Article 3.--LICENSURE, EXAMINATION AND REGISTRATION
1-307.Reciprocity; waiver of examination;
conditions;
requirements.
(a) The board, in its discretion, may waive the examination
of and may issue
a certificate to a holder of a certificate as a "certified public
accountant" issued
under the laws of any state
upon a showing that:
(1) The applicant passed the examination required for
issuance of the applicant's certificate with grades that would have been
passing grades at the time in this state; and
the applicant (A) meets all
current requirements in this state for
the issuance of a certificate at the
time application is made, (B) at the time of the issuance of the
applicant's
certificate in the other state, met all such requirements then applicable in
this state, (C) had four years' of experience
of the type described in subsection (a)
of K.S.A. 1-302b, and amendments thereto, after passing the examination
upon which the
applicant's certificate was based and within the 10 years immediately preceding
the application; or
(2) the applicant meets 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.
(b) The board shall issue a certificate to a holder of a foreign
designation, granted in a foreign country entitling the holder thereof to
engage in the practice of certified public accountancy, provided that:
(1) The foreign
authority which granted the designation makes similar provision to allow a
person who holds a valid certificate issued by this state to obtain such
foreign authority's comparable designation;
(2) the foreign designation: (A) Was duly issued by a foreign authority that
regulates the practice of certified public accountancy and the foreign
designation has
not expired or been revoked or suspended; (B) entitles the holder to issue
reports upon financial statements; and (C) was issued upon the basis of
educational, examination and experience requirements established by the foreign
authority or by law;
(3) the applicant: (A) Received the designation, based
on educational and examination standards substantially equivalent to those in
effect in this state at the time the foreign designation was granted; (B)
completed an experience requirement, substantially equivalent to the
requirement set out in K.S.A. 1-302b, and amendments thereto, in the
jurisdiction which granted the foreign designation; and (C) passed a uniform
qualifying examination in national standards and an examination on the laws,
regulations and code of ethical conduct in effect in this state acceptable to
the board; and
(4) the applicant shall in the application list all jurisdictions,
foreign and domestic, in which the applicant has applied for or holds a
designation to practice public accountancy.
Each holder of a certificate
issued under this subsection shall notify the board in writing,
within 30 days after its occurrence, of any issuance, denial, revocation or
suspension of a designation or commencement of a disciplinary or enforcement
action by any jurisdiction. The board has the sole authority to interpret the
application of the provisions of this subsection.
History: L. 1951, ch. 1, § 11;
L. 1981, ch. 2, § 10;
L. 1990, ch. 1, § 3;
L. 1995, ch. 152, § 3;
L. 2000, ch. 81, § 10;
L. 2009, ch. 38, § 5; Apr. 2.
Article 3.--LICENSURE, EXAMINATION AND REGISTRATION
1-307.Reciprocity; waiver of examination;
conditions;
requirements.
(a) The board, in its discretion, may waive the examination
of and may issue
a certificate to a holder of a certificate as a "certified public
accountant" issued
under the laws of any state
upon a showing that:
(1) The applicant passed the examination required for
issuance of the applicant's certificate with grades that would have been
passing grades at the time in this state; and
the applicant (A) meets all
current requirements in this state for
the issuance of a certificate at the
time application is made, (B) at the time of the issuance of the
applicant's
certificate in the other state, met all such requirements then applicable in
this state, (C) had four years' of experience
of the type described in subsection (a)
of K.S.A. 1-302b, and amendments thereto, after passing the examination
upon which the
applicant's certificate was based and within the 10 years immediately preceding
the application; or
(2) the applicant meets 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.
(b) The board shall issue a certificate to a holder of a foreign
designation, granted in a foreign country entitling the holder thereof to
engage in the practice of certified public accountancy, provided that:
(1) The foreign
authority which granted the designation makes similar provision to allow a
person who holds a valid certificate issued by this state to obtain such
foreign authority's comparable designation;
(2) the foreign designation: (A) Was duly issued by a foreign authority that
regulates the practice of certified public accountancy and the foreign
designation has
not expired or been revoked or suspended; (B) entitles the holder to issue
reports upon financial statements; and (C) was issued upon the basis of
educational, examination and experience requirements established by the foreign
authority or by law;
(3) the applicant: (A) Received the designation, based
on educational and examination standards substantially equivalent to those in
effect in this state at the time the foreign designation was granted; (B)
completed an experience requirement, substantially equivalent to the
requirement set out in K.S.A. 1-302b, and amendments thereto, in the
jurisdiction which granted the foreign designation; and (C) passed a uniform
qualifying examination in national standards and an examination on the laws,
regulations and code of ethical conduct in effect in this state acceptable to
the board; and
(4) the applicant shall in the application list all jurisdictions,
foreign and domestic, in which the applicant has applied for or holds a
designation to practice public accountancy.
Each holder of a certificate
issued under this subsection shall notify the board in writing,
within 30 days after its occurrence, of any issuance, denial, revocation or
suspension of a designation or commencement of a disciplinary or enforcement
action by any jurisdiction. The board has the sole authority to interpret the
application of the provisions of this subsection.
History: L. 1951, ch. 1, § 11;
L. 1981, ch. 2, § 10;
L. 1990, ch. 1, § 3;
L. 1995, ch. 152, § 3;
L. 2000, ch. 81, § 10;
L. 2009, ch. 38, § 5; Apr. 2.
Article 3.--LICENSURE, EXAMINATION AND REGISTRATION
1-307.Reciprocity; waiver of examination;
conditions;
requirements.
(a) The board, in its discretion, may waive the examination
of and may issue
a certificate to a holder of a certificate as a "certified public
accountant" issued
under the laws of any state
upon a showing that:
(1) The applicant passed the examination required for
issuance of the applicant's certificate with grades that would have been
passing grades at the time in this state; and
the applicant (A) meets all
current requirements in this state for
the issuance of a certificate at the
time application is made, (B) at the time of the issuance of the
applicant's
certificate in the other state, met all such requirements then applicable in
this state, (C) had four years' of experience
of the type described in subsection (a)
of K.S.A. 1-302b, and amendments thereto, after passing the examination
upon which the
applicant's certificate was based and within the 10 years immediately preceding
the application; or
(2) the applicant meets 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.
(b) The board shall issue a certificate to a holder of a foreign
designation, granted in a foreign country entitling the holder thereof to
engage in the practice of certified public accountancy, provided that:
(1) The foreign
authority which granted the designation makes similar provision to allow a
person who holds a valid certificate issued by this state to obtain such
foreign authority's comparable designation;
(2) the foreign designation: (A) Was duly issued by a foreign authority that
regulates the practice of certified public accountancy and the foreign
designation has
not expired or been revoked or suspended; (B) entitles the holder to issue
reports upon financial statements; and (C) was issued upon the basis of
educational, examination and experience requirements established by the foreign
authority or by law;
(3) the applicant: (A) Received the designation, based
on educational and examination standards substantially equivalent to those in
effect in this state at the time the foreign designation was granted; (B)
completed an experience requirement, substantially equivalent to the
requirement set out in K.S.A. 1-302b, and amendments thereto, in the
jurisdiction which granted the foreign designation; and (C) passed a uniform
qualifying examination in national standards and an examination on the laws,
regulations and code of ethical conduct in effect in this state acceptable to
the board; and
(4) the applicant shall in the application list all jurisdictions,
foreign and domestic, in which the applicant has applied for or holds a
designation to practice public accountancy.
Each holder of a certificate
issued under this subsection shall notify the board in writing,
within 30 days after its occurrence, of any issuance, denial, revocation or
suspension of a designation or commencement of a disciplinary or enforcement
action by any jurisdiction. The board has the sole authority to interpret the
application of the provisions of this subsection.
History: L. 1951, ch. 1, § 11;
L. 1981, ch. 2, § 10;
L. 1990, ch. 1, § 3;
L. 1995, ch. 152, § 3;
L. 2000, ch. 81, § 10;
L. 2009, ch. 38, § 5; Apr. 2.