Kansas CPA Requirements

Kansas State Requirements & Education Options

General Requirement

Applicant must be of good moral character.

Applicant must be a resident of Kansas or have a place of business or be employed in Kansas.

Education Requirement
Applicant must have successfully completed course work consisting of at least 150 semester hours, with a concentration in accounting, at a college or university recognized by the Kansas State Board and be the holder of a baccalaureate or higher academic degree. The “concentration in accounting” courses required to qualify for admission to the certified public accountant examination shall be as follows:

At least 42 semester credit hours in business and general education courses, including the following:

A macroeconomics course, a microeconomics course, and one upper-division economics course;

At least two (2) courses in the legal aspects of business or business law;

College algebra or higher-level math course;

Statistics and probability theory course;

Computer systems and applications course;

Finance course;

Management and administration course;

Marketing course; and

Production, operations research, or applications of quantitative techniques to business problems courses.

At least 11 semester credit hours in courses in written and oral communications; and

At least 30 semester credit hours in courses in accounting theory and practice, including the following:

Financial accounting and reporting for business organizations course, which may include any of the following: Intermediate accounting course, advanced accounting course, or accounting theory course; managerial accounting beyond an introductory course; auditing course concentrating on auditing standards generally accepted in the United

States as issued by the AICPA auditing standards board or the PCAOB, or both; U.S. income tax course; and accounting systems beyond an introductory computer course.

Up to six (6) semester hours of credit of the following types awarded by a college or university approved by the board shall be accepted by the board for purposes of determining compliance, if the credits are related to those areas specified above:

Credit for advanced placement;
Credit by examination;
Credit for military education; and
Credit for competency gained through experience; and
Courses taken for pass/fail credit.

Credit shall not be allowed for any course for which credit has already been received. Credit shall not be allowed for any course that is only audited. Any credits earned for an accounting internship may count toward the overall 150-hour education requirement, but these credits shall not be acceptable in satisfaction of the required concentration in accounting courses. Credits earned for CPA exam review courses shall not be acceptable in satisfaction of the required concentration in accounting courses. However, these credits may be used toward the overall 150-hour education requirement. Not to exceed a total of six hours, up to three hours of course requirements may be waived by the board, upon the applicant’s demonstration of compelling circumstances and upon receipt of satisfactory verification that the applicant has otherwise met the requirements.