1-302b.   Qualifications for permit to practice;supervisory qualifications; licensees of other states relocating business toKansas, issuance of certificate and permit, when.(a) No applicant who holds a Kansas certificate issued by the boardshall receive a permit to practice in this state as a certified publicaccountant until the applicant submits evidence satisfactory to the board ofhaving completed one year of accountingexperience. This experience shallinclude providing any type of service or advice involving the use of attest ornonattest skills all of which was verified by a certified public accountantholding an active license to practice, meeting requirements prescribed by theboard by rule. This experience would be acceptable if it was gained throughemployment in government, industry, academia or public practice.

      (b)   Any individual permit holder who is responsible for supervising attestor compilation services and signs or authorizes someone to sign theaccountant's report on anyattest or compilation service on behalf of the firm,shall meet the experience or competency requirements, as adopted by the boardthrough rules and regulations.

      (c)   Any individual permit holder who signs or authorizes someone to sign theaccountant's report on any attest or compilationserviceon behalf of the firm, shall meet theexperience or competency requirement of subsection (b).

      (d)   As an alternative to the requirements of subsection (a), an individualwithan active license issued by another state who establishes such individual'sprincipalplace of business in this state shall request the issuance of both acertificate and apermit to practice from the board prior to establishing such principal place ofbusiness.The board may issue both a certificate and permit to such individual whois eligible under the substantial equivalency standard set out in eitherparagraph (1) or paragraph (2) of subsection (a) of K.S.A. 1-322, andamendments thereto.An application under this section may be made throughanappraisal service or similar organization approved by the board. Any individualmeeting the requirements set forth in this subsection who is denied acertificate and a permit to practice shall have the opportunity to be heardpursuant to the Kansas administrative procedures act.

      History:   L. 1970, ch. 1, § 4;L. 1981, ch. 2, § 7;L. 1995, ch. 152, § 2;L. 2000, ch. 81, § 9;L. 2001, ch. 120, § 1;L. 2007, ch. 97, § 1;L. 2009, ch. 38, § 4; Apr. 2.