Kansas Statutes 1-310. Permit to practice; to whom issued; expiration; renewal; continuing education requirements; reinstatement upon failure to renew
(a) Permits to engage in the practice of certified public accountancy in this state shall be issued by the board to persons who have met the requirements under Kan. Stat. Ann. § 1-302b, and amendments thereto.
(b) Each holder of a Kansas certificate, which is numbered with an odd number, who is qualified under Kan. Stat. Ann. § 1-302b, and amendments thereto, shall have a permit to practice issued or renewed on a biennial basis which shall expire on the next July 1 which occurs after the date the permit was issued or renewed and which occurs in an odd-numbered year.
Terms Used In Kansas Statutes 1-310
- Board: means the Kansas board of accountancy established under Kan. See Kansas Statutes 1-321
- Certificate: means a certificate as a certified public accountant issued under Kan. See Kansas Statutes 1-321
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Practice of certified public accountancy: means performing or offering to perform attest or nonattest services for the public while using the designation "certified public accountant" or CPA in conjunction with such services. See Kansas Statutes 1-321
- Principal place of business: means the office location designated by the licensee for purposes of substantial equivalency and reciprocity. See Kansas Statutes 1-321
- State: means any state of the United States, the District of Columbia, Puerto Rico, the U. See Kansas Statutes 1-321
(c) Each holder of a Kansas certificate, which is numbered with an even number, who is qualified under Kan. Stat. Ann. § 1-302b, and amendments thereto, shall have a permit to practice issued or renewed on a biennial basis which shall expire on the next July 1 which occurs after the date the permit was issued or renewed and which occurs in an even-numbered year.
(d) A person may renew a permit within 12 months of its expiration date if such person submits a complete and sufficient renewal application together with the fee prescribed by Kan. Stat. Ann. § 1-301, and amendments thereto.
(e) As a condition for renewal of a permit to practice, the board may require all permit holders to furnish with such applicant’s renewal application, evidence of participation in continuing education in accounting, auditing, or related areas of at least 80 hours during the two-year period for renewal unless the board waives all or a portion of the continuing education requirements.
(f) The board may exempt from the continuing education requirements an individual who holds a permit from another state if:
(1) The permit holder has a principal place of business located outside the state of Kansas;
(2) the permit holder verifies to the board’s satisfaction that such person has met the continuing education requirements of the state in which the principal place of business is located; and
(3) the board considers the continuing education requirements of the state in which the principal place of business is located to be substantially equivalent to those of Kansas.
(g) A person who fails to renew a permit within 12 months after its expiration may apply for reinstatement by making application on a form provided by the board, submitting a reinstatement fee as prescribed by Kan. Stat. Ann. § 1-301, and amendments thereto, and submitting proof that such person has obtained 40 hours of qualifying continuing education within the preceding 12 months prior to applying for reinstatement.