Kansas Board of Accountancy · K.A.R. 74-4
Kansas CPAs holding an active permit must complete 80 hours of continuing education during each two-year renewal period, including at least 2 hours of professional ethics relating to the practice of certified public accountancy. Kansas sets no accounting and attest requirement and no annual minimum for standard permit holders, and all 80 hours may be completed through self-study.
The 16-hour annual minimum that some published summaries describe applies to licensed municipal public accountants, not to CPAs generally. Municipal public accountants also need 8 hours a year in municipal accounting and auditing.
One square equals one CPE hour in the two-year renewal period.
| Total CPE hours | 80 hours every two years for active permit holders |
|---|---|
| Reporting period | July 1 to June 30 biennially, based on certificate number — even numbers report in even years, odd numbers in odd years |
| License renewal | June 30 biennially, on the same odd or even year cycle as the certificate number |
| Ethics requirement | 2 hours of professional ethics directly relating to the practice of certified public accountancy, included within the 80 hours |
| Ethics topics | Professional standards, competence, independence, integrity and objectivity, conflicts of interest, SEC oversight, personal ethics, and corporate ethics, among others |
| Accounting and attest | No requirement for CPE in the area of accounting and attest |
| Municipal public accountants | Minimum 16 hours per year, of which 8 per year must be in municipal accounting and auditing |
| Self-study | No limit — all 80 hours may be self-study. Self-study courses must be completed within 15 weeks to count for Kansas credit. |
| Nano learning | Not accepted toward Kansas CPE requirements |
| Personal development cap | Not to exceed 30% of the total hours required for permit renewal or reinstatement |
| Instruction cap | 50% of the total number of CPE hours reported |
| Authorship | Any author of a published article or book, and any writer of a CPE program, may receive credit for actual research and writing time |
| Group internet-based | Programs must be from sponsors approved by NASBA's National Registry, the AICPA, or a state society |
| Carryover | Maximum 20 hours from the previous renewal period. Carryover credits cannot be used toward the ethics requirement. |
| Shortfall penalty | An automatic penalty of 8 additional CPE hours, plus possible disciplinary action |
Assuming the 16-hour annual minimum applies to you. It applies to licensed municipal public accountants, who also need 8 hours a year in municipal accounting and auditing. Standard Kansas CPA permit holders face no annual minimum — but they do face a 15-week completion window on every self-study course.
Satisfies the two-hour Kansas ethics requirement for the biennial renewal period. Qualifying topics include professional standards, competence, independence, integrity and objectivity, conflicts of interest, SEC oversight, and personal and corporate ethics.
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Kansas requires self-study courses to be completed within 15 weeks to count for credit
Group Live; Group Internet Based; QAS Self-Study
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Kansas splits licensees into two alternating cycles based on certificate number, so half the state renews in even years and half in odd.
Even certificate numbers report in even years; odd certificate numbers report in odd years.
Licensed municipal public accountants are the exception, needing 16 hours a year with 8 in municipal accounting and auditing.
Must be freshly earned — carryover credits cannot satisfy the ethics requirement.
Course sponsors issue a certificate of completion to accompany the Continuing Education Reporting form. Failing to submit proper documentation risks disciplinary action.
Failure to meet the CPE requirements for renewal during the renewal period may result in disciplinary action and an automatic penalty of 8 additional hours of CPE.
This is the most misreported detail in Kansas, so it is worth stating precisely.
For active permit holders, the CPE requirement is 80 hours every two years, including two hours of ethics that directly relates to the practice of certified public accountancy.
The two ethics hours are included in the total of 80 rather than being additional.
July 1 to June 30, biennially, based on certificate number.
Those with an even certificate number report in even-numbered years and those with an odd certificate number report in odd-numbered years. Reporting matches the license renewal date.
Only for licensed municipal public accountants. Standard CPA permit holders have no annual minimum.
Municipal public accountants must complete a minimum of 16 hours per year, of which at least 8 per year must be in municipal accounting and auditing. Several published summaries apply the 16-hour figure to all Kansas CPAs, which does not match the Board's rule.
At least two hours of professional ethics relating to the practice of public accountancy per two-year renewal period.
Qualifying topics include professional standards, competence, independence, integrity and objectivity, conflicts of interest, SEC oversight, personal ethics, and corporate ethics.
No. There is no requirement for CPE in the area of accounting and attest.
The Kansas State Board specifies all NASBA subject areas as qualifying subject areas for CPE.
Yes. There is no limit on the number of self-study hours that can be claimed, so all 80 required hours can be accomplished through self-study.
One condition applies: all self-study courses must be completed within 15 weeks to count for Kansas credit.
No. The Kansas Board of Accountancy does not allow courses completed via nano learning to count toward Kansas CPE requirements.
Group internet-based programs must come from sponsors approved by NASBA's National Registry, the AICPA, or a state society.
Yes, up to a maximum of 20 hours earned in the previous renewal period.
Carryover credits cannot be used toward the ethics requirement, so fresh ethics hours are needed in every period.
Hours from personal development courses may not exceed 30 percent of the total number of continuing education hours required for permit renewal or reinstatement.
On an 80-hour requirement that works out to 24 hours.
Credit for service as a lecturer is capped at 50 percent of the total number of CPE hours reported.
Any author of a published article or book, and any writer of a CPE program, may receive credit for the actual research and writing time.
A prorated amount based on the number of full months from the date the permit was issued to June 30.
That prorated requirement includes the two hours of ethics.
Failure to meet the CPE requirements for renewal during the renewal period may result in disciplinary action and an automatic penalty of 8 additional hours of CPE.
The penalty hours are in addition to the standard requirement rather than counted within it.
Course sponsors issue a certificate of completion to accompany the Continuing Education Reporting form.
You risk disciplinary action by not submitting proper documentation, so retain sponsor certificates for every course claimed.
| Agency | Kansas Board of Accountancy |
|---|---|
| Address | Landon State Office Building, 900 SW Jackson Street, Suite 556, Topeka, KS 66612 |
| Phone | (785) 296-2162 |
| Website | ksboa.ks.gov |
| Disciplinary records | The Board's website lists disciplinary action taken against firms and individuals; call the Board and ask for the Executive Director for specifics |
This page summarizes Kansas CPE rules for general informational purposes and is reviewed against the Kansas Board of Accountancy's published guidance. Note that some third-party summaries apply the 16-hour annual minimum to all CPAs; per the Board's rule it applies to licensed municipal public accountants. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
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