Kansas CPE Requirements for CPAs
An essential part of maintaining a license as a Certified Public Accountant (CPA) is complying with the American Institute of Certified Public Accountants’ (AICPA) requirements for continuing professional education, since doing so is one of the primary ways to ensure members are consistently sharpening their skills and honing their understanding of accounting principles and practices. However, since individual Boards of Accountancy are responsible for determining the specific requirements for each state, the limitations and stipulations look different from one location to another, and it is important for CPAs to know the state requirements for their location to keep frustration and confusion out of the recertification process.
Kansas residents are required to renew their license every two years, and they must complete 80 hours of continuing professional education per recertification period. Licensees who are municipal public accountants must complete a minimum of 16 per year. The table below explains several of the primary recertification requirements for CPAs in Kansas.
|License Renewal Date||CPE Reporting Period||Total CPE Hours||Self-Study Credit Limitations|
|June 30 biennially, based on certificate number (even number = even years; odd number = odd years)||July 1 – June 30 biennially, based on certificate number (even number = even years; odd number = odd years)||80 hours||None|
Subject Area Requirements
No less than 2 of the required 80 hours each recertification period must be in Professional Ethics relating to the practice of public accountancy. If the CPA is a licensed municipal accountant, they must also complete 8 hours in municipal accounting and auditing subjects.
Credit Limitations and Calculation
In the state of Kansas, providing formal instruction or presentations is an acceptable means of earning up to 50% of the total required credit hours per recertification period. Here, credit is equal to presentation time plus preparation. Preparation is limited to two times presentation, and repeat instruction is only accepted by the Board if the subject material has been substantially altered or changed.
CPAs who are actively enrolled in college or university courses can claim CPE credit hours at the following rates:
- 15 CPE hours per semester hour
- 10 CPE hours per quarter hour
- 1 CPE hour per qualifying classroom hour of Non-credit university courses
Personal development courses can be taken to obtain CPE credit, but this method is limited to 30% of the maximum required credit amount per recertification period.
Self-study and group internet-based programs must be from sponsors approved by NASBA’s National Registry, the AICPA or a state society.
Credit may be obtained in one-half hour increments after the first full hour has been earned.
Other Policies and Exemptions
For the state of Kansas, 20 hours maximum earned in excess of the 80 hour requirement may be carried forward into the next reporting period. However, carryover hours cannot be used to satisfy the professional ethics requirement.
The Board may exempt from the continuing professional education requirements any individual who holds a permit from another state if the permit holder has a principal place of business located outside the state of Kansas, the permit holder verifies to the Board’s satisfaction that such a person has met the continuing professional education requirements in the state in which the principal place of business is located and the Board considers the continuing professional education requirement of the state in which the principal place of business is located to be substantially equivalent to those of Kansas.
CPAs can automatically become exempt from continuing professional education requirements if they cease offering their services to any third parties and are:
- Currently unemployed
- Temporarily removed from the workforce
- Formally listed as “inactive” with the AICPA
CPAs who feel the need for exemption status and do not fall into the categories above can apply for a waiver on the following bases:
- Health complications
- Military service
- Extreme natural disaster
- Other similar circumstances which warrant exemption
Additional CPE Resources for CPAs
Article written by Braden Norwood