1-301. Fees; determination and fixing amounts; notification of permit holders.
1-301
1-301. Fees; determination and fixing amounts;
notification of permit holders.
(a) The board shall charge and collect a fee from each applicant for a
Kansas certificate or notification and shall charge and collect a fee
for a Kansas permit to practice as a
certified public accountant in this state; and shall charge and collect a
fee for firm registrations in this state.
The board or the board's designated examination service may charge an
examination application processing fee. Each fee payable to the board or the
examination service shall accompany the appropriate application.
(b) The board shall adopt rules and regulations fixing the fees provided
to be charged and collected under this section, which shall be as follows:
(1) For issuance of a certificate (initial or duplicate) an
amount not to exceed $50;
(2) for issuance of a reciprocal certificate an
amount not to exceed $350;
(3) for issuance or renewal of a permit to
practice for the holder of a Kansas certificate, an amount not
to exceed $350, subject to
paragraphs (4) and (6);
(4) for issuance or renewal of a permit to
practice for the holder of a Kansas
certificate whose permit is issued or renewed for a
period of 12 months or
less, an amount equal to 1/2
the amount of the fee fixed under paragraph (3), subject to
paragraph (6);
(5) for issuance of a duplicate permit to practice for the
holder of a
Kansas certificate, an amount not to exceed $50;
(6) for reinstatement of a permit to
practice in the case
of the
holder of a Kansas certificate who had in some prior
year held a permit to practice but who did
not hold such a permit for the year immediately preceding the period for
which a permit to practice is requested, or who, if holding a permit to
practice for such period immediately preceding applies for renewal
subsequent to the expiration date of such permit, an amount equal to
1 1/2 times the amount of the fee then fixed under paragraph
(3) or
paragraph (4), whichever is applicable;
(7) for notification or renewal of notification required
pursuant to K.S.A. 1-322, and amendments thereto, an amount not to exceed
$150; and
(8) for an initial or an annual firm registration, an amount not to
exceed $300;
(9) for renewing a firm registration after the expiration, an amount equal to
1 1/2 times the amount of the fee then fixed under paragraph (8);
(10) for examination application processing by the board, an amount not to
exceed $150.
(c) On or before May 30 each year, the board shall determine the amount
of funds that will be required during the ensuing year to carry out and
enforce the provisions of law administered by the board and may adopt rules
and regulations to change any fees fixed under this section as may be
necessary, subject to the limitations prescribed by this section. Upon
changing any renewal fees as provided by this section, the board shall
immediately notify all holders of permits to practice and of firm
registrations of the amount of such
fees. The fees fixed by the board and in effect under this section
immediately prior to the effective date of this act shall continue in
effect until such fees are fixed by the board by rules and regulations as
provided by this section.
History: L. 1951, ch. 1, § 5;
L. 1960, ch. 1, § 1;
L. 1970, ch. 1, § 1;
L. 1973, ch. 1, § 1;
L. 1981, ch. 2, § 4;
L. 1987, ch. 2, § 3;
L. 1989, ch. 1, § 2;
L. 1995, ch. 152, § 1;
L. 1997, ch. 100, § 2;
L. 2000, ch. 81, § 6;
L. 2001, ch. 114, § 1;
L. 2003, ch. 94, § 1;
L. 2009, ch. 38, § 3; Apr. 2.