The Certified Public Accountant (CPA) credential is the most recognized professional license in accounting. It opens access to roles in auditing, tax strategy, financial reporting, and business advisory including positions that require a licensed professional by law or professional standard.
Earning the credential is a structured, multi-step process that begins with education and ends with verified work experience under an active CPA.
The path to licensure involves three core requirements: 150 semester hours of education, passing the CPA Exam and one year of verified work experience. The Pittsburg State online Master of Professional Accountancy program is designed specifically for students pursuing this path, providing the graduate-level coursework needed to meet the 150-credit-hour standard while preparing candidates for the demands of the exam.
What Does a CPA Do?
A Certified Public Accountant is a licensed accounting professional authorized to provide services that unlicensed accountants cannot — including signing audit reports, representing clients before tax authorities and filing reports with the Securities and Exchange Commission. CPAs work across a wide range of industries and practice settings, from public accounting firms that handle audits and tax preparation to corporate finance departments managing financial reporting and regulatory compliance.
According to the Bureau of Labor Statistics (BLS), any accountant who files a report with the Securities and Exchange Commission is required to be a licensed CPA. This regulatory requirement reflects the level of professional accountability the credential carries. BLS projects employment of accountants and auditors to grow 5% from 2024 to 2034 — faster than the average for all occupations — with about 124,200 job openings expected each year. The median annual wage for accountants and auditors was $81,680 in May 2024.
What Are the Education Requirements to Become a CPA?
To become a CPA, candidates must complete at least 150 semester hours of college coursework — 30 hours more than the typical four-year bachelor’s degree. This standard applies in every U.S. state and reflects the profession’s expectation that candidates enter licensure with preparation that goes beyond an undergraduate accounting degree.
Beyond the total hour count, states impose specific course distribution requirements. In Kansas, those requirements include minimum hours in accounting theory, business education and communications — as well as a data analytics course that became mandatory for new applicants in 2024. Candidates who completed an undergraduate accounting program will have a strong foundation but typically need graduate coursework to close the gap to 150 hours.
How Many Credit Hours Do You Need to Become a CPA?
All states require 150 semester hours of college coursework for CPA licensure — 30 more than the typical four-year bachelor’s degree, which usually covers 120 credit hours. As the BLS notes, many schools offer a five-year combined bachelor’s and master’s degree specifically designed to help candidates meet this requirement.
The additional 30 hours are not simply elective credits. Graduate-level coursework in accounting theory, advanced taxation, auditing and data analytics builds the professional depth the accounting credential demands. Candidates who approach the extra hours as meaningful preparation — rather than a technicality — typically enter the CPA Exam better positioned on the sections that test advanced knowledge.
What Courses Does Kansas Require?
The Kansas Board of Accountancy requires that candidates’ 150 hours include 42 semester hours in business and general education, 11 hours in communications and 30 hours in accounting theory and practice. Starting January 1, 2024, all initial examination applicants must also complete a course in data analytics for business or accounting at the 200 level or above — a requirement that reflects the growing role of technology in accounting practice.
These course distribution requirements apply specifically to candidates seeking licensure in Kansas. Meeting the 150-hour total is necessary but not always sufficient — candidates should verify their completed coursework against the full Kansas Board of Accountancy requirements before applying for the exam.
How Does a Master’s Degree Help You Meet CPA Education Requirements?
A master’s degree is the most efficient way for accounting graduates to reach the 150-credit-hour threshold. Rather than accumulating miscellaneous undergraduate credits, a graduate accounting program provides structured, exam-relevant coursework that satisfies the additional hours while building technical depth in areas the CPA Exam directly tests. The Pittsburg State Master of Professional Accountancy is built around this purpose — offering coursework in auditing, taxation, accounting information systems, financial analysis and management control designed to align with both the Kansas credit requirements and the content of the CPA Exam.
How Do You Pass the CPA Exam?
The CPA Exam is a four-section, 16-hour assessment and candidates must pass all four sections with a score of 75 or above before they can be licensed in any U.S. jurisdiction. The exam is the same for all candidates regardless of where they plan to practice — it is the Uniform CPA Examination, administered consistently across every state.
According to the AICPA, all candidates must pass three Core sections and one Discipline section of their choice. The Core sections — Auditing and Attestation, Financial Accounting and Reporting and Taxation and Regulation — cover the foundational knowledge required of all licensed CPAs. The Discipline sections — Business Analysis and Reporting, Information Systems and Controls and Tax Compliance and Planning — allow candidates to demonstrate depth in a specific area of the profession. Exam applications in Kansas are processed through NASBA CPA Examination Services. I In Kansas, candidates may sit for the exam up to 60 days before completing the full education requirements, and once a section is passed, candidates have 30 months to complete the remaining three before that credit expires.
How Hard Is the CPA Exam?
- The CPA Exam is among the most rigorous professional licensing examinations in the country — four sections totaling 16 hours, each requiring a minimum score of 75, covering auditing, financial accounting, taxation and a chosen discipline.
- Historically, pass rates for some sections have often been below or near 50 percent, meaning many candidates do not pass every section on the first attempt.
The 30-month completion window creates real time pressure. Under Kansas Board of Accountancy rules, once a candidate passes one section, they have 30 months to complete the remaining three before the first credit expires. Candidates who enter the exam with the accounting theory and technical knowledge built through a graduate-level accounting program are typically better positioned to pass multiple sections within the window and avoid having to retake completed sections.
What Is the Work Experience Requirement for a CPA?
In Kansas, CPA licensure requires one year of verified accounting experience under the direct supervision of a CPA who holds an active license to practice. Passing the CPA Exam is a necessary step, but it is not sufficient on its own — the work experience requirement must be completed before a permit to practice can be issued.
According to the Kansas Board of Accountancy, qualifying experience includes employment in government, industry, academia, or public practice, as long as the work involves the use of attest or non-attest accounting skills. The supervising CPA must verify the experience before an application for a permit can be submitted. Kansas uses a two-tiered licensing structure: the CPA certificate is issued after passing the exam and completing an ethics course and the permit to practice is issued separately after the work experience requirement is met.
How Do You Get a CPA License in Kansas?
Kansas is a two-tiered state, which means two separate applications are required to become a fully licensed CPA — a CPA certificate issued after passing the exam and a permit to practice issued after completing one year of verified work experience. This is an important distinction for candidates who assume a single exam pass results in a full license.
The certificate application fee is $50. Before the certificate can be issued, candidates must pass the AICPA’s Professional Ethics course — a requirement set by the Kansas Board of Accountancy. Once the work experience requirement is satisfied, candidates apply separately for the permit to practice, which costs $82.50 or $165 depending on the certificate number and year of application. After receiving the permit, Kansas CPAs must renew it by completing 80 hours of continuing education every two years, including 2 mandatory hours in ethics.
How Long Does It Take to Become a CPA?
Most candidates complete the full CPA licensure process in five to seven years from the start of their undergraduate education. A four-year accounting degree provides the foundation, followed by one to two years of graduate coursework to reach the 150-credit-hour requirement. Exam preparation and testing typically add six months to two years and the one-year work experience requirement must be completed before the permit to practice is issued.
The timeline varies based on how candidates structure their education. Students who move directly from a bachelor’s degree into a master’s program — rather than accumulating additional undergraduate credits — typically complete the education phase more efficiently and reach the exam stage sooner.
Your CPA Path Starts with the Right Foundation
Earning a CPA license is one of the most significant professional steps an accounting graduate can take. The path requires sustained focus across education, examination and experience — and understanding each requirement clearly before starting makes the process considerably more manageable. Candidates who know what the exam covers, what Kansas requires for licensure and how to meet the 150-credit-hour threshold are positioned to move through each stage without unnecessary delays.
For accounting graduates in Kansas, the gap between a bachelor’s degree and the 150-credit-hour threshold is one of the most common friction points on the path to licensure. A master’s program designed specifically for CPA candidates — one that builds the analytical depth and technical knowledge the exam tests — makes it easier to close that gap.
Explore how the online Master of Professional Accountancy program at Pittsburg State University is designed to prepare accounting graduates for the CPA path.
Frequently Asked Questions
The CPA licensing process involves requirements that can look different depending on where a candidate completed their education or plans to practice. The questions below address the most common points of confusion for accounting graduates considering the CPA path in Kansas.
How many credit hours do I need to become a CPA?
All states require a minimum of 150 semester hours of college coursework for CPA licensure. A standard four-year accounting degree typically provides 120 credit hours, leaving a 30-hour gap that most candidates fill through a graduate accounting program. In Kansas, specific course distribution requirements — including minimums in accounting theory, business education, communications and data analytics — apply within those 150 hours.
Can I become a CPA without a master’s degree?
The 150-credit-hour requirement can technically be met through additional undergraduate coursework after completing a bachelor’s degree. A master’s degree in accounting is the most common path, however, because it provides structured, exam-relevant coursework rather than miscellaneous credits. Graduate-level training also develops the technical depth and analytical skills that the CPA Exam directly tests.
What is the difference between a CPA certificate and a CPA permit to practice?
In Kansas, these are two distinct credentials issued by the Kansas Board of Accountancy. The CPA certificate is issued after passing all four sections of the CPA Exam and completing the required AICPA ethics course. The permit to practice is issued separately, after completing one year of verified accounting experience under an active CPA. Only the permit to practice authorizes a CPA to practice in Kansas Board of Accountancy and are subject to change.
About the Pittsburg State University Online Master of Professional Accountancy
The online Master of Professional Accountancy at Pittsburg State University is a graduate-level program designed for accounting students preparing to pursue CPA licensure and advance within the profession. The program satisfies the 150-credit-hour requirement for CPA licensure and covers the core competencies tested on the CPA Exam, including financial accounting, auditing, taxation, accounting information systems and management control.
The MPAcc is offered fully online, giving working professionals and recent graduates the flexibility to complete graduate coursework without relocating or pausing their careers. The Gladys A. Kelce College of Business at Pittsburg State University is accredited by AACSB International and no GMAT or GRE is required for admission. Applicants must hold a bachelor’s degree in accounting from an accredited U.S. institution.
