Article 3.--LICENSURE, EXAMINATION AND REGISTRATION
1-308.Firms authorized to practice; annual
registration; fee; partner, shareholder and member requirements; designation of
responsible permit holder; firm name; notification of board upon
changes; mandatory registration; prohibitions.
(a) Unless exempt
from registration pursuant to this section, a firm may engage in the
practice of certified public accountancy in this state only if
the firm registers with the board, complies
with requirements established by rules and regulations adopted by the board for
such registration, and meets the following requirements:
(1) At least one general partner, shareholder or member thereof must
be a certified public accountant
holding a valid permit to practice
from this state or a practice privilege under
subsection (a) of K.S.A. 1-322, and amendments thereto;
(2) each partner, shareholder or member who is a certified public accountant
and whose principal place of business is in this state and
who is personally engaged within this state in a practice of certified
public accounting must be a certified public accountant of this state holding a
valid permit to practice;
(3) each partner, shareholder or member who is a certified public
accountant thereof must be a certified public accountant in some
state in good standing;
(4) each resident manager in charge of an office of the
firm in this state must be a certified public accountant of this state
holding a valid permit to practice; and
(5) at least a simple majority of the ownership of the firm, in the terms of
equity capital and voting rights of all partners, shareholders
or members, belongs to the
holders of valid licenses to practice as certified public accountants in some
state. All nonlicensee owners must be of good moral character and must be
natural persons actively participating in the business of the firm or
actively participating in the business of entities, such as
partnerships, corporations or other business associations, that
are affiliated with the firm.
Although firms may include nonlicensee owners
there shall be at least one certified public accountant who has ultimate
responsibility for all the services provided by the firm and,
the firm and its
ownership must comply with rules and regulations promulgated by the board. Any
firm which is denied registration pursuant to this section shall be entitled to
notice and an opportunity to be heard pursuant to the Kansas administrative
procedures act.
(b) Notwithstanding any other provision of Kansas law, the following must
be registered by the board:
(1) Any firm with an office in this state which practices certified public
accountancy;
(2) any firm that does not have an office in this state but performs or
offers to perform attest services described in subsection (d) of K.S.A. 1-321,
and amendments thereto, for a client having its home office in this state;
(c) A firm which is not subject to subsection (b)
may perform or offer to perform services described in
subsection (s) of K.S.A. 1-321, and amendments thereto, and may use the
"certified public accountant," "CPA" or "CPA firm" without registering with the
board only if:
(1) The individuals performing such services on behalf of the firm have the
qualifications described in subsections (b) and (c) of K.S.A. 1-302b, and
amendments thereto;
(2) it performs such services through an individual with practice privileges
under K.S.A. 1-322, and amendments thereto; and
(3) it can lawfully perform such services in the state where such individuals
with practice privileges have their principal place of business.
(d) An individual who has practice privileges under subsection (a) of K.S.A.
1-322, and amendments thereto, who performs or offers to perform services for
which a firm registration is required under this section shall not be required
to obtain a certificate or permit under K.S.A. 1-310, and amendments thereto.
(e) A professional
corporation in partnership with one or more corporations
or individuals shall not be registered with the board
as a partnership unless such a partnership was
registered prior to January 1, 2007.
(f) The term "resident" as used in this section, shall
include a person engaged in practice as a certified public accountant in this
state, who spends all or the greater part of such person's time during
business hours in this state, but who resides in another state.
(g) Each firm required to register under this
section shall register prior to engaging in the
practice of certified public accountancy in this state and shall renew the
firm's registration by December 31 of each year. Each
firm shall designate a permit holder of this state, or in the case of a firm
which must register pursuant to paragraph (2) of subsection (b)
a licensee of another state who meets the requirements set out in
subsection (a) of K.S.A. 1-322, and amendments thereto,
who is responsible for the
proper registration of the firm and shall identify that individual to the board
by affidavit of a general partner, manager or officer of the firm. A fee may be
charged
for the
registration of a firm.
(h) A firm that is not registered in accordance
with this section or not exempt from registration under subsection (c)
shall not use the words "certified
public accountants" or the abbreviation
CPA in connection with its name. Notification shall be
given the board, within one month, after the admission or withdrawal of a
partner, shareholder or member from any registered
firm.
Firms which fall out of compliance with the provisions of this section due
to changes in firm ownership or personnel shall take corrective action to bring
the firm back into compliance as quickly as possible. The board may grant a
reasonable period of time for a firm to take such corrective action. Failure to
bring the firm back into compliance within a reasonable period as determined by
the board will result in the suspension or revocation of the firm permit.
(i) Any firm prohibited from practicing certified public accountancy in
this state, as a result of having a firm registration revoked or suspended by
the board, shall not practice under subsection (c) without first obtaining the
approval of the board.
History: L. 1951, ch. 1, § 12;
L. 1981, ch. 3, § 1;
L. 1987, ch. 2, § 4;
L. 1995, ch. 152, § 4;
L. 2000, ch. 81, § 11;
L. 2007, ch. 97, § 3;
L. 2009, ch. 38, § 6; Apr. 2.
Article 3.--LICENSURE, EXAMINATION AND REGISTRATION
1-308.Firms authorized to practice; annual
registration; fee; partner, shareholder and member requirements; designation of
responsible permit holder; firm name; notification of board upon
changes; mandatory registration; prohibitions.
(a) Unless exempt
from registration pursuant to this section, a firm may engage in the
practice of certified public accountancy in this state only if
the firm registers with the board, complies
with requirements established by rules and regulations adopted by the board for
such registration, and meets the following requirements:
(1) At least one general partner, shareholder or member thereof must
be a certified public accountant
holding a valid permit to practice
from this state or a practice privilege under
subsection (a) of K.S.A. 1-322, and amendments thereto;
(2) each partner, shareholder or member who is a certified public accountant
and whose principal place of business is in this state and
who is personally engaged within this state in a practice of certified
public accounting must be a certified public accountant of this state holding a
valid permit to practice;
(3) each partner, shareholder or member who is a certified public
accountant thereof must be a certified public accountant in some
state in good standing;
(4) each resident manager in charge of an office of the
firm in this state must be a certified public accountant of this state
holding a valid permit to practice; and
(5) at least a simple majority of the ownership of the firm, in the terms of
equity capital and voting rights of all partners, shareholders
or members, belongs to the
holders of valid licenses to practice as certified public accountants in some
state. All nonlicensee owners must be of good moral character and must be
natural persons actively participating in the business of the firm or
actively participating in the business of entities, such as
partnerships, corporations or other business associations, that
are affiliated with the firm.
Although firms may include nonlicensee owners
there shall be at least one certified public accountant who has ultimate
responsibility for all the services provided by the firm and,
the firm and its
ownership must comply with rules and regulations promulgated by the board. Any
firm which is denied registration pursuant to this section shall be entitled to
notice and an opportunity to be heard pursuant to the Kansas administrative
procedures act.
(b) Notwithstanding any other provision of Kansas law, the following must
be registered by the board:
(1) Any firm with an office in this state which practices certified public
accountancy;
(2) any firm that does not have an office in this state but performs or
offers to perform attest services described in subsection (d) of K.S.A. 1-321,
and amendments thereto, for a client having its home office in this state;
(c) A firm which is not subject to subsection (b)
may perform or offer to perform services described in
subsection (s) of K.S.A. 1-321, and amendments thereto, and may use the
"certified public accountant," "CPA" or "CPA firm" without registering with the
board only if:
(1) The individuals performing such services on behalf of the firm have the
qualifications described in subsections (b) and (c) of K.S.A. 1-302b, and
amendments thereto;
(2) it performs such services through an individual with practice privileges
under K.S.A. 1-322, and amendments thereto; and
(3) it can lawfully perform such services in the state where such individuals
with practice privileges have their principal place of business.
(d) An individual who has practice privileges under subsection (a) of K.S.A.
1-322, and amendments thereto, who performs or offers to perform services for
which a firm registration is required under this section shall not be required
to obtain a certificate or permit under K.S.A. 1-310, and amendments thereto.
(e) A professional
corporation in partnership with one or more corporations
or individuals shall not be registered with the board
as a partnership unless such a partnership was
registered prior to January 1, 2007.
(f) The term "resident" as used in this section, shall
include a person engaged in practice as a certified public accountant in this
state, who spends all or the greater part of such person's time during
business hours in this state, but who resides in another state.
(g) Each firm required to register under this
section shall register prior to engaging in the
practice of certified public accountancy in this state and shall renew the
firm's registration by December 31 of each year. Each
firm shall designate a permit holder of this state, or in the case of a firm
which must register pursuant to paragraph (2) of subsection (b)
a licensee of another state who meets the requirements set out in
subsection (a) of K.S.A. 1-322, and amendments thereto,
who is responsible for the
proper registration of the firm and shall identify that individual to the board
by affidavit of a general partner, manager or officer of the firm. A fee may be
charged
for the
registration of a firm.
(h) A firm that is not registered in accordance
with this section or not exempt from registration under subsection (c)
shall not use the words "certified
public accountants" or the abbreviation
CPA in connection with its name. Notification shall be
given the board, within one month, after the admission or withdrawal of a
partner, shareholder or member from any registered
firm.
Firms which fall out of compliance with the provisions of this section due
to changes in firm ownership or personnel shall take corrective action to bring
the firm back into compliance as quickly as possible. The board may grant a
reasonable period of time for a firm to take such corrective action. Failure to
bring the firm back into compliance within a reasonable period as determined by
the board will result in the suspension or revocation of the firm permit.
(i) Any firm prohibited from practicing certified public accountancy in
this state, as a result of having a firm registration revoked or suspended by
the board, shall not practice under subsection (c) without first obtaining the
approval of the board.
History: L. 1951, ch. 1, § 12;
L. 1981, ch. 3, § 1;
L. 1987, ch. 2, § 4;
L. 1995, ch. 152, § 4;
L. 2000, ch. 81, § 11;
L. 2007, ch. 97, § 3;
L. 2009, ch. 38, § 6; Apr. 2.
Article 3.--LICENSURE, EXAMINATION AND REGISTRATION
1-308.Firms authorized to practice; annual
registration; fee; partner, shareholder and member requirements; designation of
responsible permit holder; firm name; notification of board upon
changes; mandatory registration; prohibitions.
(a) Unless exempt
from registration pursuant to this section, a firm may engage in the
practice of certified public accountancy in this state only if
the firm registers with the board, complies
with requirements established by rules and regulations adopted by the board for
such registration, and meets the following requirements:
(1) At least one general partner, shareholder or member thereof must
be a certified public accountant
holding a valid permit to practice
from this state or a practice privilege under
subsection (a) of K.S.A. 1-322, and amendments thereto;
(2) each partner, shareholder or member who is a certified public accountant
and whose principal place of business is in this state and
who is personally engaged within this state in a practice of certified
public accounting must be a certified public accountant of this state holding a
valid permit to practice;
(3) each partner, shareholder or member who is a certified public
accountant thereof must be a certified public accountant in some
state in good standing;
(4) each resident manager in charge of an office of the
firm in this state must be a certified public accountant of this state
holding a valid permit to practice; and
(5) at least a simple majority of the ownership of the firm, in the terms of
equity capital and voting rights of all partners, shareholders
or members, belongs to the
holders of valid licenses to practice as certified public accountants in some
state. All nonlicensee owners must be of good moral character and must be
natural persons actively participating in the business of the firm or
actively participating in the business of entities, such as
partnerships, corporations or other business associations, that
are affiliated with the firm.
Although firms may include nonlicensee owners
there shall be at least one certified public accountant who has ultimate
responsibility for all the services provided by the firm and,
the firm and its
ownership must comply with rules and regulations promulgated by the board. Any
firm which is denied registration pursuant to this section shall be entitled to
notice and an opportunity to be heard pursuant to the Kansas administrative
procedures act.
(b) Notwithstanding any other provision of Kansas law, the following must
be registered by the board:
(1) Any firm with an office in this state which practices certified public
accountancy;
(2) any firm that does not have an office in this state but performs or
offers to perform attest services described in subsection (d) of K.S.A. 1-321,
and amendments thereto, for a client having its home office in this state;
(c) A firm which is not subject to subsection (b)
may perform or offer to perform services described in
subsection (s) of K.S.A. 1-321, and amendments thereto, and may use the
"certified public accountant," "CPA" or "CPA firm" without registering with the
board only if:
(1) The individuals performing such services on behalf of the firm have the
qualifications described in subsections (b) and (c) of K.S.A. 1-302b, and
amendments thereto;
(2) it performs such services through an individual with practice privileges
under K.S.A. 1-322, and amendments thereto; and
(3) it can lawfully perform such services in the state where such individuals
with practice privileges have their principal place of business.
(d) An individual who has practice privileges under subsection (a) of K.S.A.
1-322, and amendments thereto, who performs or offers to perform services for
which a firm registration is required under this section shall not be required
to obtain a certificate or permit under K.S.A. 1-310, and amendments thereto.
(e) A professional
corporation in partnership with one or more corporations
or individuals shall not be registered with the board
as a partnership unless such a partnership was
registered prior to January 1, 2007.
(f) The term "resident" as used in this section, shall
include a person engaged in practice as a certified public accountant in this
state, who spends all or the greater part of such person's time during
business hours in this state, but who resides in another state.
(g) Each firm required to register under this
section shall register prior to engaging in the
practice of certified public accountancy in this state and shall renew the
firm's registration by December 31 of each year. Each
firm shall designate a permit holder of this state, or in the case of a firm
which must register pursuant to paragraph (2) of subsection (b)
a licensee of another state who meets the requirements set out in
subsection (a) of K.S.A. 1-322, and amendments thereto,
who is responsible for the
proper registration of the firm and shall identify that individual to the board
by affidavit of a general partner, manager or officer of the firm. A fee may be
charged
for the
registration of a firm.
(h) A firm that is not registered in accordance
with this section or not exempt from registration under subsection (c)
shall not use the words "certified
public accountants" or the abbreviation
CPA in connection with its name. Notification shall be
given the board, within one month, after the admission or withdrawal of a
partner, shareholder or member from any registered
firm.
Firms which fall out of compliance with the provisions of this section due
to changes in firm ownership or personnel shall take corrective action to bring
the firm back into compliance as quickly as possible. The board may grant a
reasonable period of time for a firm to take such corrective action. Failure to
bring the firm back into compliance within a reasonable period as determined by
the board will result in the suspension or revocation of the firm permit.
(i) Any firm prohibited from practicing certified public accountancy in
this state, as a result of having a firm registration revoked or suspended by
the board, shall not practice under subsection (c) without first obtaining the
approval of the board.
History: L. 1951, ch. 1, § 12;
L. 1981, ch. 3, § 1;
L. 1987, ch. 2, § 4;
L. 1995, ch. 152, § 4;
L. 2000, ch. 81, § 11;
L. 2007, ch. 97, § 3;
L. 2009, ch. 38, § 6; Apr. 2.