1-311.   Grounds for denial, revocation or suspensionof permit, certificate, notification, registration or practice privilege;additional administrativesanctions or remedies; proceedings.(a) The board may deny an application for a Kansas certificate,revoke or suspend any certificate issued under the laws of this state, mayrevoke, suspendor refuse to renew any permit issued under K.S.A. 1-310 and amendmentsthereto, or may revoke or suspend a practice privilege under K.S.A. 1-322,and amendments thereto, and any notification issued pursuant to K.S.A.1-322, and amendments thereto, may censurethe holder of any such permit, certificate, notification orpractice privilege, limit the scope of practice of any permitholder, and may impose an administrative fine not exceeding$5,000, for anyone of thefollowing causes:

      (1)   Fraud, dishonesty or deceit in obtaining a certificate, permit,firm registration,notification or practice privilege;

      (2)   cancellation, revocation, suspension or refusal to renew a person'sauthority topractice for disciplinary reasons in any other jurisdiction for any cause;

      (3)   failure, on the part of a holder of a permit to practice, notification orpractice privilege to maintaincompliance with the requirements for issuance or renewal of such permit,notification or practice privilege;

      (4)   revocation or suspension of the right to practice by thePCAOB or any state or federal agency;

      (5)   dishonesty, fraud or gross negligence in the practice of certifiedpublicaccountancy;

      (6)   failure to comply with applicable federal or state requirementsregarding the timely filing of the person's personal tax returns, the taxreturns of the person's firm or the timely remittance of payroll and othertaxes collected on behalf of others;

      (7)   violation of any provision of this act or rule andregulation of theboardexcept for aviolation of a rule of professional conduct;

      (8)   willful violation of a rule of professional conduct;

      (9)   violation of any order of the board;

      (10)   conviction of any felony, or of any crime anelement of which is dishonesty, deceit or fraud,under the laws of the United States, of Kansas or of any other state, if theactsinvolved would have constituted a crime under the laws of Kansas;

      (11)   performance of any fraudulent act while holding aKansas certificate;

      (12)   making any false or misleading statement orverification, in support ofan applicationfor a certificate, permit, notification or firm registration filed byanother;

      (13)   failure to establish timely compliance with peerreview pursuant toK.S.A. 1-501, and amendments thereto; and

      (14)   any conduct reflecting adversely on aperson's fitness topractice certifiedpublic accountancy.

      (b)   In lieu of or in addition to any remedy specifically provided insubsection (a), the board may require of a permit holdersatisfactory completion of suchcontinuing education programs as the board may specify.

      (c)   All administrative proceedings pursuant tothis section shall be conducted in accordance with the provisions of theKansas administrative procedure act and the act for judicial review andcivil enforcement of agency actions.

      History:   L. 1951, ch. 1, § 15;L. 1970, ch. 1, § 5;L. 1981, ch. 2, § 12;L. 1984, ch. 313, § 42;L. 1989, ch. 1, § 3;L. 1993, ch. 103, § 2;L. 1995, ch. 152, § 5;L. 2000, ch. 81, § 13;L. 2001, ch. 120, § 3;L. 2007, ch. 97, § 5;L. 2009, ch. 38, § 8; Apr. 2.