Terms Used In Kansas Statutes > Chapter 1 > Article 3 - Licensure, Examination and Registration

• Active license: means a certificate or a permit to practice issued by another state that is currently in force and authorizes the holder to practice certified public accountancy. See Kansas Statutes 1-321
• Actively participate: means participation that is continuous as one's primary occupation. See Kansas Statutes 1-321
• Advertisement: means all representations, other than those on the label, disseminated in any manner, or by any means, relating to agricultural seed. See Kansas Statutes 2-1415
• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Agricultural seed: means the seed of grass, legume, forage, cereal, fiber crops, oil seed, food plot seed and any cannabis sativa crop authorized by state law, or mixtures thereof. See Kansas Statutes 2-1415
• AICPA: means the American institute of certified public accountants. See Kansas Statutes 1-321
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Appraisal: A determination of property value.
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Attest: means providing the following services:

  (1) Any audit or other engagement to be performed in accordance with the statements on auditing standards (SAS);

  (2) any audit to be performed in accordance with the Kansas municipal audit guide;

  (3) any review of a financial statement to be performed in accordance with the statements on standards for accounting and review services (SSARS);

  (4) any engagement, except a compilation, to be performed in accordance with the statements on standards for attestation engagements (SSAE); and

  (5) any engagement to be performed in accordance with the standards of the PCAOB. See Kansas Statutes 1-321

• Beekeeping equipment: means all hives, supers, frames or other devices used in the rearing or manipulation of bees or their brood. See Kansas Statutes 2-2113
• Bequest: Property gifted by will.
• Board: means the Kansas board of accountancy established under Kan. See Kansas Statutes 1-321
• Brand: means a term or mark that is proprietary in nature, whether or not it is a registered or copyrighted term or mark. See Kansas Statutes 2-1415
• Bulk fertilizer: means any liquid, blended or dry fertilizer or fertilizer material stored in a fluid or dry nonpackage form. See Kansas Statutes 2-1226
• Caucus: From the Algonquian Indian language, a caucus meant "to meet together." An informal organization of members of the legislature that exists to discuss issues of mutual concern and possibly to perform legislative research and policy planning for its members. There are regional, political or ideological, ethnic, and economic-based caucuses.
• Certificate: means a certificate as a certified public accountant issued under Kan. See Kansas Statutes 1-321
• Certified seed: means any class of pedigreed seed or plant parts for which a certificate of inspection has been issued by an official seed certifying agency. See Kansas Statutes 2-1415
• Certifying agency: means :

  (1) An agency that is authorized under the laws of a state, territory or possession to officially certify seed and has standards and procedures approved by the secretary of agriculture of the United States department of agriculture to assure the genetic purity and identity of the seed certified; or

  (2) an agency of a foreign country that is determined by the secretary of agriculture of the United States department of agriculture to be an agency that adheres to procedures and standards for seed certification comparable to those adhered to generally by seed certifying agencies under paragraph (1). See Kansas Statutes 2-1415

• Client: means a person or entity that agrees with a permit holder or firm to receive any professional service. See Kansas Statutes 1-321
• Commercial means: includes all forms of advertising for which a person must pay another for the dissemination or distribution of the advertisement. See Kansas Statutes 2-1415
• Commission: means the conservation program policy board created in Kan. See Kansas Statutes 2-1903
• Committee membership: Legislators are assigned to specific committees by their party. Seniority, regional balance, and political philosophy are the most prominent factors in the committee assignment process.
• Compilation: means providing a service to be performed in accordance with the statements on standards for accounting and review services (SSARS) or the statements on standards for attestation engagements (SSAE) the objective of which is to present in the form of financial statements, information that is the representation of management or owners, or both, without undertaking to express any assurance on the statements. See Kansas Statutes 1-321
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• conservation district: means a governmental subdivision of this state, and a public body corporate and politic, organized in accordance with the provisions of this act, for the purposes, with the powers, and subject to the restrictions hereinafter set forth. See Kansas Statutes 2-1903
• Continuance: Putting off of a hearing ot trial until a later time.
• Contract: A legal written agreement that becomes binding when signed.
• Conviction: A judgement of guilt against a criminal defendant.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Cover crop seed: means the seed of any plant that is planted to provide seasonal soil cover for the purpose of protecting or enriching the soil, whether harvested or not. See Kansas Statutes 2-1415
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Department: means the Kansas department of agriculture. See Kansas Statutes 2-1220
• Dependent: A person dependent for support upon another.
• Devise: To gift property by will.
• Director: means the executive director of the division. See Kansas Statutes 2-1903
• Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
• Division: means the division of conservation established within the Kansas department of agriculture in Kan. See Kansas Statutes 2-1903
• Equity capital: means : (1) Capital stock, capital accounts, capital contributions or undistributed earnings of a registered firm as referred to in 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.
• Ex officio: Literally, by virtue of one's office.
• Facility: means a place where commercial fertilizer materials are stored, mixed, blended, manufactured, weighted or handled. See Kansas Statutes 2-1226
• Feminized seed: means seeds produced by a cannabis sativa plant that are specially bred, treated or genetically engineered to eliminate male chromosomes to produce only female plants. See Kansas Statutes 2-1415
• Firm: means :

  (1) An individual who operates as a sole practitioner and who issues reports subject to peer review; or

  (2) any business organization including, but not limited to, a general partnership, limited liability partnership, general corporation, professional corporation or limited liability company. See Kansas Statutes 1-321

• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Food plot: means a planted area set aside for the purpose of providing a supplementary source of nutrition to wildlife or other non-domesticated animals and that is not intended to be harvested for sale. See Kansas Statutes 2-1415
• Fraud: Intentional deception resulting in injury to another.
• General election: refers to the election required to be held on the Tuesday following the first Monday in November of each even-numbered year. See Kansas Statutes 77-201
• Germination rate: means the percentage of seeds capable of producing normal seedlings under ordinarily favorable conditions, in accordance with the methods established by rules and regulations adopted pursuant to this act. See Kansas Statutes 2-1415
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Good moral character: means lack of a history of dishonesty or a felonious act. See Kansas Statutes 1-321
• governmental: includes the government of this state, the government of the United States and any subdivision, agency or instrumentality, corporate or otherwise, of either of them. See Kansas Statutes 2-1903
• Grower of agricultural seed: means an individual whose primary occupation is farming and who sells or offers or exposes for sale agricultural seed that the individual has grown without the use of a common carrier or a third party as an agent or broker. See Kansas Statutes 2-1415
• Hard seed: means seeds that because of hardness or impermeability do not absorb moisture or germinate under seed testing procedure. See Kansas Statutes 2-1415
• Host: means any plant or plant product upon which a plant pest is dependent for completion of any portion of its life cycle. See Kansas Statutes 2-2113
• Hybrid: means the first generation seed of a cross produced by a method of hybridization that will produce pure seed of which 75% or more contains the genetic material of each of the parent plants and by combining:

  (A) Two or more inbred lines;

  (B) one inbred or a single cross with an open pollinated variety; or

  (C) two varieties or species, other than open pollinated varieties of corn (Zea mays). See Kansas Statutes 2-1415

• Inert matter: means all matter that is not seeds, as determined by the secretary. See Kansas Statutes 2-1415
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Kansas seed law: means the statutes contained in article 14 of chapter 2 of the Kansas Statutes Annotated, and amendments thereto. See Kansas Statutes 2-1415
• Kind: means one or more related species or subspecies that singly or collectively is known by one common name, and includes, among others, wheat, oat, vetch, sweet clover and alfalfa. See Kansas Statutes 2-1415
• Label: means the statements written, printed, stenciled or otherwise displayed upon, or attached to, a container of agricultural seed, and includes other written, printed, stenciled or graphic representations, in any form whatsoever, pertaining to any agricultural seed, whether in bulk or in containers, and includes declarations and affidavits. See Kansas Statutes 2-1415
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Licensee: means the holder of a certificate or a permit to practice issued by this state or another state. See Kansas Statutes 1-321
• Lien: A claim against real or personal property in satisfaction of a debt.
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• Live plant: means any living plant, cultivated or wild, or any part thereof that can be planted or propagated unless specifically exempted by the rules or regulations of the secretary. See Kansas Statutes 2-2113
• Live plant dealer: means any person, unless excluded by rules and regulations adopted hereunder, who engages in business in the following manner:

  (1) Grows live plants for sale or distribution;

  (2) buys or obtains live plants for the purpose of reselling or reshipping within this state; or

  (3) plants, transplants or moves live plants from place to place within the state with the intent to plant such live plants for others and receives compensation for the live plants, for the planting of such live plants or for both live plants and plantings. See Kansas Statutes 2-2113

• Location: means any grounds or premises on or in which live plants are propagated, or grown, or from which live plants are removed for sale, or any grounds or premises on or in which live plants are being fumigated, treated, packed, stored or offered for sale. See Kansas Statutes 2-2113
• Lot: means a definite quantity of agricultural seed, identified by a lot number or other mark, every portion or bag of which is uniform, within recognized tolerances for the factors which appear in the labeling. See Kansas Statutes 2-1415
• Manager: means a manager of a limited liability company. See Kansas Statutes 1-321
• Member: means a member of a limited liability company. See Kansas Statutes 1-321
• Minor: means any person defined by Kan. See Kansas Statutes 77-201
• Mixture: means a combination of two or more kinds of agricultural seed in which each kind comprises more than 5% of the whole. See Kansas Statutes 2-1415
• Month: means a calendar month, unless otherwise expressed. See Kansas Statutes 77-201
• NASBA: means the national association of state boards of accountancy. See Kansas Statutes 1-321
• Nonattest: means providing the following services:

  (1) The preparation of tax returns and providing advice on tax matters;

  (2) the preparation of any compilation;

  (3) management advisory, consulting, litigation support and assurance services, except for attest services;

  (4) financial planning;

  (5) valuation services; and

  (6) any other financial service not included in the statements on auditing standards, the statements on standards for accounting and review services, the standards for attestation engagements as developed by the American institute of certified public accountants or as defined by the board. See Kansas Statutes 1-321

• Noxious weed seed: means the seed of any species of plant declared to be a noxious weed by the secretary pursuant to Kan. See Kansas Statutes 2-1415
• Official control: means the active enforcement of mandatory phytosanitary regulations and the application of mandatory phytosanitary procedures with the objective of eradication or containment of quarantine pests or for the management of regulated nonquarantine pest. See Kansas Statutes 2-2113
• Oil seed: means the seeds of any species that is grown as a crop primarily for the oil contained within the grain. See Kansas Statutes 2-1415
• Oversight: Committee review of the activities of a Federal agency or program.
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• PCAOB: means the public company accounting oversight board created by the Sarbanes-Oxley act of 2002. See Kansas Statutes 1-321
• Permit: means a document issued or authorized by the secretary to provide for the movement of regulated articles to restricted destinations for limited handling, utilization or processing. See Kansas Statutes 2-2113
• Person: means any individual, any association of persons or any corporation. See Kansas Statutes 2-1220
• Person: means any individual, member of a partnership, corporation, agents, brokers, company, association or society. See Kansas Statutes 2-1415
• Person: means a corporation, company, society, association, partnership, governmental agency and any individual or combination of individuals. See Kansas Statutes 2-2113
• Plant pests: includes any stage of development of any insect, nematode, arachnid, or any other invertebrate animal, or any bacteria, fungus, virus, weed or any other parasitic plant or microorganism, or any toxicant, that can:

  (1) Injure plants or plant products; or

  (2) cause a threat to public health. See Kansas Statutes 2-2113

• Plant products: means fruit, vegetables, roots, bulbs, seeds, wood, lumber, grains and all other plant products. See Kansas Statutes 2-2113
• Plants: means trees, shrubs, grasses, vines, forage and cereal plants and all other plants including growing crops; cuttings, grafts, scions, buds and all other parts of plants. See Kansas Statutes 2-2113
• 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
• Practice of public accountancy: means performing or offering to perform attest or nonattest services for the public by a person not required to have a permit to practice or a firm not required to register with the board. See Kansas Statutes 1-321
• Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
• Principal place of business: means the office location designated by the licensee for purposes of substantial equivalency and reciprocity. See Kansas Statutes 1-321
• product: means the compound formed by the combination of the two gaseous elements, nitrogen and hydrogen, in the proportion of one part nitrogen to three parts hydrogen (by volume), and used or intended for use as an agricultural fertilizer. See Kansas Statutes 2-1220
• Professional: means arising out of or related to the specialized knowledge or skills associated with CPAs. See Kansas Statutes 1-321
• Prohibited weed seed: includes the seeds of any species of plant designated as prohibited weed seed in any rules and regulations adopted by the secretary in consultation with landowner organizations, seed industry organizations and programs within the college of agriculture at Kansas state university. See Kansas Statutes 2-1415
• Property: includes personal and real property. See Kansas Statutes 77-201
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• Pure seed: means the kind of seed declared on the label, exclusive of inert matter, agricultural or other crop seeds and weed seeds. See Kansas Statutes 2-1415
• Quorum: The number of legislators that must be present to do business.
• Regulated area: means an area into which, within which or from which plants, plant products and other regulated articles are subjected to phytosanitary regulations or procedures in order to prevent the introduction or spread of quarantine pests or to limit the economic impact of regulated nonquarantine pests. See Kansas Statutes 2-2113
• Regulated article: means any host or any article of any character as described in a quarantine or regulation carrying or being capable of carrying the plant pest against which the quarantine or regulation is directed. See Kansas Statutes 2-2113
• Regulated nonquarantine pest: means a nonquarantine pest whose presence in plants for planting affects the intended use of those plants with an economically unacceptable impact and which is therefore regulated. See Kansas Statutes 2-2113
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Report: when used with reference to any attest or compilation service, means an opinion, report or other form of language that states or implies assurance as to the reliability of the attested information or compiled financial statements and that also includes or is accompanied by any statement or implication that the person or firm issuing it has special knowledge or competence in accounting or auditing. See Kansas Statutes 1-321
• Restricted weed seed: means weed seeds or bulblets that are:

  (1) Objectionable in agricultural crops, lawns and gardens of this state and that can be controlled with cultural practices that are commonly accepted as effective or with the use of herbicides; and

  (2) designated as restricted weed seeds pursuant to rules and regulations adopted by the secretary in consultation with landowner organizations, seed industry organizations and programs within the college of agriculture of Kansas state university. See Kansas Statutes 2-1415

• Retailer: means any person who sells agricultural seed to the end user. See Kansas Statutes 2-1415
• Rule: means any rule or regulation adopted by the board. See Kansas Statutes 1-321
• seal: includes an impression of the seal upon the paper alone, as well as upon wax or a wafer affixed to the paper. See Kansas Statutes 77-201
• Secretary: means the secretary of agriculture. See Kansas Statutes 2-1220
• Secretary: means the secretary of the Kansas department of agriculture or the secretary's authorized representative. See Kansas Statutes 2-1415
• Secretary: means the secretary of the Kansas department of agriculture. See Kansas Statutes 2-1903
• Secretary: means the secretary of the Kansas department of agriculture, or the authorized representative of the secretary. See Kansas Statutes 2-2113
• Seed: means a plant's dormant unit of sexual reproduction intended to be planted for germination. See Kansas Statutes 2-1415
• Seizure: means a legal process, including an order issued by a court of competent jurisdiction, that allows the secretary to take possession of a definite amount of agricultural seed and undertake or order the disposition of the seed as the court may direct pursuant to Kan. See Kansas Statutes 2-1415
• Special event live plant dealer: means a person:

  (1) Intending to sell, offer for sale or distribute live plants for five or fewer days in a calendar year as a nonprofit, charitable, educational or religious organization; or

  (2) who gives live plants as a premium or for advertising purposes without selling live plants as part of such person's business. See Kansas Statutes 2-2113

• State: means any state of the United States, the District of Columbia, Puerto Rico, the U. See Kansas Statutes 1-321
• State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201
• State: means the state of Kansas. See Kansas Statutes 2-1903
• Statute: A law passed by a legislature.
• Stop sale order: means an administrative order, authorized by law, restraining the sale, use, disposition and movement of a definite amount of agricultural seed. See Kansas Statutes 2-1415
• Subpoena: A command to a witness to appear and give testimony.
• Substantial equivalency: is a determination by the board of accountancy or its designee that the education, examination and experience requirements contained in the statutes and administrative rules of another jurisdiction are comparable to, or exceed the education, examination and experience requirements contained in the uniform accountancy act or that an individual CPA's education, examination and experience qualifications are comparable to or exceed the education, examination and experience requirements contained in the uniform accountancy act. See Kansas Statutes 1-321
• Supervisor: means one of the members of the governing body of a district, elected or appointed in accordance with the provisions of this act. See Kansas Statutes 2-1903
• Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
• Tested: means that a representative sample of the lot of agricultural seed in question has been subjected to examination and such sample's purity and germination rate has been determined. See Kansas Statutes 2-1415
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• this state: means the state of Kansas. See Kansas Statutes 1-321
• Toxicant: means any chemical, including an agricultural chemical as defined in Kan. See Kansas Statutes 2-2113
• Treated: means that the seed has had a substance applied to such seed that is designed to reduce, control or repel certain disease organisms, insects or other pests and includes an application of a substance designed to increase seedling vigor. See Kansas Statutes 2-1415
• Undertaking: means a promise or security in any form where required by law. See Kansas Statutes 77-201
• Uniform accountancy act: means model legislation issued by the AICPA and NASBA in existence on July 1, 2007. See Kansas Statutes 1-321
• Variety: means a subdivision of a kind that is characterized by growth, yield, plant, fruit, seed or other characteristics by which it can be differentiated from other plants of the same kind. See Kansas Statutes 2-1415
• Weed seed: means the seeds of plants considered weeds in this state and includes noxious weed seed, prohibited weed seed and restricted weed seed, as determined by the methods established by rules and regulations adopted by the secretary. See Kansas Statutes 2-1415
• Wholesaler: means any person who is in the business of selling agricultural seed to any person other than the end user. See Kansas Statutes 2-1415