To become a CPA in Kansas, you’ll need to meet the following requirements:
- Education: A bachelor’s degree with a detailed accounting concentration to sit for the exam; Kansas has three licensure pathways under HB 2573 (effective April 2026), including a bachelor’s degree with two years of experience
- Exam: Pass all four sections of the Uniform CPA Exam through NASBA’s CPA Examination Services, within a 30-month rolling credit window; Kansas allows sitting up to 60 days before completing education requirements
- Experience: 1 year and 2,000 hours for Pathways 2 and 3 (150-hour and master’s routes), or 2 years for Pathway 1 (bachelor’s only); full- or part-time employment qualifies; verified by a licensed CPA
- Ethics: Pass the AICPA Professional Ethics exam with a score of 90% or higher; Kansas also accepts the ethics exams from California, Colorado, and Texas
- Residency and SSN: Kansas requires residency or a qualifying connection to the state; SSN required; Kansas does not participate in international exam administration
- Licensure and CPE: Kansas issues a CPA Certificate separately from a Permit to Practice; renew the permit biennially by 31 July with 80 CPE hours per biennial period
Kansas introduced a third CPA licensure pathway in April 2026. House Bill 2573, introduced by Representative Brian Bergkamp with the backing of the Kansas Society of CPAs, passed both chambers unanimously and was signed by Governor Laura Kelly on 9 April 2026.
It took effect on publication in the Kansas Register, approximately 23 April 2026. The new Pathway 1 allows candidates with a bachelor’s degree and the required accounting concentration to qualify for a CPA permit with two years of experience, without completing 150 credit hours.
HB 2573 also added a 60-day early sitting provision and replaced “substantial equivalency” language with explicit criteria for out-of-state practice privileges.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.
Kansas CPA requirements: quick summary
| CPA requirement | Kansas |
|---|---|
| Education to sit | Bachelor’s degree + accounting concentration (42 + 11 + 30 hours + data analytics) |
| Licensure pathways (from Apr 2026) | Pathway 1: bachelor’s + 2yr; Pathway 2: bachelor’s + 150hrs + 1yr; Pathway 3: master’s + 1yr |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Work experience (Pathways 2 and 3) | 1 year / 2,000 hours |
| Work experience (Pathway 1) | 2 years |
| Ethics requirement | AICPA Professional Ethics exam, 90% or above; or CA / CO / TX equivalent |
| Credit window | 30 months, rolling from score release date |
| CPE | 80 hours per biennial period, 2 hours professional ethics |
| Tier system | Two-tier – CPA Certificate + Permit to Practice (separate) |
| Minimum age | None |
| Residency | Required – Kansas resident, place of business, full-time employed in KS, or military |
| SSN | Required |
Kansas operates a two-tier system. Passing the CPA exam and ethics exam earns a Kansas CPA Certificate, which allows a candidate to use the CPA credential after their name.
A separate Permit to Practice is required to perform or offer CPA services to the public – including non-attest services such as financial planning, investment advisory, litigation support, consulting, and management advisory work.
Any person whose principal place of business is in Kansas and who holds out or performs services as a CPA must hold a valid Kansas permit to practice. The certificate and permit can be applied for simultaneously.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Kansas?
Kansas uses the same detailed accounting concentration for all three licensure pathways. The distinction between pathways is in total credit hours and the length of experience required for the permit.
Requirements to sit for the exam
To be eligible to apply for the CPA Exam as a Kansas candidate, you must hold a qualifying degree from a Board-approved college or university with the accounting concentration described below.
Kansas allows early examination: candidates may sit up to 60 days before completing all education requirements, provided they submit a Certificate of Enrollment with their application. Final transcripts and documents verifying completion of all education requirements must be received by CPAES within 120 days of taking the first exam section – failure to provide these may result in scores being voided.
Accounting concentration requirements
The concentration applies to all three pathways and consists of four components:
Component 1: At least 42 semester hours in business and general education, including:
- Macro- and micro-economics plus one upper-division economics course
- At least two courses in legal aspects of business or business law
- College algebra or higher-level math course
- Statistics and probability theory course
- Information systems and applications course (at least 200-level equivalent)
- Finance course
- Management and administration course
- Marketing course
- Production, operations research, or applications of quantitative techniques to business problems
Component 2: At least 11 semester hours in written and oral communications
English composition, speech, and business communications qualify. Foreign language, poetry, literature, and theatre do not.
Component 3: At least 30 semester hours in accounting theory and practice, including:
- Financial accounting and reporting for business organisations (intermediate accounting, advanced accounting, or accounting theory)
- Managerial accounting beyond introductory level
- Auditing (AICPA auditing standards board or PCAOB standards)
- US income taxation
- Accounting systems beyond introductory level
Component 4: Data analytics (standalone requirement, from 1 January 2024)
A course in data analytics for business or accounting, equivalent to at least a 200-level course, is required for all initial examination applicants who first applied on or after 1 January 2024.
Course waivers are available in exceptional circumstances only – up to 3 hours per component (maximum 6 hours total). The Board treats waivers as a narrow exception, not a routine accommodation. Internship credits and CPA review course credits do not count toward the accounting concentration.
Three licensure pathways
| Pathway 1 (new, from Apr 2026) | Pathway 2 (existing) | Pathway 3 (existing) | |
|---|---|---|---|
| Education | Bachelor’s degree + accounting concentration | Bachelor’s degree + 30 additional semester hours (150 total) + accounting concentration | Post-baccalaureate (master’s) degree + accounting concentration |
| Permit experience | 2 years | 1 year | 1 year |
| Available from | ~23 April 2026 | Existing | Existing |
For a full breakdown of total CPA exam costs including study materials, see our CPA exam cost guide. For help choosing a CPA review course, our guide covers all major providers.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Kansas?
Kansas is a CPAES state. All exam applications are submitted through the NASBA CPA Portal. Only one section may be applied for per application.
| Detail | Kansas |
|---|---|
| Education evaluation fee (one-time) | $96.00 |
| Exam application fee per section | $96.00 |
| Exam section fee | $268.59 |
| Total exam fees, 4 sections | $1,554.36 ($96 eval + ($96 + $268.59) × 4) |
| NTS validity | 6 months |
| Credit window | 30 months, rolling from score release date |
| Residency required | Yes |
| SSN required | Yes |
| Minimum age | None |
Additional materials required by Kansas beyond the standard NASBA application:
- Photograph form – 2×2 photograph (head and shoulders, taken within last 3 months)
- Kansas Board of Accountancy Cheating Policy – signed copy required
- Residency documentation (see international candidates section for full details)
- Certificate of Enrollment – if sitting up to 60 days before completing education requirements
- Pre-evaluation results letter – if a pre-evaluation of credits was previously completed by the Kansas Board
Official transcripts must be sent directly from each institution’s registrar to CPAES – one per institution attended, even if transfer credits appear on another school’s transcript. Electronically delivered transcripts are acceptable if submitted directly from the institution.
Kansas Prometric test centres are in Topeka, Wichita, Overland Park, and Hays (Fort Hays University). Candidates may also sit at any Prometric site in the US providing CPA exam testing.
Once a candidate passes all four exam sections, the Board – not NASBA – notifies the candidate of successful completion. This takes longer than NASBA notification because all section results must be released and the candidate file sent to the Board before notification is issued.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in Kansas?
Two-tier structure: certificate and permit
Kansas issues these separately and both are required for full CPA practice.
CPA Certificate – earned by passing the CPA exam and the ethics exam. Allows use of the CPA credential only. Does not permit public accounting practice. Holders may not perform or offer attest services, non-attest services, financial planning, investment advisory, litigation support, consulting, or management advisory services in connection with the CPA title without also holding a permit.
Permit to Practice – requires the certificate plus verified experience. Allows full use of the CPA designation in connection with all services, including public accountancy practice.
Experience requirements
| Detail | Pathways 2 and 3 | Pathway 1 (bachelor’s) |
|---|---|---|
| Experience | 1 year | 2 years |
| Hours | 2,000 hours minimum | 4,000 hours minimum (by implication) |
| Duration | No less than 1 year, no more than 3 years | No less than 2 years (implementing regulation pending) |
| Employment type | Full- or part-time | Full- or part-time |
| Services | Any type of attest or nonattest services | Same |
| Verifier | Active licensed CPA | Same |
Experience may be gained in public accounting, private industry, government, or academia, provided it involves attest or nonattest skills as defined in K.S.A. 1-321.
The certificate and permit to practice may be applied for at the same time. All required forms must be submitted to the Board as a complete package – incomplete applications are returned.
Certificate and permit fees
| Fee | Amount |
|---|---|
| CPA certificate (initial or duplicate) | $50.00 |
| CPA certificate (reciprocal) | $250.00 |
| Initial permit – more than 1 year remaining in biennial period | $165.00 |
| Initial permit – 1 year or less remaining in biennial period | $82.50 |
| Permit renewal – on or before 1 July of renewal year | $165.00 |
| Permit renewal – after 1 July of renewal year | $247.50 |
| Permit reinstatement – more than 1 year of biennial period | $247.50 |
| Permit reinstatement – 1 year or less of biennial period | $123.75 |
| Duplicate permit | $25.00 |
| Firm registration (initial) | $100.00 |
| Firm registration (annual renewal) | $100.00 |
| Firm registration (late renewal) | $150.00 |
Biennial permit structure: Kansas CPA permits are biennial. CPAs with even-numbered certificates renew in even-numbered years; those with odd-numbered certificates renew in odd-numbered years. Renewal forms are mailed by 1 June of the renewal year. The renewal deadline is 31 July.
Late renewal: within 1 year after the permit expired, pay the $247.50 fee plus an 8-hour CPE penalty if the 80 hours were not completed in the permit period. Beyond 1 year, the process becomes a formal reinstatement.
What are the CPA ethics requirements in Kansas?
| Detail | Kansas |
|---|---|
| Exam required | AICPA Professional Ethics: The AICPA’s Comprehensive Course (for Licensure) |
| Minimum passing score | 90% or higher |
| Accepted alternatives | California ethics exam; Colorado ethics exam; Texas ethics exam |
| Timing | Must be completed after passing the CPA exam; certificate of completion submitted with certificate application |
The ethics exam is required before the certificate can be issued. Kansas accepts four ethics exams – the AICPA course and the ethics exams from California, Colorado, and Texas. This flexibility is notable and allows candidates who took the exam as a candidate of one of those states to use their existing ethics completion.
Include a copy of the completed certificate reflecting the 90% or higher score with the certificate application. The Board notes that the AICPA does not always provide the Kansas Board with a copy of your certificate of completion, so candidates should retain their own copy and submit it directly.
What are the CPA requirements for international candidates in Kansas?
| Detail | Kansas |
|---|---|
| US citizenship required | No |
| Residency required | Yes – one of four qualifying options |
| SSN required | Yes |
| International exam administration | Kansas does not participate |
| Foreign credential evaluation | NIES only |
Kansas requires all candidates to meet one of four residency options and imposes no citizenship requirement. Kansas does not participate in international exam administration, making it unsuitable as an exam jurisdiction for candidates based outside the United States.
Residency options and required documentation
| Residency option | Required documentation |
|---|---|
| Physically live in Kansas | Valid Kansas driver’s licence + billing statement or mortgage/lease agreement |
| Place of business in Kansas as a public accountant | Proof of business ownership |
| Full-time employed by a Kansas public accounting firm | Employer letter confirming permanent current employment |
| Military assignment in Kansas | Copy of military orders |
Residency documentation must be submitted with each application – initial and re-examination. Candidates are required to notify the Board within 30 days of any change of address, regardless of whether a valid NTS is in place.
For candidates with education completed outside the United States, Kansas accepts evaluations from exactly one service: NASBA International Evaluation Services (NIES). No other evaluation service is accepted. The evaluation must include an equivalency summary, credential analysis, course-by-course listing, and course credit analysis. Completed original evaluations must be submitted directly from NIES to CPAES at the time of application.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Kansas?
Kansas uses a biennial CPE cycle tied to certificate number.
| CPE requirement | Detail |
|---|---|
| Hours per biennial period | 80 hours |
| Professional ethics minimum | 2 hours per biennial period (regulatory and behavioural ethics relating to CPA practice) |
| CPE period | 1 July of renewal year to 30 June of expiration year |
| Renewal deadline | 31 July of renewal year |
| Even-numbered certificates | Renew in even-numbered years |
| Odd-numbered certificates | Renew in odd-numbered years |
| Carryover | Up to 20 hours; excess ethics hours may be carried forward but cannot satisfy the ethics requirement in a subsequent period |
| Records retention | 6 years from end of year the course was completed |
| Self-study passing score | 70% minimum on final examination |
| Personal development courses | Maximum 30% of total hours (24 hours per biennial period) |
| University credit | Maximum 50% of total hours (40 hours per biennial period) |
| Waiver | Available for health, military service, foreign residence, retirement, or other good cause |
The 2-hour ethics requirement is specifically defined in Kansas regulations – covering topics such as professional standards, independence, integrity, confidential client information, contingent fees, conflicts of interest, malpractice, and corporate ethics as they relate to CPA practice.
General personal ethics or business ethics courses that do not directly relate to certified public accountancy do not satisfy this requirement.
Late CPE penalty: if the 80 hours were not completed in the permit period, the late renewal requires the full 80 hours plus an 8-hour penalty (88 hours total) before the permit is renewed.
Reinstatement (over 1 year lapsed): requires 40 hours of acceptable CPE within the 12 months preceding the application, including 2 ethics hours.
FAQs
Not anymore. HB 2573, signed on 9 April 2026 and effective approximately 23 April 2026, added a new Pathway 1 under which candidates with a bachelor’s degree and the required accounting concentration can qualify for a Kansas CPA permit with two years of experience – without completing 150 credit hours.
The existing 150-hour pathway (one year of experience) and master’s degree pathway (one year of experience) continue alongside the new route. Kansas had already contained a bachelor’s-only option in its statute, but HB 2573 formalised it with an explicit 2-year experience requirement.
Most candidates take 4 to 6 years.
Under Pathways 2 and 3 (150 hours or master’s degree), the timeline is 4 to 5 years of education, 6 to 18 months to pass all four exam sections within the 30-month window, and 1 year of qualifying experience for the permit.
Under the new Pathway 1 (bachelor’s only), the education phase is shorter but the experience requirement doubles to 2 years. Candidates who apply simultaneously for their certificate and permit can streamline the final stage. Kansas’s early sitting provision – allowing exam sections up to 60 days before completing education – gives candidates near graduation a useful head start.
Yes – CPAs licensed in other US jurisdictions may apply for a Kansas reciprocal certificate for $250.
Following HB 2573 (effective April 2026), Kansas replaced the term “substantial equivalency” with explicit criteria, but out-of-state CPAs with active licences and existing practice privileges are not affected.
Any CPA whose principal place of business is in Kansas must hold a valid Kansas permit to practice regardless of their home-state licensure. Use the NASBA Mobility Tool to verify practice privilege eligibility before providing services in Kansas.
Kansas CPA demand is concentrated in the Wichita and Kansas City metropolitan areas, with significant activity in manufacturing, agriculture, aviation, and financial services.
Wichita is home to major aerospace manufacturers including Spirit AeroSystems and Textron Aviation, creating consistent demand for CPAs in government contracting, cost accounting, and compliance roles.
The Kansas City corridor, which straddles the Kansas-Missouri border, adds financial services, logistics, and professional services demand. For detailed salary benchmarks by experience level and sector, see our CPA salary guide.
US citizenship is not required, but Kansas requires a qualifying connection to the state – physically living in Kansas, having a place of business in Kansas as a public accountant, being full-time employed by a Kansas public accounting firm, or being on military assignment in Kansas.
SSN is required. Kansas does not participate in international exam administration. Foreign-educated candidates must use NIES for credential evaluation; no other service is accepted.
Yes, in most cases. Kansas is recognised as substantially equivalent under NASBA’s mobility framework, meaning a Kansas CPA in good standing can generally practise in other states without a separate licence, provided Kansas remains their principal place of business.
Candidates who licence under the new Pathway 1 (bachelor’s degree only) should verify education requirements with target states before providing services there, as many states still require 150 credit hours for reciprocal licensure. Use the NASBA Mobility Tool to check specific states.
For the most current requirements and application forms, visit the Kansas Board of Accountancy.
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