Accounting / CPA Permits & Licenses in Overland Park, KS

Required for all LLC formation in Kansas. Annual report also required ($55 fee, due April 15).

All domestic LLCs must file annually regardless of business type.

Individual requirement - firm cannot operate without at least one licensed CPA owner/partner. Prerequisites: 150 semester hours education, 1 year experience, pass CPA exam.

Required for any firm offering CPA services in Kansas. Must have majority ownership by Kansas-licensed CPAs and meet peer review requirements.

Required if LLC uses trade name/DBA different from official registered name.

Accounting/CPA services are typically not subject to sales tax in Kansas.

Required if LLC has Kansas employees.

Professional services such as accounting and CPA services are generally exempt from Kansas sales tax. Registration is only required if the business sells taxable items (e.g., software, books, or supplies).

Employers must register with the Kansas Department of Labor and pay quarterly unemployment insurance taxes. New employers typically pay 2.7% on first $16,000 of wages per employee (rate varies based on experience rating after first year).

All businesses including CPA firms; home occupation separate permit $25

Exemptions: Sole proprietors and partners in an LLC may elect out if they file a written waiver. Corporate officers may also opt out. However, if any employee (including part-time) is hired, coverage is mandatory. Kansas law defines 'employee' broadly, including most workers under K.S.A. 44-508.

While not a tax per se, this is a mandatory annual obligation for all Kansas LLCs. Failure impacts good standing and may lead to loss of liability protection.

Default LLCs taxed as pass-through entities do not file corporate income tax. Only applicable if the LLC has filed Form 8832 or 2553 with the IRS to change tax classification.

Optional election for pass-through entities (including LLCs taxed as partnerships) to pay tax at the entity level. Reduces individual tax burden for owners. Effective for tax years beginning after 2020.

Many Kansas cities require a local business license or earnings tax. For example, Kansas City, KS requires a business license; Overland Park imposes a net receipts tax. Verify with city clerk in jurisdiction of operation.

Required for all LLCs with employees or multiple members. Single-member LLCs without employees may use owner’s SSN, but often obtain EIN for banking purposes.

Required for all businesses including professional services like CPA; LLCs register under business name

Allows CPA work from home if no client visits, <25% home used, no employees; Wichita Municipal Code Sec. 11.03.041

Accounting/CPA classified as professional office (PO district allowed); contact Planning Dept for verification

Comply with size/setback per Zoning Code Sec. 11.04.200; no permit for <12 sq ft window signs

CPA offices typically low-hazard; annual inspection may apply for assembly areas

Required per Wichita Code Sec. 7.12.010; CPA offices with valuables often need

Professional offices permitted in AG, CP-1+ districts; verify use table

While not universally mandated for all accounting businesses, the Kansas Board of Accountancy requires CPA firms to have E&O insurance as part of firm registration under K.A.R. 25-1-7. Applies only to firms registered with the Board, not sole proprietors practicing without a firm designation. Coverage minimum: $1 million per occurrence or annual aggregate.

A $10,000 surety bond is required for all CPA firms registered in Kansas under K.A.R. 25-1-7. This does not apply to individual CPAs practicing without forming a registered firm. The bond protects clients against fraudulent or negligent acts.

Not legally required by Kansas law for accounting businesses. However, landlords, clients, or business partners may require proof of general liability insurance as a condition of contract or lease. Strongly recommended for protection against third-party bodily injury or property damage claims.

Kansas law requires all motor vehicles registered to a business to carry liability insurance meeting minimum limits: $25,000 bodily injury per person, $50,000 per accident, $25,000 property damage (25/50/25). Applies to any business-owned or leased vehicle used for business purposes.

Accounting/CPA firms in Kansas are not required to carry product liability insurance unless they manufacture or sell tangible goods. Most CPA services are professional in nature and do not trigger this need. Not mandated by Kansas law.

Only applicable if the accounting business hosts events with alcohol service and holds a liquor license. Most CPA firms do not require this. Liquor liability insurance is mandated by the ABC division as a condition of licensing under K.S.A. 41-2607.

Not legally required by Kansas law, but commonly adopted by small CPA firms. Bundles general liability, property, and business interruption insurance. Often required by landlords and clients. Not a substitute for standalone professional liability coverage.

Required for all LLCs, including single-member LLCs, that have employees or elect to be taxed as a corporation. Even if not legally required, most accounting firms obtain an EIN for banking and contractor reporting purposes. This is a federal requirement applicable to all LLCs, not specific to CPAs, but universally necessary.

By default, a multi-member LLC files Form 1065 (informational return), and profits flow through to members’ personal returns via Schedule K-1. A single-member LLC is disregarded and reports income on Schedule C of the owner’s Form 1040. This applies to all LLCs, not specifically to CPA firms, but is mandatory.

OSHA does not typically enforce general industry standards for businesses with fewer than 10 employees unless a complaint or referral occurs. However, all employers must maintain a safe workplace. For a CPA firm operating in an office setting, hazards are minimal, but requirements include accessible emergency exits, proper electrical safety, and injury reporting (OSHA Form 300 if 10+ employees). Not specific to CPAs but applies to all employers.

CPA firms that serve clients in-person must ensure physical accessibility (e.g., ramps, door widths) and digital accessibility (e.g., website compliance). While enforcement is complaint-driven, Title III applies to all service-based businesses open to the public. Remote-only firms with no client visits may have reduced obligations.

CPA firms do not typically generate hazardous waste or fall under EPA-regulated activities. No federal environmental permits or reporting is required for standard accounting operations. This requirement does not apply unless the business engages in non-typical activities (e.g., on-site chemical use).

FTC enforces truth-in-advertising rules. CPA firms must ensure all marketing (website, social media, brochures) is truthful, not misleading, and substantiated. Prohibited practices include false claims about credentials, client results, or tax savings. While not CPA-specific, CPAs are subject to FTC rules like all businesses. Additionally, the FTC’s “Right to Repair” rule does not apply to accounting services.

Varies by KC metro city; no county-wide license; professional services exempt from some but check municipality

Applies to all employers with employees. CPAs must classify workers correctly (employee vs. independent contractor), pay at least federal minimum wage, and provide overtime (1.5x regular rate) for non-exempt employees working over 40 hours/week. Professional exemptions may apply to licensed CPAs, but not to administrative staff unless criteria are met.

Requires eligible employees (12 months, 1,250 hours) to receive up to 12 weeks of unpaid, job-protected leave annually. Most small CPA firms do not meet the 50-employee threshold, but must comply if they do. Not specific to CPAs.

All U.S. employers must verify identity and work authorization using Form I-9. Applies to all employees, regardless of citizenship. Remote inspection rules (due to pandemic) were extended through 2024 for certain employers under a DHS memo, but in-person review is generally required unless under a formal extension. Mandatory for all employers.

There is NO federal license for CPAs. CPA licensure is administered by state boards of accountancy (e.g., Kansas Board of Accountancy). The Uniform CPA Examination is coordinated by NASBA and the AICPA, but the license itself is state-issued. This is a critical clarification: federal requirements do not include CPA licensing. This entry is included to prevent misunderstanding, but the requirement is not federal.

The Gramm-Leach-Bliley Act (GLBA) Safeguards Rule requires financial institutions to protect consumer data. The FTC explicitly includes accounting firms as financial institutions under GLBA when they handle client financial data. Firms must develop, implement, and maintain a written information security program (WISP), designate a security officer, conduct risk assessments, and train employees. This is a key federal requirement specific to accounting/CPA firms.

All LLCs registered in Kansas must file an annual report with the Secretary of State. The report includes business address, registered agent, and management information. Example: If formed in March, the report is due by March 31 each year.

CPA licenses are renewed biennially. Renewal includes attestation of continuing education compliance. Failure to renew results in inactive status.

Includes 4 hours of ethics per cycle. CPE must be from NASBA-approved providers. Records must be retained for 4 years.

Employers must register via K-120 form. File Form K-1 and remit taxes based on assigned frequency. Form K-3 (W-2 equivalent) due by January 31 annually.

Accounting services are generally not subject to sales tax in Kansas. However, if any taxable items are sold, registration is required. No expiration unless voluntarily canceled.

Single-member LLCs with no employees may use owner’s SSN. Required filings include Form 941 (quarterly), Form 940 (annual FUTA), and Form 1099-NEC for contractors if applicable.

LLC owners must make estimated tax payments if they expect to owe $1,000 or more in federal taxes. Payments cover income and self-employment tax.

Required if expected tax liability exceeds $200. Use Form K-40-ES. Applies to LLC members receiving pass-through income.

Many Kansas cities require a general business license. These must be posted visibly. Check local city clerk’s office for requirements. Example: Wichita Business Tax Certificate (renewed annually).

Required posters include the Fair Labor Standards Act (FLSA), Employee Polygraph Protection Act (EPPA), and OSHA Safety and Health Information. Available for free download from DOL website.

All employers with one or more employees must carry workers’ comp insurance. Coverage can be through private insurer or self-insurance (if approved).

Keep tax records for at least 3 years. Employment tax records for 4 years. Supporting documents (invoices, receipts) for 7 years if claiming losses. Kansas follows federal guidelines.

LLCs must maintain records including articles of organization, operating agreement, membership changes, and financial statements. Must be available for member inspection.

Most professional service firms with fewer than 10 employees are exempt from routine OSHA recordkeeping. However, must report fatalities or hospitalizations within 8 hours.

If selling taxable items, must retain valid exemption certificates (Form DST-100) for 4 years. Not typically applicable to pure accounting services.