Article 3.--LICENSURE, EXAMINATION AND REGISTRATION
1-302b.Qualifications for permit to practice;
supervisory qualifications; licensees of other states relocating business to
Kansas, issuance of certificate and permit, when.
(a) No applicant who holds a Kansas certificate issued by the board
shall receive a permit to practice in this state as a certified public
accountant until the applicant submits evidence satisfactory to the board of
having completed one year of accounting
experience. This experience shall
include providing any type of service or advice involving the use of attest or
nonattest skills all of which was verified by a certified public accountant
holding an active license to practice, meeting requirements prescribed by the
board by rule. This experience would be acceptable if it was gained through
employment in government, industry, academia or public practice.
(b) Any individual permit holder who is responsible for supervising attest
or compilation services and signs or authorizes someone to sign the
accountant's report on any
attest or compilation service on behalf of the firm,
shall meet the experience or competency requirements, as adopted by the board
through rules and regulations.
(c) Any individual permit holder who signs or authorizes someone to sign the
accountant's report on any attest or compilation
service
on behalf of the firm, shall meet the
experience or competency requirement of subsection (b).
(d) As an alternative to the requirements of subsection (a), an individual
with
an active license issued by another state who establishes such individual's
principal
place of business in this state shall request the issuance of both a
certificate and a
permit to practice from the board prior to establishing such principal place of
business.
The board may issue both a certificate and permit to such individual who
is eligible under the substantial equivalency standard set out in either
paragraph (1) or paragraph (2) of subsection (a) of K.S.A. 1-322, and
amendments thereto.
An application under this section may be made through
an
appraisal service or similar organization approved by the board. Any individual
meeting the requirements set forth in this subsection who is denied a
certificate and a permit to practice shall have the opportunity to be heard
pursuant to the Kansas administrative procedures act.
History: L. 1970, ch. 1, § 4;
L. 1981, ch. 2, § 7;
L. 1995, ch. 152, § 2;
L. 2000, ch. 81, § 9;
L. 2001, ch. 120, § 1;
L. 2007, ch. 97, § 1;
L. 2009, ch. 38, § 4; Apr. 2.
Article 3.--LICENSURE, EXAMINATION AND REGISTRATION
1-302b.Qualifications for permit to practice;
supervisory qualifications; licensees of other states relocating business to
Kansas, issuance of certificate and permit, when.
(a) No applicant who holds a Kansas certificate issued by the board
shall receive a permit to practice in this state as a certified public
accountant until the applicant submits evidence satisfactory to the board of
having completed one year of accounting
experience. This experience shall
include providing any type of service or advice involving the use of attest or
nonattest skills all of which was verified by a certified public accountant
holding an active license to practice, meeting requirements prescribed by the
board by rule. This experience would be acceptable if it was gained through
employment in government, industry, academia or public practice.
(b) Any individual permit holder who is responsible for supervising attest
or compilation services and signs or authorizes someone to sign the
accountant's report on any
attest or compilation service on behalf of the firm,
shall meet the experience or competency requirements, as adopted by the board
through rules and regulations.
(c) Any individual permit holder who signs or authorizes someone to sign the
accountant's report on any attest or compilation
service
on behalf of the firm, shall meet the
experience or competency requirement of subsection (b).
(d) As an alternative to the requirements of subsection (a), an individual
with
an active license issued by another state who establishes such individual's
principal
place of business in this state shall request the issuance of both a
certificate and a
permit to practice from the board prior to establishing such principal place of
business.
The board may issue both a certificate and permit to such individual who
is eligible under the substantial equivalency standard set out in either
paragraph (1) or paragraph (2) of subsection (a) of K.S.A. 1-322, and
amendments thereto.
An application under this section may be made through
an
appraisal service or similar organization approved by the board. Any individual
meeting the requirements set forth in this subsection who is denied a
certificate and a permit to practice shall have the opportunity to be heard
pursuant to the Kansas administrative procedures act.
History: L. 1970, ch. 1, § 4;
L. 1981, ch. 2, § 7;
L. 1995, ch. 152, § 2;
L. 2000, ch. 81, § 9;
L. 2001, ch. 120, § 1;
L. 2007, ch. 97, § 1;
L. 2009, ch. 38, § 4; Apr. 2.
Article 3.--LICENSURE, EXAMINATION AND REGISTRATION
1-302b.Qualifications for permit to practice;
supervisory qualifications; licensees of other states relocating business to
Kansas, issuance of certificate and permit, when.
(a) No applicant who holds a Kansas certificate issued by the board
shall receive a permit to practice in this state as a certified public
accountant until the applicant submits evidence satisfactory to the board of
having completed one year of accounting
experience. This experience shall
include providing any type of service or advice involving the use of attest or
nonattest skills all of which was verified by a certified public accountant
holding an active license to practice, meeting requirements prescribed by the
board by rule. This experience would be acceptable if it was gained through
employment in government, industry, academia or public practice.
(b) Any individual permit holder who is responsible for supervising attest
or compilation services and signs or authorizes someone to sign the
accountant's report on any
attest or compilation service on behalf of the firm,
shall meet the experience or competency requirements, as adopted by the board
through rules and regulations.
(c) Any individual permit holder who signs or authorizes someone to sign the
accountant's report on any attest or compilation
service
on behalf of the firm, shall meet the
experience or competency requirement of subsection (b).
(d) As an alternative to the requirements of subsection (a), an individual
with
an active license issued by another state who establishes such individual's
principal
place of business in this state shall request the issuance of both a
certificate and a
permit to practice from the board prior to establishing such principal place of
business.
The board may issue both a certificate and permit to such individual who
is eligible under the substantial equivalency standard set out in either
paragraph (1) or paragraph (2) of subsection (a) of K.S.A. 1-322, and
amendments thereto.
An application under this section may be made through
an
appraisal service or similar organization approved by the board. Any individual
meeting the requirements set forth in this subsection who is denied a
certificate and a permit to practice shall have the opportunity to be heard
pursuant to the Kansas administrative procedures act.
History: L. 1970, ch. 1, § 4;
L. 1981, ch. 2, § 7;
L. 1995, ch. 152, § 2;
L. 2000, ch. 81, § 9;
L. 2001, ch. 120, § 1;
L. 2007, ch. 97, § 1;
L. 2009, ch. 38, § 4; Apr. 2.