80 hours per biennial period · June 30 deadline (even cert# = even years; odd cert# = odd years) · 2-hr ethics required
Kansas Board of Accountancy (KSBOA)Kansas CPAs must complete 80 hours of continuing professional education (CPE) per biennial period, reported to the Kansas Board of Accountancy (KSBOA). The renewal deadline is June 30 every two years, with the specific year depending on whether your certificate number is even or odd.
Unlike many neighboring states — Missouri requires 40 hours annually by December 31, and Colorado requires 80 hours biennially by December 31 — Kansas uses a June 30 biennial cycle split by certificate number. This means roughly half of Kansas CPAs face a June 30, 2026 deadline and the other half face June 30, 2027.
| Requirement | Detail |
|---|---|
| Total hours | 80 hours per biennial period |
| Reporting cycle | Biennial (2 years) |
| CPE period | July 1 of the prior renewal year through June 30 of the renewal year |
| Renewal deadline | June 30 — even cert# in even years; odd cert# in odd years |
| Ethics | 2 hours — must directly relate to practice of CPA; carryover cannot satisfy ethics |
| A&A requirement | None (no mandatory A&A floor for standard CPA permits) |
| Annual minimum | None for standard CPAs (LMPAs: 16 hrs/year with 8 hrs municipal A&A) |
| Personal development cap | 30% of total — maximum 24 hours |
| Instructor/speaker credit | 50% maximum (40 hours) — alone or in combination |
| Carryover | Up to 20 excess hours may carry forward; ethics hours cannot carry forward |
| Self-study cap | None specified — Kansas has no explicit self-study cap |
| Penalty for non-compliance | Automatic 8 additional hours required before permit renewal |
| Record retention | 5 years from end of year in which course was completed |
| Governing body | Kansas Board of Accountancy (KSBOA), Topeka KS — (785) 296-2162 |
Kansas's biennial renewal system divides CPAs into two cohorts based on the last digit of their certificate number. This spreads renewal volume across years for the Board and means half of Kansas's approximately 10,000 licensed CPAs face a deadline in any given year.
| Certificate Number | Current Active Period | Deadline | Next Period |
|---|---|---|---|
| Even number | July 1, 2024 – June 30, 2026 | June 30, 2026 ⚠️ ACTIVE NOW | July 1, 2026 – June 30, 2028 |
| Odd number | July 1, 2025 – June 30, 2027 | June 30, 2027 | July 1, 2027 – June 30, 2029 |
Kansas requires 2 hours of ethics CPE per biennial period. Unlike states that accept general professional ethics content, Kansas specifies that the ethics hours must directly relate to the practice of certified public accountancy. This means standard business ethics or general organizational ethics courses may not qualify — the content should cover CPA professional standards, AICPA Code of Professional Conduct, or state-level CPA licensing ethics.
Kansas allows CPAs to carry forward excess CPE hours into the next biennial period, up to a 20-hour maximum. This creates a meaningful buffer — if you complete a heavy CPE year in advance, you can reduce the load in your next period.
Kansas separately licenses Municipal Public Accountants, and their CPE requirements are materially different from standard CPA permit holders. LMPAs have stricter annual minimums that apply within the biennial period:
| Rule | Standard CPA | Licensed Municipal Public Accountant (LMPA) |
|---|---|---|
| Total hours (biennial) | 80 hours | 16 hours × 2 years = 32 hours minimum |
| Annual minimum | None | 16 hours per year |
| Subject requirement | No mandatory A&A floor | 8 of 16 hours must be municipal accounting/auditing |
| Deadline | June 30 biennial (cert# based) | June 30 biennial (cert# based) |
CPAs who are not municipal public accountants are not subject to the 16-hour annual minimum. If you hold both a CPA permit and an LMPA permit, the LMPA CPE rules apply for your LMPA renewal.
Kansas CPE regulations (K.A.R. 74-4-7) enumerate the following accepted subject areas for CPE credit:
| State | Total Hours | Cycle | Deadline | Ethics | A&A Req? | Self-Study Cap |
|---|---|---|---|---|---|---|
| Kansas (KS) | 80 hours | Biennial | June 30 (cert# based) | 2 hrs (CPA-specific) | No | None |
| Missouri (MO) | 40 hours/yr | Annual | December 31 | 2 hrs/year | No | 50% (20 hrs) |
| Colorado (CO) | 80 hours | Biennial | December 31 (odd years) | 4 hrs | No | None |
| Arkansas (AR) | 60 hours | Triennial | December 31 | 2 hrs | No | 50% (30 hrs) |
| Iowa (IA) | 120 hours | Triennial lookback | June 30 (annual renewal) | 4 hrs | 8 hrs (compilation) | 50% (60 hrs) |
| Minnesota (MN) | 120 hours | Triennial rolling | June 30 (annual) | 8 hrs | No | None explicit |
Key Kansas advantages vs. neighbors: No mandatory A&A requirement (unlike IA for compilation CPAs), no explicit self-study cap (unlike MO and AR at 50%), lower ethics requirement (2 hours vs. 4–8 hours in CO/IA/MN), and carryover allowance of 20 hours. Kansas's 80-hour biennial structure is among the more straightforward requirements in the region.
Kansas imposes a clear, automatic penalty for CPAs who fail to meet the 80-hour biennial CPE requirement by June 30: 8 additional CPE hours must be completed before the permit may be renewed. These penalty hours are on top of the original 80-hour requirement and must include the standard ethics component.
Beyond the penalty hours, KSBOA has disciplinary authority to suspend or revoke permits for repeated or egregious non-compliance. CPAs who foresee a shortfall should contact KSBOA proactively — the Board is generally more responsive to CPAs who self-disclose before the deadline than those discovered through audit.
Kansas requires CPAs to retain CPE documentation for 5 years from the end of the year in which the program was completed. KSBOA conducts compliance audits, and documentation gaps can result in credit being disallowed. For each CPE activity, retain:
Get a custom reminder when your June 30 deadline approaches — plus a free Kansas CPE quick-reference card.
Kansas CPAs must complete 80 hours of CPE per biennial period, including 2 hours of professional ethics directly related to CPA practice. There is no annual minimum for standard CPAs — you can complete all 80 hours in either year of the two-year period.
Kansas CPA permits renew biennially on June 30. Your specific deadline year depends on your certificate number: even-numbered certificates renew June 30 of even years (June 30, 2026 is active now); odd-numbered certificates renew June 30 of odd years (next: June 30, 2027).
Kansas regulations do not specify an explicit self-study cap in the way Missouri (50%) or Arkansas (50%) do. The personal development cap of 30% is the main category restriction. NASBA-registered self-study courses are accepted without a stated hour limit beyond the personal development cap and instructor hour cap.
No. Carryover hours from prior periods cannot be used to satisfy the 2-hour professional ethics requirement. Even if you carry forward 20 hours into a new biennial period, you must still complete 2 fresh ethics hours within that period. Ethics must be earned new each cycle.
No. Kansas does not impose a mandatory A&A CPE floor on CPA permit holders, even those who perform attest or audit engagements. This differs from states like Indiana (12-hr A&A), Virginia (8-hr A&A for attest), and Iowa (8-hr A&A for compilation CPAs).
KSBOA imposes an automatic penalty of 8 additional CPE hours that must be completed before the permit can be renewed. Repeated non-compliance can lead to disciplinary action including permit suspension. Proactively contacting KSBOA before the deadline is always advisable if you anticipate a shortfall.
5 years from the end of the year in which the course was completed. For a course completed in December 2025, you must retain records through at least December 2030. KSBOA audits CPE compliance randomly.
No. The 16-hour annual minimum applies only to Licensed Municipal Public Accountants (LMPAs), not standard CPA permit holders. Standard CPAs have no annual minimum — only the 80-hour biennial total and the 2-hour ethics requirement per period.