CPA Exam Questions & Answers

What are the requirements to sit for the CPA Exam?

(a). Successful completion of course work consisting of at least 150 semester hours, with a concentration in accounting, at a college or university recognized by the board, and the applicant is the holder of a baccalaureate or higher academic degree. A candidate MUST meet the education requirements and be able to provide an official transcript or transcripts indicating such BEFORE making application to sit for the exam.
(b) Within the 150-hour education requirement, a candidate must complete 42 semester hours in business and general education courses, including the following:
1. (1) At least 42 semester credit hours in business and general education courses, including the following:
  - (A) Macro- and micro-economics plus one upper division economics course;
  - (B) at least two courses in the legal aspects of business or business law; (C) college algebra or higher-level math course;
  - (D) statistics and probability theory course;
  - (E) computer systems and applications course;
  - (F) finance course;
  - (G) management and administration course;
  - (H) marketing course; and
  - (i) production, operations research, or applications of quantitative techniques to business problems course;
2. (2) At least 11 hours in written and oral communications; (this includes courses such as English Composition, Speech, Business Communications, it does not include Foreign Language, Poetry, Literature, Theatre, etc.)
3. (3) at least 30 semester credit hours in courses in accounting theory and practice, including the following:
  - (A) Financial accounting course;
  - (B) managerial accounting beyond an introductory course;
  - (C) auditing course;
  - (D) income tax course; and
  - (E) accounting systems beyond an introductory computer course.
(c) The following types of credits awarded by a college or university approved by the board shall be accepted by the board for purposes of determining compliance with subsection (a), if the credits are related to those areas specified in subsection (a):
- (1) Credit for advanced placement;
- (2) credit by examination; and
- (3) credit for military education;
- (4) credit for competency gained through experience; and
- (5) courses taken for pass-fail credit.
Credits recognized by the board pursuant to this subsection shall not exceed a total of six semester hours.
(d) Credit shall not be allowed for any course that is only audited.
(e) Credit shall not be allowed for any course for which credit has already been received.
(f) Any credits earned for an accounting internship may count toward the overall 150-hour education requirement, but these credits shall not be acceptable in satisfaction of the required concentration in accounting courses.
(g) Credits earned for CPA exam review courses shall not be acceptable in satisfaction of the required concentration in accounting courses. However, these credits may be used toward the overall 150-hour education requirement.
(h) Not to exceed a total of six hours, up to three hours of course requirements specified in paragraph (a)(1), (a)(2), or (a)(3) may be waived by the board, for good cause and upon receipt of satisfactory verification that the applicant has otherwise met the requirements.
(i) Be a resident of Kansas, or be permanently employed by a public accounting firm in Kansas.

Is it true that the Board may waive some of the required courses?

For good cause, 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.

Where do I get an application to sit for the CPA Exam?

By contacting CPA Examination Services at 1-800-CPA Exam (1-800-272-3926) ask for the Kansas Coordinator; or via the Internet at www.nasba.org.

Can I sit for the exam any time I want, and as often as I want?

In July of 2020, the exam went to continuous testing, which means that upon a candidate learning that they failed a section of the exam, they are able to Immediately apply for re-exam of that section.

What are the exam application deadlines?

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.

Do I have to sit for all four parts of the exam at one time?

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.

Where is the CPA Examination held?

In Kansas, there are four sites:
Topeka: 2800 Wanamaker Road, Ste. 160, 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, 305 Dwight Dr. Wiest Hall B150, Phone: 785-628-4330

It is up to the candidate to schedule his/her dates and times to sit for the exam. However, when a person has been sent a “Notice to Schedule”, the candidate may schedule to sit for the exam at any Prometric site in the US that provides testing for the CPA exam. Go to www.prometric.com for site information.

When are the results of the exam released, and who will notify me?

Grades are released as they are received by the AICPA and are posted on NASBA’s website. However, once a candidate has passed all 4 parts of the exam, the Board will notify the candidate of the successful completion of the exam–not NASBA. This process will take longer than when NASBA notifies the candidate, because all of the grades have to be released by the AICPA for the testing window and the successful candidate files then sent to the Board by NASBA. Once this occurs, the Board will notify the candidate of their successful completion of the exam. We appreciate your patience.

I am from a foreign country, what requirements must I meet to sit for the CPA Exam in Kansas:

An individual with a foreign degree must have their foreign degree evaluated to substantiate that the foreign degree is equivalent to a baccalaureate degree from a U.S. institution and must satisfy the 150-semester credit hour requirement. The Board only accepts NASBA’s Foreign Evaluation Service. For more Information:
https://nasba.org/products/nasbainternationalevaluationservices/

I passed the exam; can I call myself a CPA?

Once you have passed the CPA exam, you are required to pass the AICPA’s Professional Ethics course. Once a candidate has successfully completed the ethics course, and has been issued a Kansas CPA certificate, a person may use the CPA as a credential only. (In other words, CPA may appear after a person’s name if they are working in an industry that is not related to the practice of public accountancy.) The CPA Certificate allows a person to use the designation as a credential, not perform or offer to perform, or sign reports for the public, as a CPA.

CAUTION: Financial Planning, litigation support, broker/dealer services, investment advisory, consulting, management advisory and business valuation services, ALL fall under the definition of non-attest practice, and in order to use the CPA designation in connection with these services, a person must also hold a valid Kansas permit to practice.

What if I sat for the exam before the education requirement changed, do I now have to meet the 150-hour education requirement to sit for the exam in the future?

If you sat for the CPA Exam in Kansas as a Kansas candidate prior to July of 1997, you do not have to meet the 150-hour education requirement to sit for the exam in Kansas in the future.