5. I want to make a complaint against
a CPA or a CPA firm. How do I do this?
There is a link to a complaint form
found on our web page. Complete the form, attach all
supporting documents, and mail to the Board office
at 900 SW Jackson, Ste. 556, Topeka, KS 66612.
6. How can I find out if the Board
has taken disciplinary action against a CPA?
Our web page lists if there has been
any disciplinary action taken by the Board against
a firm or individual; however, you will need to call
the Board office, at 785-296-2162, and ask for the
Executive Director, for specifics on the date and
type of disciplinary action taken.