Kansas

1. Official transcript(s) from each institution at which original credit toward the educational requirement was earned.
2. Photograph Form with a 2×2 photograph taken within the last three months, showing your head and shoulders only. Submission by you to CPAES.
3. International Evaluation, if applicable.
4. ADA Accommodation Form, if applicable. Submission by you to CPAES.
5. A signed copy of the Kansas Board of Accountancy Cheating Policy. Submission by you to CPAES.

Please allow up to two weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.

Applicants with Disabilities

In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the ADA Modification Form for more information.

Credit for any section passed shall be valid for 18 months from the actual date the examination sections were taken. Examination credit expires by section. You will lose credit for each section passed outside the 18 month period, and will have to retake those sections.

Transfer of Examination Credit

If you wish to transfer credit from another jurisdiction into Kansas, you must have earned the credit under the same rules that are in effect in Kansas. If you have passed two or more sections of the CPA examination under another jurisdiction, you shall be given conditional credit by this Board, provided you have established residence in Kansas and are still eligible to be considered a re-examination candidate in the original state where credit was earned.

You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

Examination Fees

Registration Fees

Refund Policy

There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.

• Have a baccalaureate degree or higher from a college or university recognized by the Board and 150 semester (225 quarter hours) in courses distributed as follows:
  • At least 42 semester credit hours (63 quarter hours) in business and general education courses including courses in:
    • macro and microeconomics plus one upper-division economics course;
    • at least two courses in the legal aspects of business or business law;
    • college algebra or higher level math;
    • statistics and probability theory;
    • computer systems and applications;
    • finance;
    • management and administration;
    • marketing; and
    • production, operations research, or applications of quantitative techniques to business problems.
  • At least 11 semester credit hours (16 ½ quarter hours) in written and oral communications.
  • At least 30 semester credit hours (45 quarter hours) in accounting theory and practice including courses in:
    • financial accounting;
    • managerial accounting beyond an introductory course;
    • auditing;
    • income tax; and
    • accounting systems beyond an introductory computer course.

Not to exceed a total of six hours, up to three hours of course requirements specified above may be waived by the Board for good cause and upon receipt of satisfactory verification that you have otherwise met the requirement.

NOTE: The Kansas Board allows you to apply for the exam while courses and/or degree are in progress. You will not receive your Notice To Schedule (NTS) until the education requirement has been met and final official transcripts are received.

The Kansas Board allows you to apply for the exam while courses and/or degree are in progress. You will not receive your Notice To Schedule (NTS) until the education requirement has been met and your final official transcripts are received.

You are permitted to apply up to eight weeks prior to completing your education. You must have all educational transcripts and/or international evaluation reports submitted at the time of application. If your courses are in progress or your degree is not conferred, you may submit an application with a transcript showing in-progress courses and the date of anticipated degree conferral. The NTS will not be sent until you have met the education requirement and your final official transcript has been received.

> Read the formal announcement of this change

Transcripts

If you have completed the educational requirement at the time of application, you must:

• submit to CPAES relevant official transcript(s) from each institution at which original credit toward the educational requirement has been earned at the time of application. The award of the baccalaureate degree must be reflected on the transcript.
• If required documentation is not provided, you will not be able to take the examination, and you will forfeit the application fees paid.
• Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.

If you have earned education credentials outside the U.S., you must:

• have your credentials evaluated by an acceptable international education evaluation service before applying for the examination. The following services are acceptable:
  • Foreign Credentials Service of America
  • Foreign Academic Credential Service
  • NASBA International Evaluation Services
• Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.

Course Requirements

• Credit earned for CPA review courses is acceptable toward the education requirement provided credit was awarded by a regionally accredited institution.
• Correspondence, CLEP, CPA Review and online courses are acceptable when you receive credit for the courses at a regionally accredited U.S. university. These courses must appear on an official transcript.  There is a limit of six semester hours of these types of courses that can be accepted toward the accounting requirement.
• Courses earned at a community college or two-year degree granting institution are acceptable.
• Developmental and remedial courses are NOT college level and cannot be counted.

Residency

You must be a resident of Kansas, or have a place of business in Kansas as a public accountant, or be employed full-time in a public accounting firm in Kansas.