All Kansas CPAs must complete continuing professional education to maintain an active license. Kansas operates on a biennial reporting period from July 1 to June 30. Renewal dates are based on certificate number: Even numbers renew in even years, and odd numbers renew in odd years.
Biennial CPE requirements
Kansas requires 80 hours of CPE during each two-year reporting period, including 2 hours in professional ethics.
Municipal public accountant requirements
Licensed municipal public accountants must complete a minimum of 16 hours per year, including 8 hours per year in municipal accounting and auditing.
Ethics requirements
Two hours in professional ethics relating to the practice of public accountancy are required during the biennial reporting period.
Credit limitations
- Instruction: 50% maximum (40 hours)
- Personal development: 30% maximum (24 hours)
- Group internet-based and self-study programs must be from NASBA Registry, AICPA, or state society-approved sponsors
Carryover credits
A maximum of 20 hours earned in excess may be carried forward to the next reporting period. Carryover hours cannot satisfy the ethics requirement.
CPE reciprocity exemption
The board may exempt individuals with a principal place of business outside Kansas if they meet their home state requirements and the board considers those requirements substantially equivalent.