1-310.   Permit to practice; to whom issued;expiration; renewal; continuing educationrequirements; reinstatement upon failure to renew.(a) Permits to engage in the practice of certifiedpublic accountancy inthis state shall be issued by the board to persons who have met therequirementsunder K.S.A.1-302b, and amendments thereto.

      (b)   Each holder of a Kansas certificate, whichis numbered with an odd number, who is qualified under K.S.A. 1-302b, andamendments thereto, shall have a permit to practice issuedor renewedon a biennial basis which shall expire onthe next July 1 which occurs after the date the permit was issued or renewedand which occurs in an odd-numbered year.

      (c)   Each holderof a Kansas certificate, whichis numbered with an even number, who is qualified under K.S.A. 1-302b, andamendments thereto, shall have a permit to practice issuedor renewedon a biennial basis which shall expire onthe next July 1 which occurs after the date the permit was issued or renewedand which occurs in an even-numbered year.

      (d)   A person mayrenew a permit within 12 months of its expiration date if such person submits acomplete and sufficient renewal application together with the fee prescribed byK.S.A. 1-301, and amendments thereto.

      (e)   As a condition for renewal of a permit to practice, the boardmay require all permit holders to furnish withsuch applicant's renewalapplication,evidence of participation incontinuing education in accounting, auditing, or related areas of at least80 hours during the two-year period forrenewal unless the board waives all or a portion of the continuing educationrequirements.

      (f)   The board may exempt from the continuing education requirements anindividual who holds a permit from another state if:

      (1)   The permit holder has a principal place of business located outside thestate of Kansas;

      (2)   the permit holder verifies to the board's satisfaction that such personhas met the continuing education requirements of the state in which theprincipal place of business is located; and

      (3)   the board considers the continuing education requirements of the statein which the principal place of business is located to be substantiallyequivalent tothose of Kansas.

      (g)   A person who fails to renewa permit within 12 months after its expiration may apply for reinstatement bymaking application on a form provided by the board, submitting a reinstatementfee as prescribed by K.S.A. 1-301 and amendments thereto, and submitting proofthat such person has obtained 40 hours of qualifying continuing educationwithin the preceding 12 months prior to applying for reinstatement.

      History:   L. 1951, ch. 1, § 14;L. 1973, ch. 1, § 2;L. 1981, ch. 2, § 11;L. 1993, ch. 103, § 1;L. 1997, ch. 100, § 5;L. 1998, ch. 77, § 1;L. 2000, ch. 81, § 12;L. 2001, ch. 120, § 2;L. 2007, ch. 97, § 4;L. 2009, ch. 38, § 7; Apr. 2.