Kansas CPA (Certified Public Accountant) Continuing Education Requirements
Requirements Overview
Kansas requires 80 hours of CPE per two-year renewal cycle ending June 30. The ethics requirement is modest at 2 hours per cycle, but the state imposes notable restrictions on course types: personal development courses cannot exceed 30% of total hours, and instructor or preparation hours are capped at 50%. Self-study programs must include a final exam with a minimum 70% passing score.
Kansas allows up to 20 hours of carry-over from the 12-month period preceding July 1 of the renewal year. Excess ethics hours can be included in the carry-over total, but they cannot satisfy the ethics requirement for subsequent renewal periods. New permit holders receive prorated CPE requirements based on the number of full months from issuance to the June 30 renewal date.
The Board may grant waivers for health, military service, foreign residence, retirement, or other good cause. CPE documentation must be retained for five years, and failure to meet requirements can result in an additional 8 penalty hours on top of the deficiency.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Professional Ethics | 2 | Every renewal | 2 hours in professional ethics relating to the practice of certified public accountancy per biennial renewal period. |
Renewal Pathways
Exemptions
- Health — CPE requirements may be waived by the board for reasons of health.Must be approved by the board
- Military Service — CPE requirements may be waived for military service.Must be approved by the board
- Foreign Residence — CPE requirements may be waived for foreign residence.Must be approved by the board
- Retirement — CPE requirements may be waived for retirement.Must be approved by the board
- Other Good Cause — CPE requirements may be waived for other good cause as determined by the board.Must be approved by the board
How You Can Complete Your CE
Provider Requirements
Self-study programs must be approved by NASBA's National Registry of CPE Sponsors, NASBA's QAS, or sponsored through AICPA or a state society of CPAs. Group programs include AICPA programs, state society programs, university/college courses, in-firm programs, and programs in accounting/auditing/tax/ethics. Self-study requires final exam with 70% minimum score.
Tips for Kansas CPAs
- Kansas has one of the lowest ethics requirements at just 2 hours per cycle, but make sure those hours specifically cover professional ethics in public accountancy.
- Personal development courses are capped at 30% of your total — plan your course mix to stay within limits.
- Self-study courses require a final exam with a 70% minimum score. Verify this requirement is met before claiming credit.
- Retain CPE documentation for 5 years. Non-compliance can trigger 8 penalty hours on top of any shortfall.