1-322.   Practice privilege; requirements; conditions;disciplinaryactions.(a) (1) An individual whose principal place of business isnot in this state having an active license to practice certified publicaccountancy from any state which the board or itsdesignee has verified to be insubstantial equivalence with the CPA licensure requirements of the uniformaccountancy act shallbe presumed to have qualifications substantially equivalentto this state's requirements and may be granted all the privileges of permitholders of this state without the need to obtain a permit issued under K.S.A.1-310 and amendments thereto; or

      (2)   an individual whose principal place of business is not in this statehavingan active license to practice certified public accountancy from any state whichthe board or its designeehas not verified to be in substantial equivalencywith the CPA licensure requirements of the uniform accountancy actshall be presumed to have qualifications substantially equivalent tothis state's requirements and may be granted all the privileges of permitholders of thisstate without the need to obtain a permit to practice issued under K.S.A.1-310, andamendments thereto,if such individuals certified public accountancy qualifications aresubstantially equivalent to the following requirements:

      (A)   Have at least 150 semester hours of college education, including abaccalaureate or higher academic degree, with a concentration in accounting asdefined by the home licensing jurisdiction, from a college or university;

      (B)   obtains credit for passing each of the four test sections of the uniformcertified public accountant examination; and

      (C)   possess at least one year of experience including service or adviceinvolving the use of accounting, attest, compilation, management advisory,financial advisory, tax or consulting skills, all of which were verified by acertified public accountant holding an active license to practice.

      Any individual who has passed the uniform certified public accountantexamination and holds a valid license to practice certified public accountancyissued by another state prior to January 1, 2012, may be exempt from theeducation requirement in subparagraph (A) of paragraph (2) of subsection (a)for the purposes of this section.

      (b)   Individuals seeking to practice certified public accountancy in Kansaspursuant to subsection (a) shall notify the board prior to commencing practicein this state. Such individuals shall have a reasonable amount of time from thedate of such notification to the board to complete an application ofnotification provided by the board and shall renew such notification on abiennial basis. The board may enact rules and regulations governingnotification and renewal.Notwithstanding any other provision of law, an individual who offers orrenders professional services on or after November 1, 2009, whether in person,by mail, telephone or electronic means, and possesses the qualifications setforth in paragraph (1) or (2) of subsection (a)shall be granted practice privileges in this state and nonotice, fee or other submission shall be provided by any such individual.Permits issued pursuant to this section prior toNovember 1, 2009, shall continue in effect until the expiration date of thepermit.

      (c)   The board may charge a fee for such notification and a renewal of suchnotification pursuant to K.S.A. 1-301 and amendments thereto.

      (d)   Any licensee of another state exercising the privilege afforded undersubsection (b) and the firm which employs that licensee herebysimultaneously consent, as a condition of the grant of this privilege:

      (1)   To the personal and subject matter jurisdiction of thisboard;

      (2)   to the appointment of the state regulatory body which issued theirlicenses as theagent upon whom process may be served in any action or proceeding by the Kansasboard against the licensee;

      (3)   to cease offering or rendering professionalservices in thisstate individually and on behalf of the firm in the event that the licensefrom the state of the individual's principal place of business is no longervalid; and

      (4)   to comply with this act and the board's rules andregulations.

      (e)   An individual who has been granted practice privileges under thissection who, for any client having its home office in this state, performs anyof the following services: (1) Any audit or other engagement to be performed inaccordance with the statements on auditing standards (SAS); (2) any audit to beperformed in accordance with the Kansas municipal audit guide; (3) any reviewof a financial statement to be performed in accordance with the statements onstandards for accounting and review services (SSARS); (4) any engagement,except a compilation, to be performed in accordance with the statements onstandards for attestation engagements (SSAE); and (5) any engagement to beperformed in accordance with the standards of the PCAOB; may only do so througha firm which has registered pursuant to K.S.A.1-308, and amendments thereto.

      (f)   Any individual prohibited from practicing certified public accountancy inthis state, as a result of having a permit,certificate or practice privilege revoked or suspended by the board, shallnot be granted practice privileges under this section without first obtainingthe approval of the board.

      (g)   A holder of a permit to practice issued by this state offering orrendering services or using a CPA title in another state may be subject todisciplinary action in this state for an act committed in another state forwhich the permit holder would be subject to discipline for an act committed inthe other state. The board shall investigate any complaintmade by the board of accountancy of another state.

      History:   L. 2000, ch. 81, § 2;L. 2009, ch. 38, § 13; Apr. 2.