Tax Law Preparation at KU
The information presented here is considered reliable but is not guaranteed. Applicants are responsible for understanding and meeting specific licensure requirements. Since each state sets its own CPA licensure rules, it is important to check with your state’s accountancy board for details on required coursework, exams, and other qualifications. Additionally, the United States Tax Court publishes its requirements for attorneys and non-attorney practitioners to be admitted to practice before the court.
Explore Tax Law
Businesses, corporations, and non-profits often need expert advice to manage their financial responsibilities. Whether it’s helping a client understand tax obligations when starting a new business or assisting an employer with payroll tax questions, tax lawyers play a key role in solving important issues. In the United States, there are several pathways in tax law you can explore.
Tax lawyers who are also certified public accountants (CPAs) have a unique opportunity to expand their skills and career options. With expertise in both law and accounting, tax lawyers who are CPAs can guide clients through financial challenges, represent them in state and federal courts, including bankruptcy cases, and offer comprehensive, expert advice. Due to the unique education required, this pathway is explained further below.
The United States Tax Court is a federal court in Washington, D.C., and is a unique pathway. Law school graduates who have passed their state's bar exam can easily be admitted to practice before the Tax Court. However, the Tax Court does not require individuals to be current attorneys. There are limited circumstances where non-attorneys can practice before the Tax Court without a law degree or being a licensed attorney.
Tax law includes many different career paths and opportunities. Pre-law students can explore their career options by meeting with the University Career Center and different legal education programs with Jayhawk Pre-Law Advising.
Sample Pathways in Tax Law
Attending law school and becoming a licensed attorney is the traditional route for practicing tax law. After earning a juris doctor (JD) degree, you must pass the bar exam in your state to legally practice law. Taking tax law courses in law school or pursuing a clinic or legal internship experience can help you prepare for this. This path allows you to represent clients in legal matters related to tax disputes, estate planning, and financial compliance.
Tax attorneys may represent clients before state courts or may be admitted to practice before the United States Tax Court in Washington, D.C.
Combining a CPA license with a juris doctor (JD) degree creates a unique career opportunity, as it allows someone to work in both financial and legal fields. This path is perfect for those who want to help clients not only with their taxes, but also with legal issues related to taxes and finances. Each state sets its requirements for education and required exams to become a CPA. Most states will require a juris doctor (JD) degree to practice law, including Kansas and Missouri.
Not all states require CPAs to complete a master of accounting degree. With careful planning, some KU students can complete most or all CPA-required courses before law school. Other students may pursue dual-degree programs that allow them to complete a JD and a master's degree to meet both CPA and attorney licensure requirements. Ask your academic and pre-law advisors about exploring these options.
Why would someone want to become both a CPA and an attorney? A CPA focuses on helping individuals or businesses manage their finances and taxes. An attorney focuses on legal issues and can represent clients in court. By becoming both, you can offer more complete help to clients. Pursuing a CPA-JD pathway typically requires students to graduate with a bachelor's degree, attend law school, and successfully pass both their state's bar exam and CPA exam.
Non-attorneys may also practice before the United States Tax Court through an administrative process. A juris doctor (JD) degree is not required for this pathway. However, this does not allow you to represent clients in other federal courts nor does it allow you to practice law in any state.
To qualify, individuals must pass an examination and "establish to the satisfaction of the Court that he or she is of good moral and professional character." This exam is usually administered every two years and announced six months before it is offered. However, most individuals who apply to take it are CPAs or other certified/licensed financial professionals.
Historically, the exam has a low pass rate. In 2023, only 6.13% of examinees, or 10 people passed. It is important to consider if this pathway is appropriate for you, or if pursuing law school and becoming a tax attorney better aligns with your goals.
Prepare for Licensure and Law School
Depending on your pathway, you may need to prepare for attorney and CPA licensure. Many KU students are most interested in tax law and either only attend law school, or plan to complete their JD and become a CPA. The second option requires more preparation. Jayhawk Pre-Law Advising has prepared general information about this CPA-JD option since it requires additional academic planning.
Since law schools require a bachelor’s degree, pre-law students at KU could complete CPA-required college courses before graduating. KU accounting majors are especially well-prepared to graduate ready for law school and be eligible for their CPA exams soon after.
A good goal for pre-law students is to finish all CPA-specific course requirements before starting law school. This allows you to focus your time in law school. While some law schools allow some graduate courses to count toward a JD, not all universities with law schools offer graduate-level accounting courses. Additionally, law students may need additional permission to enroll in graduate accounting courses. Most law schools limit how many non-law courses can count toward a law degree. For these reasons, it is strongly encouraged to complete all required courses needed to become a CPA in the state where you plan to practice before graduating from KU.
For some KU students, it’s possible to meet both CPA and attorney licensing requirements within seven years, often without needing extra coursework beyond graduation requirements.
Apply to be a CPA and to Law School
Becoming a CPA is not automatic. You will often be required to submit college transcripts, complete an approved CPA exam, or satisfy other requirements. Your first step to being a tax attorney and CPA is to complete the educational qualifications for your state's accountancy board and apply to law school.
Note that some states allow CPAs to practice with just a bachelor’s degree, and you may be able to take the CPA exam after graduating from KU with a bachelor’s degree and completing the required accounting and business coursework.
However, the State of Kansas requires a minimum of 150 college credit hours. With careful planning, a KU pre-law student who plans to stay in Kansas after earning their law degree may be able to meet the requirements for a bachelor’s degree, a JD degree, and the CPA "accounting concentration" without needing additional courses beyond those required for graduation. Jayhawk Pre-law Advising supports KU students exploring, preparing, and applying to law school.