Article 3.--LICENSURE, EXAMINATION AND REGISTRATION
1-310.Permit to practice; to whom issued;
expiration; renewal; continuing education
requirements; reinstatement upon failure to renew.
(a) Permits to engage in the practice of certified
public accountancy in
this state shall be issued by the board to persons who have met the
requirements
under K.S.A.
1-302b, and amendments thereto.
(b) Each holder of a Kansas certificate, which
is numbered with an odd number, who is qualified under K.S.A. 1-302b, and
amendments thereto, shall have a permit to practice issued
or renewed
on a biennial basis which shall expire on
the next July 1 which occurs after the date the permit was issued or renewed
and which occurs in an odd-numbered year.
(c) Each holder
of a Kansas certificate, which
is numbered with an even number, who is qualified under K.S.A. 1-302b, and
amendments thereto, shall have a permit to practice issued
or renewed
on a biennial basis which shall expire on
the next July 1 which occurs after the date the permit was issued or renewed
and which occurs in an even-numbered year.
(d) A person may
renew a permit within 12 months of its expiration date if such person submits a
complete and sufficient renewal application together with the fee prescribed by
K.S.A. 1-301, and amendments thereto.
(e) As a condition for renewal of a permit to practice, the board
may require all permit holders to furnish with
such applicant's renewal
application,
evidence of participation in
continuing education in accounting, auditing, or related areas of at least
80 hours during the two-year period for
renewal unless the board waives all or a portion of the continuing education
requirements.
(f) The board may exempt from the continuing education requirements an
individual who holds a permit from another state if:
(1) The permit holder has a principal place of business located outside the
state of Kansas;
(2) the permit holder verifies to the board's satisfaction that such person
has met the continuing education requirements of the state in which the
principal place of business is located; and
(3) the board considers the continuing education requirements of the state
in which the principal place of business is located to be substantially
equivalent to
those of Kansas.
(g) A person who fails to renew
a permit within 12 months after its expiration may apply for reinstatement by
making application on a form provided by the board, submitting a reinstatement
fee as prescribed by K.S.A. 1-301 and amendments thereto, and submitting proof
that such person has obtained 40 hours of qualifying continuing education
within the preceding 12 months prior to applying for reinstatement.
History: L. 1951, ch. 1, § 14;
L. 1973, ch. 1, § 2;
L. 1981, ch. 2, § 11;
L. 1993, ch. 103, § 1;
L. 1997, ch. 100, § 5;
L. 1998, ch. 77, § 1;
L. 2000, ch. 81, § 12;
L. 2001, ch. 120, § 2;
L. 2007, ch. 97, § 4;
L. 2009, ch. 38, § 7; Apr. 2.
Article 3.--LICENSURE, EXAMINATION AND REGISTRATION
1-310.Permit to practice; to whom issued;
expiration; renewal; continuing education
requirements; reinstatement upon failure to renew.
(a) Permits to engage in the practice of certified
public accountancy in
this state shall be issued by the board to persons who have met the
requirements
under K.S.A.
1-302b, and amendments thereto.
(b) Each holder of a Kansas certificate, which
is numbered with an odd number, who is qualified under K.S.A. 1-302b, and
amendments thereto, shall have a permit to practice issued
or renewed
on a biennial basis which shall expire on
the next July 1 which occurs after the date the permit was issued or renewed
and which occurs in an odd-numbered year.
(c) Each holder
of a Kansas certificate, which
is numbered with an even number, who is qualified under K.S.A. 1-302b, and
amendments thereto, shall have a permit to practice issued
or renewed
on a biennial basis which shall expire on
the next July 1 which occurs after the date the permit was issued or renewed
and which occurs in an even-numbered year.
(d) A person may
renew a permit within 12 months of its expiration date if such person submits a
complete and sufficient renewal application together with the fee prescribed by
K.S.A. 1-301, and amendments thereto.
(e) As a condition for renewal of a permit to practice, the board
may require all permit holders to furnish with
such applicant's renewal
application,
evidence of participation in
continuing education in accounting, auditing, or related areas of at least
80 hours during the two-year period for
renewal unless the board waives all or a portion of the continuing education
requirements.
(f) The board may exempt from the continuing education requirements an
individual who holds a permit from another state if:
(1) The permit holder has a principal place of business located outside the
state of Kansas;
(2) the permit holder verifies to the board's satisfaction that such person
has met the continuing education requirements of the state in which the
principal place of business is located; and
(3) the board considers the continuing education requirements of the state
in which the principal place of business is located to be substantially
equivalent to
those of Kansas.
(g) A person who fails to renew
a permit within 12 months after its expiration may apply for reinstatement by
making application on a form provided by the board, submitting a reinstatement
fee as prescribed by K.S.A. 1-301 and amendments thereto, and submitting proof
that such person has obtained 40 hours of qualifying continuing education
within the preceding 12 months prior to applying for reinstatement.
History: L. 1951, ch. 1, § 14;
L. 1973, ch. 1, § 2;
L. 1981, ch. 2, § 11;
L. 1993, ch. 103, § 1;
L. 1997, ch. 100, § 5;
L. 1998, ch. 77, § 1;
L. 2000, ch. 81, § 12;
L. 2001, ch. 120, § 2;
L. 2007, ch. 97, § 4;
L. 2009, ch. 38, § 7; Apr. 2.
Article 3.--LICENSURE, EXAMINATION AND REGISTRATION
1-310.Permit to practice; to whom issued;
expiration; renewal; continuing education
requirements; reinstatement upon failure to renew.
(a) Permits to engage in the practice of certified
public accountancy in
this state shall be issued by the board to persons who have met the
requirements
under K.S.A.
1-302b, and amendments thereto.
(b) Each holder of a Kansas certificate, which
is numbered with an odd number, who is qualified under K.S.A. 1-302b, and
amendments thereto, shall have a permit to practice issued
or renewed
on a biennial basis which shall expire on
the next July 1 which occurs after the date the permit was issued or renewed
and which occurs in an odd-numbered year.
(c) Each holder
of a Kansas certificate, which
is numbered with an even number, who is qualified under K.S.A. 1-302b, and
amendments thereto, shall have a permit to practice issued
or renewed
on a biennial basis which shall expire on
the next July 1 which occurs after the date the permit was issued or renewed
and which occurs in an even-numbered year.
(d) A person may
renew a permit within 12 months of its expiration date if such person submits a
complete and sufficient renewal application together with the fee prescribed by
K.S.A. 1-301, and amendments thereto.
(e) As a condition for renewal of a permit to practice, the board
may require all permit holders to furnish with
such applicant's renewal
application,
evidence of participation in
continuing education in accounting, auditing, or related areas of at least
80 hours during the two-year period for
renewal unless the board waives all or a portion of the continuing education
requirements.
(f) The board may exempt from the continuing education requirements an
individual who holds a permit from another state if:
(1) The permit holder has a principal place of business located outside the
state of Kansas;
(2) the permit holder verifies to the board's satisfaction that such person
has met the continuing education requirements of the state in which the
principal place of business is located; and
(3) the board considers the continuing education requirements of the state
in which the principal place of business is located to be substantially
equivalent to
those of Kansas.
(g) A person who fails to renew
a permit within 12 months after its expiration may apply for reinstatement by
making application on a form provided by the board, submitting a reinstatement
fee as prescribed by K.S.A. 1-301 and amendments thereto, and submitting proof
that such person has obtained 40 hours of qualifying continuing education
within the preceding 12 months prior to applying for reinstatement.
History: L. 1951, ch. 1, § 14;
L. 1973, ch. 1, § 2;
L. 1981, ch. 2, § 11;
L. 1993, ch. 103, § 1;
L. 1997, ch. 100, § 5;
L. 1998, ch. 77, § 1;
L. 2000, ch. 81, § 12;
L. 2001, ch. 120, § 2;
L. 2007, ch. 97, § 4;
L. 2009, ch. 38, § 7; Apr. 2.