CPE Requirements Kansas
Kansas
License Renewal Date
6/30
CPE Reporting Period
7/1 to 6/30 biennially; even certificate number = even years; odd certificate number = odd years.
General Requirement
80, with a minimum of 20 hours per year.
Ethics Requirement
2 hours in professional ethics relating to the practice of public accountancy. Extra ethics credits may be carried forward to the next reporting period, but can not be used to fulfill the ethics requirement for that period.
Other Subject Area Requirements
None
Credit Limitations
* Authorship credits are accepted (board determines acceptance) for actual research and writing time of a published article or book published during the biennial period.
* Personal Development credits cannot exceed 30 percent of the total hours required for renewal.
* Credit for instruction is limited to 50% of the total credit requirement.
* A licensed municipal public accountant in Kansas shall have completed a 16-hour program of acceptable continuing professional 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.
* Hours devoted to actual preparation time by an instructor, discussion leader, or speaker for formal programs shall be computed at a maximum of up to twice the number of continuing professional education credits that a participant would be entitled to receive, in addition to the time for presentation. Hours devoted to preparation and served as an instructor shall not exceed, alone or in combination, 50 percent of the total number of continuing education hours required for permit renewal.
* Self-study CPE program providers must be approved by a state society of CPAs, the AICPA, NASBA’s National Registry of CPE Sponsor’s, or NASBA’s Quality Assurance Services (QAS).
* Half credits are acceptable after the first hour of credit is earned.
Other State Policies
* Courses from NASBA’s Quality Assurance Service are accepted.
* Committee Meeting programs will be accepted if they meet the following requirements:
o Must be a formal program of learning; an outline is to be presented to the participants.
o Must be at least 50 minutes in length.
o Instructed by someone knowledgeable in the area.
o Contribute directly to the professional competence of the participant.
o Record of registration and attendance is retained.
Non-Residency Licensees Requirement
The board may exempt from the continuing education requirements an individual who holds a permit from another state if:
* The permit holder has a principal place of business located outside the state of Kansas;
* the permit holder verifies to the board satisfaction that such person has met the continuing education requirements of the state in which the principal place of business is located;
* 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
* the state in which the principal place of business is located extends the same exemption to Kansas permit holders who practice in that state.