Kansas

Kansas Board of Accountancy
ksboa.kansas.gov

Kansas is a two-tier state: a certificate is issued on passing the Exam with the required education, and a separate permit to practice follows once experience is verified. Per K.A.R. 74-2-7, the "concentration in accounting" required to sit for the Exam (as part of the state's 150-hour requirement under K.S.A. 1-302a) consists of: at least 42 semester credit hours in business/general-education courses (macro/microeconomics, an upper-division economics course, business law, college algebra or higher math, statistics/probability, an information-systems course, finance, management, marketing, and — for candidates first examined on or after January 1, 2024 — a data-analytics course); at least 11 semester hours of written/oral communications coursework; and at least 30 semester hours of accounting theory/practice coursework.

Per K.A.R. 74-4-4: 1 year of experience, meaning full- or part-time employment extending over no less than 1 year and no more than 3 years, including no fewer than 2,000 hours of qualifying attest or nonattest service.

Yes, a separate ethics exam/course is required.

Not yet confirmed by CARE for this jurisdiction — check with the board.

Per K.A.R. 74-3-8, an ethics examination approved by the Board with a passing score of at least 90 percent is required for issuance of the Kansas certificate; Kansas accepts the AICPA "Professional Ethics: AICPA's Comprehensive Course (for Licensure)" self-study exam, or equivalent exams from California, Colorado, or Texas. Kansas's rules describe a single 150-hour "concentration in accounting" requirement rather than a distinct lower sit-only threshold — CARE did not find a separate, lower hour count for Exam eligibility versus certificate issuance in the regulation text reviewed; confirm with the Board.

https://ksboa.kansas.gov/wp-content/uploads/Regulations-APRIL-2024-COMPLETE.pdf — accessed 2026-09-30