Kansas CPA CPE Requirements 2026: 80 Hours Every Two Years

Kansas CPAs must complete 80 hours of CPE in each two-year permit period, including two hours of professional ethics. Permits expire on July 1, with odd-numbered certificates renewing in odd years and even-numbered certificates in even years. This guide explains K.S.A. 1-310 and K.A.R. 74-4-7 to 74-4-10, the personal-development and instructor caps, and what changes if you renew late. For a comparison across states see our CPA CPE requirements guide.

Kansas CPE requirements at a glance

Which year you renew

Kansas ties renewal to the certificate number. Odd-numbered certificate holders renew in odd years and even-numbered holders in even years, with the permit expiring on July 1. Even-numbered certificates last expired on July 1, 2026, and odd-numbered certificates next expire on July 1, 2027. Proof of the hours must be in hand before you submit the renewal application, so aim to finish well before June 30.

Ethics

Two hours must be in professional ethics relating to the practice of public accountancy, drawn from a list of about 20 topics in the regulation, such as independence, confidential client information and conflicts of interest. The regulation does not require the course to be Kansas-specific or approved in advance by the Board. Excess ethics hours can be carried over but cannot meet a later ethics requirement. Our overview of ethics CPE for CPAs explains how ethics credit works in other states.

Caps on subjects and activities

Personal-development courses are capped at 30 percent of the required hours. Instructor preparation and presentation time is capped at 50 percent, alone or combined. College credit courses are capped at 50 percent, and a semester hour counts as 15 hours and a quarter hour as 10. The Board's FAQ says there is no accounting or attest-specific requirement and no hour limit on self-study, and we found no cap in the regulation text. Self-study must come from a registered sponsor, with a completion certificate and a final exam of at least 70 percent. Independent study needs a written learning contract and must finish within 15 weeks.

Carryover

You can carry up to 20 hours earned in the previous renewal period into the next one. Carryover ethics hours do not count toward a later ethics requirement. This is more generous than many states, so if you finish early, keep the certificates so you can document what you carried.

New licensees

No proof of CPE is needed for an initial permit. After issue, a prorated number of hours applies at the next renewal, calculated by full months from issuance to the June 30 renewal date and including the two ethics hours. We could read only a 2018 text of the proration rule and could not confirm it is unchanged after the 2024 amendments.

Late renewal and reinstatement

You can renew within 12 months of expiry by showing proof of the 80 hours, an extra 8 hours if the hours were not completed within the permit period, and a late fee. The renewal fee is $165 by July 1 and $247.50 after. After more than 12 months, reinstatement requires proof of 40 qualifying hours earned in the preceding 12 months, plus the two ethics hours and the reinstatement fee. Hours used for reinstatement cannot count toward your next renewal.

Records and sponsors

The 2024 regulation requires six-year retention. The Board's FAQ still says five years, so follow the longer period. Group internet and self-study sponsors must be on the NASBA registry or quality assurance service, or be the AICPA or a state CPA society. Our explainer on what NASBA does covers the registry.

Waivers and recent law change

The Board can waive all or part of the requirement for health, military service, foreign residence, retirement or other good cause. A 2026 law, HB 2573, effective April 23, 2026, changed the test for out-of-state permit holders from "substantially equivalent" to "similar" home-state CE.

What we could not confirm

We did not find a numeric cap on authoring credit or any rule on nano-learning, and the Board's rules page still shows 2008 text. Treat the Board's FAQ as a guide and the 2024 regulation as the controlling text.

Frequently asked questions

How many CPE hours do Kansas CPAs need?

80 hours per two-year permit period.

How many ethics hours are required?

Two hours in professional ethics.

How much can I carry over?

Up to 20 hours from the previous renewal period.

How long should I keep records?

Six years under the 2024 regulation.

Finding CPE that counts

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.

Other states: Texas California New York Florida Illinois.

Source: Kansas Board of Accountancy FAQs and K.S.A. 1-310 (ksboa.kansas.gov), K.A.R. 74-4-7 to 74-4-10 as amended April 26, 2024 (Kansas Register), checked October 2026.