Kansas: CPE, firm permit and peer review rules for CPAs.

This page lists what the Kansas board of accountancy publishes for a CPA and a CPA firm: CPE hours and the reporting period, the ethics requirement, whether a firm permit or registration is required, whether peer review is required, the licence renewal cycle, and whether an out-of-state CPA may practise under a practice privilege.

It is built for owners of small accounting and bookkeeping firms, especially those licensed in one state and serving clients in another. Every entry is a snapshot of what the cited source published on the verification date; it is a research starting point, not licensing advice.

Kansas, field by field.

Board of accountancy

Kansas Board of Accountancy

CPE hours & reporting period

80 hours per two-year (biennial) permit period; the Board's FAQ gives the reporting period as 'July 1 to June 30 in a biennial period'; no annual minimum is stated. K.A.R. 74-4-7(a)(1): 'Each applicant for renewal of a permit to practice as a certified public accountant in Kansas shall have completed 80 hours of acceptable continuing education (CE) during each biennial period for renewal and shall be in possession of proof of attendance or completion of the CE hours claimed before the applicant submits an application for renewal.' K.S.A. 1-310(e): the board may require 'evidence of participation in continuing education in accounting, auditing or related areas of at least 80 hours during the two-year period for renewal'. Carryover: an applicant 'may carry over a maximum of 20 hours of continuing education earned in the previous renewal period' (K.A.R. 74-4-7(d)). Personal development courses 'shall not exceed 30 percent of the total number of continuing education hours required for permit renewal or reinstatement' (K.A.R. 74-4-8(c)); instructor preparation and presentation hours 'shall not exceed, alone or in combination, 50 percent' of the required hours (K.A.R. 74-4-7(b)(4)). Board FAQ: 'ONLY PERSONS HOLDING ACTIVE PERMITS TO PRACTICE ARE REQUIRED TO OBTAIN CE.'; a first-time permit holder 'will be assigned a number of pro-rated CE hours to obtain before the next renewal.'

Ethics CPE requirement

2 hours per biennial period; no Kansas-specific course, but the course must relate to the practice of certified public accountancy. K.A.R. 74-4-7(a)(1): 'Each applicant for renewal or reinstatement of a permit shall have completed two hours in professional ethics relating to the practice of certified public accountancy as part of the continuing education requirement.' K.A.R. 74-4-7(a)(2) lists the qualifying ethics topics. Board FAQ: '2 hours of the required hours to renew the permit must directly relate to the practice of certified public accountancy'. Excess ethics hours may be included in the 20-hour carryover but 'shall not be used to meet the professional ethics requirement for any subsequent renewal period' (K.A.R. 74-4-7(d)).

CPA firm permit / registration

Registration is required for every firm with a Kansas office that practices certified public accountancy, and for out-of-state firms performing attest services for Kansas clients; renewal is annual by December 31. K.S.A. 1-308(b): 'the following must be registered with the board: (1) Any firm with an office in this state which practices certified public accountancy; (2) any firm that does not have an office in this state but performs or offers to perform attest services described in K.S.A. 1-321(d), and amendments thereto, for a client in this state'. K.S.A. 1-308(c): a firm not subject to (b) may perform the services described in K.S.A. 1-321(r) and use 'certified public accountant,' 'CPA' or 'CPA firm' without registering only if its individuals meet K.S.A. 1-302b(b) and (c), it performs the services through an individual with practice privileges under K.S.A. 1-322, and it can lawfully perform them in the state where those individuals have their principal place of business. K.S.A. 1-308(g): each firm 'shall renew the firm's registration by December 31 of each year'. K.S.A. 1-308(h): a firm not registered or exempt 'shall not use the words "certified public accountants" or the abbreviation "CPA" in connection with its name'. Ownership: 'at least a simple majority of the ownership of the firm, in the terms of equity capital and voting rights' must belong to licensed CPAs (K.S.A. 1-308(a)(5)). Board homepage: 'Any firm registered with the Board must renew annually no later than December 31st.' Board FAQ: a firm must register if it is 'A CPA firm with an office in Kansas that performs or offers to perform any attest and/or non-attest services' or 'A CPA firm that does not have an office in the state of Kansas but performs or offers to perform attest services' for a Kansas client; renewal is 'Annually by December 31.'

Peer review requirement

Firms providing attest services undergo peer review at least once every three years as a condition of registration renewal. K.S.A. 1-501(a): 'The board may require as a condition for renewal of a firm registration that a firm that provides attest services undergo a peer review ... The reviews shall occur at least once every three years with the cost of such review to be borne by the firm.' K.S.A. 1-501(b): upon issuing its first report subject to peer review, a firm 'shall immediately notify the board on a form provided by the board; register as a firm in compliance with K.S.A. 1-308, and amendments thereto; and provide a peer review letter of completion to the board within 18 months after the date on which the report subject to peer review was issued.' A waiver is available if the firm 'does not perform or has not performed any attest services during the twelve-month period preceding the date of application or for good cause' (K.S.A. 1-501(d)). K.A.R. 74-11-7(a) lists the documents accepted with a registration renewal (a completion letter with the next due date, an in-process letter, or the Board's 'peer review form'); K.A.R. 74-11-7(d): 'The letter of completion shall be valid until the due date for the next peer review specified in the letter of completion.' Board FAQ: 'proof of completion of Peer Review every three years is required for registered firms' and 'The Letter of Completion is valid until the next Peer Review is due.'

Licence renewal cycle

Biennial permit expiring July 1, staggered by certificate number. K.S.A. 1-310(b): a holder of an odd-numbered certificate 'shall have a permit to practice issued or renewed on a biennial basis, which shall expire on the next July 1 that occurs after the date that the permit was issued or renewed in an odd-numbered year'; K.S.A. 1-310(c) applies the same rule to even-numbered certificates in even-numbered years. K.S.A. 1-310(d): 'A person may renew a permit within 12 months of its expiration date'; K.S.A. 1-310(g): a person who fails to renew within 12 months may apply for reinstatement with 'proof that such person has obtained 40 hours of qualifying continuing education within the preceding 12 months prior to applying for reinstatement.' Board FAQ: the permit fee 'is predicated off of whether the CPA certificate has an odd or even number'.

Mobility / practice privilege

Yes: no permit, registration, notice or fee for an individual whose principal place of business is outside Kansas. K.S.A. 1-322(a)(1): 'An individual whose principal place of business is not in this state having an active license in good standing to practice certified public accountancy from any state shall be granted all the privileges of permit holders of this state without the need to obtain a permit issued under K.S.A. 1-310, and amendments thereto, or otherwise register with the board or pay any fee provided that at the time of initial licensure, the individual was required to show evidence of having passed the uniform CPA examination and having met one of the following three requirements' — (A) a baccalaureate or higher degree with a concentration in accounting and 'not less than two years of accounting experience', (B) a baccalaureate or higher degree plus 'an additional 30 semester hours' with a concentration in accounting and 'not less than one year of accounting experience', or (C) a post-baccalaureate or higher degree with a concentration in accounting and 'not less than one year of accounting experience'. K.S.A. 1-322(a)(2) preserves the privilege for an individual who 'as of December 31, 2025, had practice privileges in this state under this section'. K.S.A. 1-322(b): the individual and the employing firm consent to the board's jurisdiction, to service of process through the home-state board, to cease practising if the home licence 'is no longer valid' and to comply with the act and the board's rules. K.S.A. 1-322(c): an individual with practice privileges who performs SAS audits, Kansas municipal audit guide audits, SSARS reviews, SSAE engagements other than compilations, or PCAOB engagements for Kansas clients 'may only do so through a firm that has registered pursuant to K.S.A. 1-308'.