Kansas Board of Accountancy

Frequently Asked Questions
These 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.
CPA EXAM QUESTIONS
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 degree.A candidate 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:

Macro and microeconomics, plus 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;
Computer systems and applications;
Finance;
Management and Administration;
Marketing; and
Production, Operations Research or applications of quantitative
techniques to business problems.
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;
Managerial Accounting beyond an introductory course;
Auditing;
Income tax; 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 courses?
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 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 clicking http://www.nasba.org/nasbaweb/nasbaweb.nsf/wpecsp?openform&stateabbrev=ks
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 deadlines?
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?

No. 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. WoodlawnSte. 20 Phone: 316-651-5350
Overland Park: College Oaks A, 11880 College Blvd., Ste. 100., Phone: 913-381-6799
Hays:Ft. Hays University, Pickens Hall, Room 300, Phone: 785-628-4330
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:

www.nasba.org/nasbaweb/nasbaweb.nsf/wpes?openform&stateabbrev=ks

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.

 
CERTIFICATION QUESTIONS

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?
B. A person whose original certificate is from another state that is deemed to be  substantially equivalent to Kansas education and certification requirements, or if the individual has been deemed to be substantially equivalent to Kansas esducation and certification requirements, and who now wants a certificate by reciprocity in Kansas, complete the Application for Certificate by Reciprocity, submit an Application for Interstate Exchange Authorization from the Board of Accountancy in their principal office state and their original state (if different from one another), and pay a one-time $250.00 application fee. Evidence of successful completion of the AICPA ethics exam or another state"s ethics exam recognized by the Board also is required.
PERMIT (LICENSE) TO PRACTICE QUESTIONS

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 to practice?

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 to practice?
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" my permit?
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 QUESTIONS

1. Must I register my firm?

Firms or incorporated sole practitioners, both in-state and out-of-state, must register with the Board. Commencing November 1, 2009, out of state CPA firms that perform no attest services for Kansas clients (attest services are defined as audits, reviews, agreed-upon procedures, forecasts, or any report under SSAE) are no longer required to register as a firm with the board.

Unincorporated sole practitioners, both in-state and out-of-state, subject to Peer Review must register with the Board.

2. How often do I renew my firm registration?
Annually, by December 31. The Board sends out renewal forms the first of November.
3. Are there any restrictions on the use of a firm name?
Yes. Although the Board allows fictitious firm names, a firm name, with an office in Kansas, must not be misleading to the public and must not reflect ownership or size that doesn"t exist. Restrictions are in place for the use of the terms "& Associate", "& Associates", "Group", "Company", etc. CPA firms in Kansas with fictitious names must be registered with the Board. Contact the Executive Director for more information.
CPE QUESTIONS

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?
No.
4. Does Kansas has an ethics requirement for CPE? 

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 Societies, and 
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, specialized 
knowledge and applications, taxation, management, or ethics; and
Programs in personal development, which may include communications, 
managing group processes, dealing effectively with others, interviewing, 
counseling and career planning. 

7. What about self-study programs, what types are acceptable?

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 examination;
The participant provides certificates of satisfactory completion.
Independent self-study programs may be eligible, if all of the following conditions are met:
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 satisfied;
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 course.

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 credit. 

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, how much?

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 renewal.

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 period.

Carry forward hours may be used toward the CPE requirement for the next renewal period.

GENERAL QUESTIONS

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 info@ksboa.ks.gov 

The change of address should include your certificate number, old and new address, telephone numbers and indication of your preferred mailing address (office or home).

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 records?
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.
Download a Printable Version of Fequently Asked Questions (93k pdf pdf)
 
 





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