CPA Requirements
The MAcc program allows students to fulfill requirements for the CPA Exam in Kansas and Missouri. Complete requirements for Kansas and Missouri as well as other states can be viewed by contacting that particular state’s Board of Accountancy.
Each state has unique requirements, and students should carefully plan a curriculum to satisfy these requirements. Here are some items of particular note in Kansas and Missouri.
Kansas CPA Requirements (must live or work in Kansas)
At least eleven (11) hours of oral and written communications is required. Accounting students often expect English classes (such as literature and poetry), theater classes, or foreign language classes to count, however they do not. Waivers or high school advanced placement courses do not count. The Kansas Board of Accountancy recently reviewed KU’s English and Communication courses and determined the following (and only the following) would fulfill their “written and oral communication” requirement.
ENGL: 101, 102, 359, 360, 362
COMS: 104, 130, 131, 150, 151, 201, 230, 231, 244, 310, 330, 331, 342, 410, 431
A second course in the legal aspects of business or business law is required. This course can be counted as one of the Business (non-accounting) electives required by all tracks in the MAcc program.
All tracks provide the required 30 hours of accounting (including ACCT 200, 201). Kansas allows introductory accounting courses (ACCT 200, 201) to count in these 30 hours.
Missouri CPA Requirements (must live or work in Missouri)
The Financial Reporting and Assurance track and the Tax track provide the required 27 hours of accounting (excluding ACCT 200, 201). Missouri does not allow introductory accounting courses (ACCT 200, 201) to count in these 27 hours.
For the Information Systems Track only, 1 hour of additional accounting electives is required to reach the total of 27 hours in accounting (excluding ACCT 200, 201). Missouri does not allow introductory accounting courses (ACCT 200, 201) to count in these 27 hours. For students granted waivers for BUS 720, an additional accounting elective in place of BUS 720 will fulfill this requirement. For students not granted waivers for BUS 720, an additional hour of accounting electives must be taken to fulfill this requirement.