[en] We investigate the multi-photon process of above-threshold ionization for the light elements hydrogen, carbon, nitrogen, and oxygen in the hard x-ray regime. Numerical challenges are discussed and by comparing Hartree–Fock–Slater calculations with configuration–interaction–singles results we justify the mean-field potential approach in this regime. We present a theoretical prediction of two-photon above-threshold-ionization cross sections for the mentioned elements. Moreover, we study how the importance of above-threshold ionization varies with intensity. We find that for carbon, at x-ray intensities around ${10}^{23}\mathrm{W}\mathrm{c}{\mathrm{m}}^{-<!--\; ???\; -->2}$, two-photon above-threshold ionization of the K-shell electrons is as probable as one-photon ionization of the L-shell electrons. (paper)