CPA EXAM QUESTIONS
CERTIFICATION QUESTIONS
PERMIT TO PRACTICE (LICENSING) QUESTIONS
PRACTICE BY NOTIFICATION QUESTIONS
FIRM QUESTIONS
PEER REVIEW QUESTIONS
CPE QUESTIONS
GENERAL QUESTIONS

Not to exceed a total of six hours, up to three hours of course requirements in each of the three categories listed above may be waived by the board, but only if the applicant has met the 150 hour education requirement and can provide satisfactory verification that he or she has otherwise met the course requirement.   NOTE:  BEGINNING JANUARY 1, 2007, THE BOARD WILL NO LONGER GRANT REQUESTS FOR A WAIVER OF COMMUNICATION HOURS.

By contacting CPA Examination Services at 1-800-CPA Exam (1-800-272-3926) ext. 4252; or by clicking http://www.nasba.org/nasbaweb/nasbaweb.nsf/wpecsp?openform&stateabbrev=ks. 

The exam will be offered in “windows”. A “window” is the equivalent of a quarter. The exam will be open the first two months of each testing window, and will be closed the last month to refresh questions. Therefore a person can schedule to sit for the exam in the months of January, February, April May, July, August, October and November.

A candidate may not sit for a particular section more than once in a testing window. However, a candidate will be able to sit for a particular section 4 times in a year.

Commencing with the computerized exam, there is no application deadline date. Applications will be taken and processed when submitted. However, once a candidate has been issued a “Notice to Schedule”, the candidate will have six months from the issuance of the “Notice to Schedule” in which to sit for the approved exam sections.  Remember that not all of those six months will be testing months.

No. Candidates will be able to apply for one section of the examination at a time. Once the candidate is issued a “Notice to Schedule”, the candidate will have six months from the date the “Notice to Schedule” is issued to sit for the approved sections. However, once a candidate has passed a section, the candidate will have 18 months from the date that part is passed to pass the remaining sections before losing credit for the passed part.

In Kansas, there are four Prometric (Sylvan) sites:

Topeka:2800 Wanamaker Road, Phone: 785-272-7500

Wichita:2020 N. Woodlawn, Ste. 20 Phone: 316-651-5350
Overland Park:  9611-E Metcalf Ave., Phone: 913-381-6799
Hays:  Ft. Hays University, Pickens Hall, Room 300, Phone: 785-628-4330

A Kansas exam candidate need only complete the Application for Certificate by Passing Examination in Kansas, and pay a $25.00 application fee, after the candidate has successfully completed the CPA exam and the AICPA ethics exam.  A person transferring their grades to Kansas would need to meet the specific education requirements and be a resident of Kansas.

B. A person whose original certificate is from another state that is deemed to be  substantially equivalent to Kansas education and certification requirements, or if the individual has been deemed to be substantially equivalent to Kansas esducation and certification requirements, and who now wants a certificate by reciprocity in Kansas, complete the Application for Certificate by Reciprocity, submit an Application for Interstate Exchange Authorization from the Board of Accountancy in their principal office state and their original state (if different from one another), and pay a one-time $250.00 application fee. Evidence of successful completion of the AICPA ethics exam or another state’s ethics exam recognized by the Board also is required.

One year of accounting experience obtained through employment in government, industry, academia or public practice, providing any type of service or advice involving the use of attest or nonattest skills, all of which was verified by a CPA holding an active license to practice. 

The experience no longer has to be under the direct supervision of a licensed CPA; however, a licensed CPA must verify that a person has the experience necessary to obtain a permit to practice.

The fee for a permit to practice is predicated off of whether the CPA certificate has an odd or even number and whether the application for a permit to practice is made in an odd or even year. For instance, if a person has an odd-numbered CPA certificate such as 0003, and is making application for a permit to practice in an odd-year such as 2003, then the fee will be $150.00. If the odd-numbered certificate holder makes application for a permit to practice in an even-year such as 2004, then the fee for the permit would be $75.00.

No. Once you have obtained your first permit to practice, you will be assigned a number of pro-rated CPE hours to obtain before the next renewal. 

If a person decides within 1 year after the permit expired that he or she wants the permit, then the permit is considered to be a late renewal, which requires proof of completion of the 80 hours required to renew (plus an additional 8 hours penalty if the 80 hours were not completed within the permit period, or a person did not meet the minimum 20 hours required in each year of the renewal period), plus payment of a late fee of $225.00.

If a person has been without a permit for longer than 1 year, then the process is deemed to be a “reinstatement of permit”. This requires proof of completion of 40 hours of CPE within the previous 12 months from the date of application for reinstatement, plus payment of a higher fee.

Practice by notification applies to the following persons:

Persons who do not have a principal place of business in Kansas;
Do not have a Kansas CPA certificate;
Has an active CPA license issued by a state other than the state of 
Kansas, and whose permit is issued by a state whose qualifications for 
CPA licensure are substantially equivalent to the education, examination 
and experience requirements for the Uniform Accountancy Act;
If the State’s qualifications are not substantially equivalent to the UAA, the 
applicant can verify that his or her qualifications are substantially 
equivalent to the UAA requirements.

If a person meets these requirements, then the process is to complete a Practice by Notification form, providing a letter of good standing from the Board of Accountancy in their principal office state; provide proof of completion of Peer Review, if the applicant is performing attest services in the State of Kansas; and a $150.00 fee. The practice by notification is valid for 2 years from the date of issuance.

Unincorporated sole practitioners, both in-state and out-of-state, subject to Peer Review must register with the Board.

Annually, by December 31. The Board sends out renewal forms the middle of November.

Yes. Although the Board allows fictitious firm names, a firm name, with an office in Kansas, must not be misleading to the public and must not reflect ownership or size that doesn’t exist. Restrictions are in place for the use of the terms “& Associate”, “& Associates”, “Group”, “Company”, etc.  Contact the Executive Director for more information.

Yes. Proof of completion of Peer Review every three years is required for registered firms and unincorporated Kansas sole practitioners who are subject to Peer Review. Proof of completion is provided with firm registration.

Out of state CPAs who do not have an office in Kansas, but who are performing services subject to Peer Review in Kansas, are required to provide proof of completion of Peer Review with their permit renewal applications.

The Board requires that a Peer Review letter of completion be provided. This is the letter issued by the administering entity that states the firm has completed the Peer Review process and issues a due date for the next Review. 

Beginning with Peer Reviews accepted by the Report Acceptance Body after November 15, 2002, the Letter of Completion is valid until the next Peer Review is due. Peer Reviews accepted prior to that date are valid for three years from the date of the letter of completion.

The Board will accept, in lieu of a letter of completion, a letter from the administering entity that the Peer Review is “in process”. This letter can only be issued if the Peer Review is completed by the Team Captain, the Report, letter of comments and letter of response (if applicable) have been provided to the administering entity.

If an “in process” letter is submitted, the Board will issue a “conditional” firm registration or “conditional” permit renewal, whichever is applicable, subject to providing the necessary letter of completion by a specified date.

Yes. Beginning with Peer Reviews accepted by the administering entity’s Report Acceptance Body after December 31, 2001, the Board may inquire as to the type of Peer Review Report issued; i.e., unmodified, modified, or adverse. If a firm has received a modified or adverse opinion on their Peer Review Report, then the Board may request a copy of the Peer Review Report, letter of comments, letter of response and any follow-up requirement letters issued in connection with the Peer Review.

Yes. Beginning with Peer Review Reports accepted by Report Acceptance Bodies after December 31, 2001, if a firm receives an Adverse Report, or if a firm has received 2 modified Peer Review Reports during 12 consecutive years, the Board may limit the scope of practice of attest services of a firm or permit holder if the Board determines that the firm or person failed to comply with GAAP, GAAAS and other recognized authoritative technical standards.

The Board may also take action if a firm has failed to abide by remedial measures required buy a Peer Review Committee or the Board. 

For active permit holders, the CPE requirement is 80 hours every 2 years to include 2 hours of ethics that directly relates to the practice of certified public accountancy.

July 1 to June 30

No.

The program requires registration;
The program includes a final examination;
The participant scores at least 70 % on the final examination;
The participant provides certificates of satisfactory completion.

The program sponsor has been approved by either NASBA’s Registry or is sponsored by or through the AICPA or a State Society of CPAs ;
The participant has a written learning contract with a program sponsor that contains a recommendation of the number of credit hours to be awarded upon successful completion of the program;
The sponsor reviews and signs a report indicating that all of the requirements of the independent study program, as outlined in the learning contract, are satisfied;
The program is completed in 15 weeks or less.

Yes.  K.A.R. 74-5-408 requires a CPA to notify the Board in writing of any change in their home address, business name or business address within thirty days of the change.  You may notify the Board in writing, either by mail, by fax, or via e-mail. Our fax number if 785-291-3501. Our webpage has a Change of Address tab for your convenience.  Our e-mail address is info@ksboa.ks.gov 

The change of address should include your certificate number, old and new address, telephone numbers and indication of your preferred mailing address (office or home).

In order to change a name, proof is required in the form of a copy of a marriage certificate of divorce decree, whichever is applicable.

No. The Board requires an original signature on all forms.

There is a link to a complaint form found on our web page. Complete the form, attach all supporting documents, and mail to the Board office at 900 SW Jackson, Ste. 556, Topeka, KS 66612.

Our web page lists if there has been any disciplinary action taken by the Board against a firm or individual; however, you will need to call the Board office, at 785-296-2162, and ask for the Executive Director, for specifics on the date and type of disciplinary action taken.

Download a Printable Version of Fequently Asked Questions (93k pdf )