Kansas CPA CPE Requirements

How to reach the regulator directly.

Kansas Board of Accountancy
900 S.W. Jackson Street, Suite 556
Topeka, KS 66612

Tel: (785) 296-2162
Fax: (785) 291-3501

Email: ksboa@ks.gov

The regulator's own published rules and related resources.

Kansas Board of Accountancy

The total continuing education hours required.

80 hours.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

Ethics Requirement.

Effective November 14, 2003: Each applicant for renewal (or reinstatement) of a permit [issued on or after July 1, 2006] shall have completed two hours in professional ethics relating to the practice of public accountancy as part of the continuing education requirement.

Effective May 29, 2009: Ethics Requirement. Ethics courses, which shall be defined as courses dealing with regulatory and behavioral ethics, shall be limited to courses on the following:

1. Professional standards;
2. licenses and renewals;
3. SEC oversight;
4. competence;
5. acts discreditable;
6. advertising and other forms of solicitation;
7. independence;
8. integrity and objectivity;
9. confidential client information;
10. contingent fees;
11. commissions;
12. conflicts of interest;
13. full disclosure;
14. malpractice;
15. record retention;
16. professional conduct;
17. ethical practice in business;
18. personal ethics;
19. ethical decision making; and
20. corporate ethics and risk management as these topics relate to malpractice and relate solely to the practice of certified public accountancy.

Effective May 29, 2009 - May 11, 2012: Ethics Requirement. The subject of Circular No. 230 issued by the federal department of the treasury shall not qualify for ethics CPE credit but shall qualify for non-ethics CPE credit.

Personal Development Courses.

Personal development courses shall qualify as acceptable continuing education if they meet the Board requirements for continuing education programs (refer to "Standards of Approval of CE Activities" below).

Effective May 19, 2006: Personal Development Courses. Commencing with the renewal of permits issued on and after July 1, 2007, hours from personal development courses shall not exceed 30 percent of the total number of continuing education hours required for permit renewal.

Effective May 19, 2006: Personal development courses, which shall be defined as courses dealing with self-management and self-improvement both inside and outside of the business environment, shall be limited to courses on communication, leadership, character development, dealing effectively with others, interviewing, counseling, career planning, emotional growth and learning, and social interactions and relationships.

Prior to May 19, 2006: Personal Development Courses. Programs in personal development, which may include communications, managing group processes, dealing effectively with others, interviewing, counseling, and career planning shall qualify as acceptable continuing education if they meet the Board requirements for continuing education programs (refer to "Standards of Approval of CE Activities" below).

Prior to May 19, 2006: Annual Requirement.

Prior to May 19, 2006: A minimum of 20 hours of acceptable continuing education must be completed in each year of the biennial period for renewal.

Licensed Municipal Public Accountant.

Each applicant for renewal of a permit to practice as a licensed municipal public accountant in Kansas shall have completed a 16-hour program of acceptable continuing education during each year within the biennial period. At least eight of the 16 hours shall be in the area of municipal accounting or auditing.

• Note from CeriFi: While the rule above still is present in the KS regulations, the KS Board has confirmed that the Board had stopped registering new municipal auditors 'long before 1996.' Therefore, the KS status report does not have a 'municipal accountant' requirement built in. However, the KS status report does have a 'Municipal' category so that any KS municipal auditor who may have been registered prior to 1996 may track municipal accounting credits as part of their overall 80-hour requirement.

How the reporting cycle is structured.

Biennial.

Permits of applicants with odd-numbered certificates expire on July 1 of odd-numbered years.

Permits of applicants with even-numbered certificates expire on July 1 of even-numbered years.

As a condition for renewal of a permit to practice, the board shall require all permit holders to furnish with such applicant's renewal application, evidence of participation in continuing education in accounting, auditing, or related areas of at least 80 hours during the two-year period for renewal.

When a reporting cycle begins.

July 1 of odd-numbered years for odd-numbered certificate holders.

July 1 of even-numbered years for even-numbered certificate holders.

How completed credits are reported to the regulator.

Biennial renewal application.

Effective May 12, 2012: Each applicant for renewal of a permit to practice as a certified public accountant in Kansas shall have completed 80 hours of acceptable continuing education (CPE) during each biennial period for renewal and shall be in possession of proof of attendance or completion of the CPE hours claimed before the applicant submits an application for renewal.

When applying for renewal of the permit to practice, each applicant shall sign a statement indicating the applicant's compliance with the continuing professional education requirements, unless the applicant qualifies for the exemption (outlined in K.S.A. 1-310, and amendments thereto).

Each applicant shall retain documentation of completion or attendance for any continuing education program or course for five years from the end of the year in which the program or course was completed.

The renewal or reporting deadline.

June 30 of odd-numbered years for odd-numbered certificate holders.

June 30 of even-numbered years for even-numbered certificate holders.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

Penalty Credits.

If an applicant for renewal fails to obtain the continuing education required, the applicant may be required by the board to obtain an additional eight hours of continuing education within a period of time specified by the board before the applicant's permit to practice is renewed.

• Note from CeriFi: The system will automatically add 8.0 penalty credits to the KS status report if there is any outstanding deficit at the end of the CPE period.

Continuing education controls and reporting.

Any applicant may be required by the board to verify the number of CE hours claimed on a form provided by the board, which shall include the following information:

1. The organization, school, firm, or other sponsor conducting the program or course;
2. The location of the program or course attended;
3. The title of the program or course, or a brief description;
4. The course field of study;
5. The delivery method of the program or course;
6. The dates attended or the date the program or course was completed; and
7. The number of continuing education credits that the applicant received for participating in a program or course.

Each applicant requested to verify CPE (noted above) shall provide the board with a certificate of completion or attendance for all attended, group, independent, and self-study program CPE hours claimed. Each certificate of completion or attendance shall include the following:

1. Updated February 19, 2016: The name of the organization, school, firm or other sponsor conducting the program or course;
2. Updated February 19, 2016: The location of the program or course attended;
3. Updated February 19, 2016: The title of the program or course, or a brief description;
4. Updated February 19, 2016: The dates attended or the date the program or course was completed;
5. Effective February 19, 2016: The delivery method of the course;
6. Effective February 19, 2016: The name of the participant;
7. Effective February 19, 2016: The signature of a representative of the program sponsor; and
8. Updated February 19, 2016: The number of continuing education credits that the applicant received for participating in a program or course.

For instruction credit, each applicant shall provide the board with a certificate or other verification supplied by the CPE program sponsor.

For a university or college course that is successfully completed for credit, each applicant shall provide the board with an official transcript of the grade that the participant received.

For a university or college non-credit course, each applicant shall provide the board with a certificate of attendance issued by a representative of the university or college.

Each applicant shall retain documentation of completion or attendance for any continuing education program or course for five years from the end of the year in which the program or course was completed.

Effective March 21, 2014: Each applicant required to verify the number of CPE hours claimed shall respond to the board’s request for verification within 30 days.

Reduced or prorated requirements for a first renewal.

To renew an initial permit to practice as a certified public accountant in Kansas, each applicant shall complete the number of continuing education hours proportionate to the number of hours required for the renewal period, given the number of full months from the date of the issuance of the permit to the June 30 renewal date.

• Note from CeriFi: The Kansas Board has confirmed that new licensees are assigned 10 hours per quarter remaining in the CPE period, no matter when in the quarter they got licensed. Example: Licensed with 4.5 quarters remaining in the CPE period results in 50-hour requirement.

Continuing education credit obtained by the applicant on and after July 1 of the issuance year of the permit may be used to satisfy the prorated continuing education requirement (noted above) if the credit meets the Board's continuing education requirements.

Rules for professionals licensed elsewhere.

The board may exempt from the continuing education requirements an individual who holds a permit from another state if:

1. The permit holder has a principal place of business located outside the state of Kansas;
2. The permit holder verifies to the board's satisfaction that such person has met the continuing education requirements of the state in which the principal place of business is located;
3. The board considers the continuing education requirements of the state in which the principal place of business is located to be substantially equivalent to those of Kansas; and
4. The state in which the principal place of business is located extends the same exemption to Kansas permit holders who practice in that state.

Who may be excused from all or part of this requirement.

The continuing education requirements may be waived by the board for reasons of health, military service, foreign residence, or retirement, or for other good cause determined by the board.

Reinstatement upon failure to renew. A person who fails to renew a permit within 12 months after its expiration may apply for reinstatement by making application on a form provided by the board, submitting a reinstatement fee, and submitting proof that such person has obtained 40 hours of qualifying continuing education within the preceding 12 months prior to applying for reinstatement.

Continuing education requirements for renewal of initial or reinstated permits.

1. To renew an initial or reinstated permit to practice as a certified public accountant in Kansas, each applicant shall complete the number of continuing professional education (CPE) hours proportionate to the number of hours required for the renewal period, given the number of full months from the date of the issuance of the permit to the June 30 renewal date. This requirement shall include two hours of ethics.
2. CPE hours used to reinstate a permit shall not be used toward a subsequent renewal of a permit.
3. Continuing education credit obtained by the applicant on and after July 1 of the issuance year of the permit may be used to satisfy the continuing education requirement in subsection (a) if the credit meets the requirements specified by the Board (in K.A.R. 74-4-7 and 74-4-8) and was not used to reinstate a permit.

Whether unused credits can apply to the next period.

Effective May 25, 2012: Any applicant for renewal of a permit to practice as a certified public accountant may carry over a maximum of 20 hours of continuing education earned in the previous renewal period. Any professional ethics hours that exceed the two-hour requirement may be included in the 20-hour carryover, but these hours shall not be used to meet the professional ethics requirement for any subsequent renewal period.

Effective May 19, 2006 through May 24, 2012: Any applicant for renewal of a permit to practice as a certified public accountant may carry over a maximum of 20 hours of continuing education earned in the 12-month period proceeding July 1 of the renewal year. Any professional ethics hours that exceed the two-hour requirement may be included in the 20-hour carryover, but these hours shall not be used to meet the professional ethics requirement for any subsequent renewal period.

Prior to May 19, 2006: Carry over hours may be used to satisfy the minimum 20-hour requirement only in the first year of the renewal period (NOTE: The "minimum 20-hour requirement" rule was eliminated, effective May 19, 2006. Refer to "Breakdown of Specific Requirements" above).

→ CE Tracking calculates carryover for you

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

Enforcement:

Each applicant requested to verify CPE (noted above) shall provide the board with a certificate of completion or attendance for all attended, group, independent, and self-study program CPE hours claimed. Each certificate of completion or attendance shall include the following:

1. Updated February 19, 2016: The name of the organization, school, firm or other sponsor conducting the program or course;
2. Updated February 19, 2016: The location of the program or course attended;
3. Updated February 19, 2016: The title of the program or course, or a brief description;
4. Updated February 19, 2016: The dates attended or the date the program or course was completed;
5. Effective February 19, 2016: The delivery method of the course;
6. Effective February 19, 2016: The name of the participant;
7. Effective February 19, 2016: The signature of a representative of the program sponsor; and
8. Updated February 19, 2016: The number of continuing professional education credits that the applicant received for participating in a program or course.

General Characteristics of Accredited Education:

A program designed to allow a participant to learn a given subject through interaction with an instructor and other participants in a classroom or conference setting, or intrafirm program using the internet, may be approved for continuing professional education credit if the program meets the following conditions:

1. Unchanged.
2. Unchanged.
3. Unchanged.
4. Unchanged.
5. Updated February 19, 2016: The program sponsor issues to each participant a certificate of attendance that reflects the name of the program sponsor, title and description of content, date and location of the program, delivery method of the course, name of the participant, signature of a representative of the program sponsor, and number of CPE contact hours.
6. Unchanged.

Enforcement:
Effective March 21, 2014: Each applicant required to verify the number of CPE hours claimed shall respond to the board’s request for verification within 30 days.

Carryover Credit:

Effective May 25, 2012: Any applicant for renewal of a permit to practice as a certified public accountant may carry over a maximum of 20 hours of continuing professional education earned in the previous renewal period. Any professional ethics hours that exceed the two-hour requirement may be included in the 20-hour carryover, but these hours shall not be used to meet the professional ethics requirement for any subsequent renewal period. (Previously carry over credit only included credits earned in the 12-month period proceeding July 1 of the renewal year.)

Promotional Material:
Effective November 29, 2010: Participants must be informed in advance of the learning objectives, prerequisites, program level, program content, any requirements for advance preparation, instructional delivery methods, recommended CPE credit, and course registration requirements. This applies to classroom, conference setting and intra-firm programs that use the Internet.

Certificates of Attendance:
Effective November 29, 2010: Program sponsor must issue each participant a certificate of attendance that reflects the name of the program sponsor, title and description of content, date and location of the program, and number of contact hours.

Breakdown of Specific Requirements:
Effective May 29, 2009: Ethics Requirement. Ethics courses, which shall be defined as courses dealing with regulatory and behavioral ethics, shall be limited to courses on the following:

1. Professional standards;
2. licenses and renewals;
3. SEC oversight;
4. competence;
5. acts discreditable;
6. advertising and other forms of solicitation;
7. independence;
8. integrity and objectivity;
9. confidential client information;
10. contingent fees;
11. commissions;
12. conflicts of interest;
13. full disclosure;
14. malpractice;
15. record retention;
16. professional conduct;
17. ethical practice in business;
18. personal ethics;
19. ethical decision making; and
20. corporate ethics and risk management as these topics relate to malpractice and relate solely to the practice of certified public accountancy.

Effective May 29, 2009: Ethics Requirement. The subject of circular no. 230 issued by the federal department of the treasury shall not qualify for ] ethics CPE credit but shall qualify for non-ethics CPE credit.

Standards of Approval of CE Activities:

Effective May 29, 2009: A record of registration and attendance is retained for five years by the program sponsor.

Breakdown of Specific Requirements:

Effective May 19, 2006: Personal Development Courses. Commencing with the renewal of permits issued on and after July 1, 2007, hours from personal development courses shall not exceed 30 percent of the total number of continuing professional education hours required for permit renewal.

Effective May 19, 2006: Personal development courses, which shall be defined as courses dealing with self-management and self-improvement both inside and outside of the business environment, shall be limited to courses on communication, leadership, character development, dealing effectively with others, interviewing, counseling, career planning, emotional growth and learning, and social interactions and relationships.

Credit for Teaching and Repeat Credit:

Effective May 19, 2006: Commencing with the renewal of permits issued on and after July 1, 2007, hours devoted to actual preparation and hours served as an instructor, discussion leader, or speaker shall not exceed, alone or in combination, 50 percent of the total number of continuing professional education hours required for permit renewal.

Breakdown of Specific Requirements:

Effective November 14, 2003: Ethics Requirement. Each applicant for renewal of a permit issued on or after July 1, 2006 shall have completed two hours in professional ethics relating to the practice of public accountancy as part of the continuing professional education requirement.

General Characteristics of Accredited Education:

Effective December 1, 2002: The board now allows for one-half hour credit for each 25-minute period after the first hour of credit has been earned. Requirements regarding participation in group programs have been updated.

Credit for Teaching and Repeat Credit:

Effective December 1, 2002: Instructors, discussion leaders or speakers may now receive up to twice the number of CPE credits that a participant is entitled to receive in addition to presentation time and instructors are no longer limited to a cap of one half the total requirement.

Carryover Credit:

Effective December 1, 2002: Carryover credit may now be used to satisfy the 20-hour requirement only in the first year of the renewal period.

Credit for Writing:

Effective December 1, 2002: The board will now approve CPE credit for published works.

Credit for Self-Study Education:

Effective December 1, 2002: The board has removed the 48 hour or 60 percent of the total requirement cap on self-study programs. The board will now approve credit for individual study programs. Requirements for independent self-study and independent study program have been updated.