Kansas CPA CPE, license renewal and exam requirements

Requirements as stated by the Kansas Board of Accountancy, with a source link beside each section.

Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.

Board of accountancy

Kansas Board of Accountancy licenses CPAs in Kansas. Its rules and forms are the authority for everything on this page.

CPE requirements

Kansas permit holders complete 80 hours of continuing education in each two-year renewal period, including 2 hours of professional ethics (K.S.A. 1-310(e), K.A.R. 74-4-7).

Hours required
80 hours per 2 years
Ethics hours
2 hours
Ethics detail
Two hours of professional ethics relating to the practice of certified public accountancy are required for each renewal or reinstatement. K.A.R. 74-4-7(a)(2) limits qualifying ethics topics to regulatory and behavioral ethics subjects such as independence, integrity and objectivity, confidentiality, contingent fees, commissions and professional conduct.
Carryover
Up to 20 hours earned in the previous renewal period may be carried over. Ethics hours above the 2-hour requirement can be part of the carryover but do not satisfy the ethics requirement of a later period (K.A.R. 74-4-7(d)).
Reporting
At renewal each applicant signs a statement of compliance and must already hold proof of completion. The Board may require verification on its CE report form, with a response due within 30 days. Records are kept six years from the end of the year of completion (K.A.R. 74-4-9). University credit and instructor credit are each capped at 50 percent of required hours and personal development at 30 percent (K.A.R. 74-4-7, 74-4-8). An applicant short on CE must complete 8 additional hours within a time the Board sets before renewal.
Exemptions
The Board may waive CE for health, military service, foreign residence, retirement or other good cause (K.A.R. 74-4-7(c)). A permit holder whose principal place of business is outside Kansas may be exempted after verifying compliance with that state's substantially similar CE requirements (K.S.A. 1-310(f)). Reinstatement after more than 12 months lapsed requires 40 hours of CE in the preceding 12 months (K.S.A. 1-310(g)).

Sources: ksboa.kansas.gov/wp-content/uploads/1-310-4.23.26.pdf, ksboa.kansas.gov/wp-content/uploads/Article-4.-April-26-2024.pdf, nasbaregistry.org/cpe-requirements/kansas

License renewal

Kansas issues a certificate (the CPA title) and a separate permit to practice. Permits are renewed biennially, with odd- and even-numbered certificates renewing in alternating years.

Renewal cycle
Biennial. Permits for odd-numbered certificates expire on July 1 of odd-numbered years and permits for even-numbered certificates expire on July 1 of even-numbered years (K.S.A. 1-310(b)-(c)).
Renewal deadline
July 1 of the expiration year. Renewal is still allowed within 12 months after expiration with the late fee; after 12 months the person applies for reinstatement (K.S.A. 1-310(d), (g)).
Reciprocity
Individuals with an active license from another state whose principal place of business is outside Kansas practice under practice privilege without a permit or fee if their initial licensure required the CPA exam plus one of the three education and experience pathways; those holding Kansas practice privileges as of December 31, 2025 keep them (K.S.A. 1-322). Certificates by reciprocity are issued under K.S.A. 1-307, and out-of-state licensees moving their principal place of business to Kansas request a certificate and permit under K.S.A. 1-302b(d).
Fees
Biennial permit renewal is $165 if received on or before July 1 of the expiration year and $247.50 after. Initial certificate $50, reciprocal certificate $250, reinstatement $247.50 (K.A.R. 74-12-1).

Sources: ksboa.kansas.gov/wp-content/uploads/1-310-4.23.26.pdf, ksboa.kansas.gov/wp-content/uploads/1-322-4.23.26.pdf, ksboa.kansas.gov/wp-content/uploads/1-307-4.23.26.pdf, ksboa.kansas.gov/wp-content/uploads/Article-12.-April-26-2024.pdf

Exam and licensure

Under K.S.A. 1-302a and 1-302b as amended effective April 23, 2026 (HB 2573), Kansas has three pathways: a bachelor's degree with an accounting concentration plus two years of experience, a bachelor's degree plus 30 more semester hours plus one year, or a post-baccalaureate degree plus one year.

Education
To sit: a bachelor's or higher degree with a concentration in accounting (K.S.A. 1-302a(a)(1)), or a candidate may sit if expecting to finish the education within 60 days of the first section, with transcripts due within 120 days. K.A.R. 74-2-7 defines the concentration as at least 42 semester hours of business and general education (including economics, two business law courses, math, statistics, information systems, finance, management, marketing and quantitative methods), 11 hours of written and oral communications, 30 hours of accounting (including intermediate or advanced financial, managerial, auditing, U.S. income tax and accounting systems) and, from January 1, 2024, a data analytics course.
150 hours
Since April 23, 2026 the 150-hour total is one of three options rather than a requirement: a bachelor's degree plus 30 additional semester hours (150 total) or a post-baccalaureate degree qualifies with one year of experience, and a bachelor's degree with the accounting concentration alone qualifies with two years (K.S.A. 1-302a(a), 1-302b(a)).
Experience
One year of accounting experience for the 150-hour or post-baccalaureate pathways and two years for the bachelor's-degree pathway, verified by an actively licensed CPA, gained in government, industry, academia or public practice (K.S.A. 1-302b(a)). One year means at least 2,000 hours of attest or nonattest services over one to three years, full or part time (K.A.R. 74-4-4).

Sources: ksboa.kansas.gov/wp-content/uploads/1-302a-4.23.26.pdf, ksboa.kansas.gov/wp-content/uploads/1-302b-4.23.26.pdf, ksboa.kansas.gov/wp-content/uploads/Article-2-April-26-2024.pdf, ksboa.kansas.gov/wp-content/uploads/Article-4.-April-26-2024.pdf, ksboa.kansas.gov/laws-regulations

Other facts

  • Kansas Board of Accountancy laws page lists the accountancy statutes as amended effective April 23, 2026; the Kansas Legislature lists HB 2573 (2025-2026 session) as signed by the Governor, amending K.S.A. 1-302a, 1-302b, 1-307, 1-310, 1-321 and 1-322 among others.
  • Kansas regulations (K.A.R. Agency 74) on the Board site are the April 26, 2024 compilation, and the Board site shows a banner for proposed regulation amendments.
  • NASBA's CPE registry page lists the Kansas renewal date as June 30 biennially, while K.S.A. 1-310 sets permit expiry on July 1.
  • Licensed municipal public accountants have a separate CE rule of 16 hours per year including 8 in municipal accounting and auditing (NASBA registry).

Kansas CPA questions

How many CPE hours does a Kansas CPA need?

Kansas permit holders complete 80 hours of continuing education in each two-year renewal period, including 2 hours of professional ethics (K.S.A. 1-310(e), K.A.R. 74-4-7). Two hours of professional ethics relating to the practice of certified public accountancy are required for each renewal or reinstatement. K.A.R. 74-4-7(a)(2) limits qualifying ethics topics to regulatory and behavioral ethics subjects such as independence, integrity and objectivity, confidentiality, contingent fees, commissions and professional conduct. Up to 20 hours earned in the previous renewal period may be carried over. Ethics hours above the 2-hour requirement can be part of the carryover but do not satisfy the ethics requirement of a later period (K.A.R. 74-4-7(d)). The Board may waive CE for health, military service, foreign residence, retirement or other good cause (K.A.R. 74-4-7(c)). A permit holder whose principal place of business is outside Kansas may be exempted after verifying compliance with that state's substantially similar CE requirements (K.S.A. 1-310(f)). Reinstatement after more than 12 months lapsed requires 40 hours of CE in the preceding 12 months (K.S.A. 1-310(g)).

How does a Kansas CPA report CPE?

At renewal each applicant signs a statement of compliance and must already hold proof of completion. The Board may require verification on its CE report form, with a response due within 30 days. Records are kept six years from the end of the year of completion (K.A.R. 74-4-9). University credit and instructor credit are each capped at 50 percent of required hours and personal development at 30 percent (K.A.R. 74-4-7, 74-4-8). An applicant short on CE must complete 8 additional hours within a time the Board sets before renewal.

How often does a Kansas CPA license renew?

Kansas issues a certificate (the CPA title) and a separate permit to practice. Permits are renewed biennially, with odd- and even-numbered certificates renewing in alternating years. Biennial. Permits for odd-numbered certificates expire on July 1 of odd-numbered years and permits for even-numbered certificates expire on July 1 of even-numbered years (K.S.A. 1-310(b)-(c)). July 1 of the expiration year. Renewal is still allowed within 12 months after expiration with the late fee; after 12 months the person applies for reinstatement (K.S.A. 1-310(d), (g)). Biennial permit renewal is $165 if received on or before July 1 of the expiration year and $247.50 after. Initial certificate $50, reciprocal certificate $250, reinstatement $247.50 (K.A.R. 74-12-1).

Can a CPA licensed elsewhere practice in Kansas?

Individuals with an active license from another state whose principal place of business is outside Kansas practice under practice privilege without a permit or fee if their initial licensure required the CPA exam plus one of the three education and experience pathways; those holding Kansas practice privileges as of December 31, 2025 keep them (K.S.A. 1-322). Certificates by reciprocity are issued under K.S.A. 1-307, and out-of-state licensees moving their principal place of business to Kansas request a certificate and permit under K.S.A. 1-302b(d).

What education does Kansas require to sit for the CPA exam and be licensed?

To sit: a bachelor's or higher degree with a concentration in accounting (K.S.A. 1-302a(a)(1)), or a candidate may sit if expecting to finish the education within 60 days of the first section, with transcripts due within 120 days. K.A.R. 74-2-7 defines the concentration as at least 42 semester hours of business and general education (including economics, two business law courses, math, statistics, information systems, finance, management, marketing and quantitative methods), 11 hours of written and oral communications, 30 hours of accounting (including intermediate or advanced financial, managerial, auditing, U.S. income tax and accounting systems) and, from January 1, 2024, a data analytics course. Since April 23, 2026 the 150-hour total is one of three options rather than a requirement: a bachelor's degree plus 30 additional semester hours (150 total) or a post-baccalaureate degree qualifies with one year of experience, and a bachelor's degree with the accounting concentration alone qualifies with two years (K.S.A. 1-302a(a), 1-302b(a)).

What experience does Kansas require for a CPA license?

One year of accounting experience for the 150-hour or post-baccalaureate pathways and two years for the bachelor's-degree pathway, verified by an actively licensed CPA, gained in government, industry, academia or public practice (K.S.A. 1-302b(a)). One year means at least 2,000 hours of attest or nonattest services over one to three years, full or part time (K.A.R. 74-4-4).

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