1-301.   Fees; determination and fixing amounts;notification of permit holders.(a) The board shall charge and collect a fee from each applicant for aKansas certificate or notification and shall charge and collect a feefor a Kansas permit to practice as acertified public accountant in this state; and shall charge and collect afee for firm registrations in this state.The board or the board's designated examination service may charge anexamination application processing fee. Each fee payable to the board or theexamination service shall accompany the appropriate application.

      (b)   The board shall adopt rules and regulations fixing the fees providedto be charged and collected under this section, which shall be as follows:

      (1)   For issuance of a certificate (initial or duplicate) anamount not to exceed $50;

      (2)   for issuance of a reciprocal certificate anamount not to exceed $350;

      (3)   for issuance or renewal of a permit topractice for the holder of a Kansas certificate, an amount notto exceed $350, subject toparagraphs (4) and (6);

      (4)   for issuance or renewal of a permit topractice for the holder of a Kansascertificate whose permit is issued or renewed for aperiod of 12 months orless, an amount equal to 1/2the amount of the fee fixed under paragraph (3), subject toparagraph (6);

      (5)   for issuance of a duplicate permit to practice for theholder of aKansas certificate, an amount not to exceed $50;

      (6)   for reinstatement of a permit topractice in the caseof theholder of a Kansas certificate who had in some prioryear held a permit to practice but who didnot hold such a permit for the year immediately preceding the period forwhich a permit to practice is requested, or who, if holding a permit topractice for such period immediately preceding applies for renewalsubsequent to the expiration date of such permit, an amount equal to1 1/2 times the amount of the fee then fixed under paragraph(3) orparagraph (4), whichever is applicable;

      (7)   for notification or renewal of notification requiredpursuant 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 toexceed $300;

      (9)   for renewing a firm registration after the expiration, an amount equal to1 1/2 times the amount of the fee then fixed under paragraph (8);

      (10)   for examination application processing by the board, an amount not toexceed $150.

      (c)   On or before May 30 each year, the board shall determine the amountof funds that will be required during the ensuing year to carry out andenforce the provisions of law administered by the board and may adopt rulesand regulations to change any fees fixed under this section as may benecessary, subject to the limitations prescribed by this section. Uponchanging any renewal fees as provided by this section, the board shallimmediately notify all holders of permits to practice and of firmregistrations of the amount of suchfees. The fees fixed by the board and in effect under this sectionimmediately prior to the effective date of this act shall continue ineffect until such fees are fixed by the board by rules and regulations asprovided 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.