1-316.   Unlawful acts; penalty.(a) It is unlawful for any person to practice certified public accountancyunless the personholds a Kansas certificate and a valid permit to practice issued by theboard pursuant to K.S.A. 1-310, and amendments thereto, or is entitledto practice pursuant to K.S.A 1-322 and amendments thereto.

      (b)   It is unlawful for any firm to practice certified public accountancyas a certified public accounting firm or CPA firm unlessthe firm isregisteredwith the board pursuant to K.S.A. 1-308, and amendments thereto, ormeets the requirements to be exempt from such registration.

      (c)   It is unlawful for any person, except the holder of avalid certificate or practice privilege pursuant to K.S.A. 1-322, andamendments thereto, to use or assume thetitle "certified public accountant" or to use the abbreviationCPA or any other title, designation, words, letters, abbreviation, sign,card or device likely to be confused with "certified publicaccountant." The use of the term "public accountant" without the word"certified" shall not be interpreted as implying that one is a certified publicaccountant.

      (d)   Except as provided by this subsection, no personholding a permit or practice privilege or afirm holding a registration under thisact or meeting the requirements to be exempt from such registrationshall use a professional or firm name or designation that is misleadingas to: (1) The legal form of the firm; (2) the persons who are partners,officers, members, managers or shareholders of the firm; or (3) any othermatter. The names of one or more former partners, members orshareholders may be included in the name of a firm or its successor unlessthe firm becomes a sole proprietorship because of the death or withdrawal ofall other partners, officers, members or shareholders. Theuse of a fictitious name by a firm is permissible if the fictitious name isregistered with the board and is not otherwise misleading. The name of afirm may not include the name of an individual who is neither a present nor apast partner, member or shareholder of the firm or its predecessor.The name of the firm may not include the name of an individual who is not acertified public accountant.

      (e)   It is unlawful for any person, except the holder of a Kansaspermit to practice or practice privilege pursuant to K.S.A. 1-322, andamendments thereto, or a valid Kansas firm registration, to issue areport with regard to any attestor compilation service under standards adopted by the board.A reference in a report to auditing standards generally accepted in theUnited States of America is deemed to be a reference to standards adopted bythe board.The practice ofpublic accountancy by persons not required to hold a permit topractice, including public accountants, is not prohibited or regulated by theprovisions of this act, except for the provisions of this section, K.S.A.1-308, 1-318 and 1-319, and amendments thereto.The title "enrolled agent" may only be used by individuals so designated by thefederal internal revenue service.

      (f)   Any person who violates any provision of this sectionshall beguilty of a misdemeanor, and upon conviction thereof, shall be subject to afine of not more than $5,000, or to imprisonment for notmore than one year,or by both such fine and imprisonment.

      History:   L. 1951, ch. 1, § 20;L. 1981, ch. 2, § 14;L. 1987, ch. 2, § 6;L. 1989, ch. 1, § 4;L. 1995, ch. 152, § 8;L. 1999, ch. 43, § 1;L. 2000, ch. 81, § 14;L. 2007, ch. 97, § 7;L. 2009, ch. 38, § 11; Apr. 2.