Article 3.--LICENSURE, EXAMINATION AND REGISTRATION
1-311.Grounds for denial, revocation or suspension
of permit, certificate, notification, registration or practice privilege;
additional administrative
sanctions or remedies; proceedings.
(a) The board may deny an application for a Kansas certificate,
revoke or suspend any certificate issued under the laws of this state, may
revoke, suspend
or refuse to renew any permit issued under K.S.A. 1-310 and amendments
thereto, or may revoke or suspend a practice privilege under K.S.A. 1-322,
and amendments thereto, and any notification issued pursuant to K.S.A.
1-322, and amendments thereto, may censure
the holder of any such permit, certificate, notification or
practice privilege, limit the scope of practice of any permit
holder, and may impose an administrative fine not exceeding
$5,000, for any
one of the
following causes:
(1) Fraud, dishonesty or deceit in obtaining a certificate, permit,
firm registration,
notification or practice privilege;
(2) cancellation, revocation, suspension or refusal to renew a person's
authority to
practice for disciplinary reasons in any other jurisdiction for any cause;
(3) failure, on the part of a holder of a permit to practice, notification or
practice privilege to maintain
compliance with the requirements for issuance or renewal of such permit,
notification or practice privilege;
(4) revocation or suspension of the right to practice by the
PCAOB or any state or federal agency;
(5) dishonesty, fraud or gross negligence in the practice of certified
public
accountancy;
(6) failure to comply with applicable federal or state requirements
regarding the timely filing of the person's personal tax returns, the tax
returns of the person's firm or the timely remittance of payroll and other
taxes collected on behalf of others;
(7) violation of any provision of this act or rule and
regulation of the
board
except for a
violation of a rule of professional conduct;
(8) willful violation of a rule of professional conduct;
(9) violation of any order of the board;
(10) conviction of any felony, or of any crime an
element of which is dishonesty, deceit or fraud,
under the laws of the United States, of Kansas or of any other state, if the
acts
involved would have constituted a crime under the laws of Kansas;
(11) performance of any fraudulent act while holding a
Kansas certificate;
(12) making any false or misleading statement or
verification, in support of
an application
for a certificate, permit, notification or firm registration filed by
another;
(13) failure to establish timely compliance with peer
review pursuant to
K.S.A. 1-501, and amendments thereto; and
(14) any conduct reflecting adversely on a
person's fitness to
practice certified
public accountancy.
(b) In lieu of or in addition to any remedy specifically provided in
subsection (a), the board may require of a permit holder
satisfactory completion of such
continuing education programs as the board may specify.
(c) All administrative proceedings pursuant to
this section shall be conducted in accordance with the provisions of the
Kansas administrative procedure act and the act for judicial review and
civil enforcement of agency actions.
History: L. 1951, ch. 1, § 15;
L. 1970, ch. 1, § 5;
L. 1981, ch. 2, § 12;
L. 1984, ch. 313, § 42;
L. 1989, ch. 1, § 3;
L. 1993, ch. 103, § 2;
L. 1995, ch. 152, § 5;
L. 2000, ch. 81, § 13;
L. 2001, ch. 120, § 3;
L. 2007, ch. 97, § 5;
L. 2009, ch. 38, § 8; Apr. 2.
Article 3.--LICENSURE, EXAMINATION AND REGISTRATION
1-311.Grounds for denial, revocation or suspension
of permit, certificate, notification, registration or practice privilege;
additional administrative
sanctions or remedies; proceedings.
(a) The board may deny an application for a Kansas certificate,
revoke or suspend any certificate issued under the laws of this state, may
revoke, suspend
or refuse to renew any permit issued under K.S.A. 1-310 and amendments
thereto, or may revoke or suspend a practice privilege under K.S.A. 1-322,
and amendments thereto, and any notification issued pursuant to K.S.A.
1-322, and amendments thereto, may censure
the holder of any such permit, certificate, notification or
practice privilege, limit the scope of practice of any permit
holder, and may impose an administrative fine not exceeding
$5,000, for any
one of the
following causes:
(1) Fraud, dishonesty or deceit in obtaining a certificate, permit,
firm registration,
notification or practice privilege;
(2) cancellation, revocation, suspension or refusal to renew a person's
authority to
practice for disciplinary reasons in any other jurisdiction for any cause;
(3) failure, on the part of a holder of a permit to practice, notification or
practice privilege to maintain
compliance with the requirements for issuance or renewal of such permit,
notification or practice privilege;
(4) revocation or suspension of the right to practice by the
PCAOB or any state or federal agency;
(5) dishonesty, fraud or gross negligence in the practice of certified
public
accountancy;
(6) failure to comply with applicable federal or state requirements
regarding the timely filing of the person's personal tax returns, the tax
returns of the person's firm or the timely remittance of payroll and other
taxes collected on behalf of others;
(7) violation of any provision of this act or rule and
regulation of the
board
except for a
violation of a rule of professional conduct;
(8) willful violation of a rule of professional conduct;
(9) violation of any order of the board;
(10) conviction of any felony, or of any crime an
element of which is dishonesty, deceit or fraud,
under the laws of the United States, of Kansas or of any other state, if the
acts
involved would have constituted a crime under the laws of Kansas;
(11) performance of any fraudulent act while holding a
Kansas certificate;
(12) making any false or misleading statement or
verification, in support of
an application
for a certificate, permit, notification or firm registration filed by
another;
(13) failure to establish timely compliance with peer
review pursuant to
K.S.A. 1-501, and amendments thereto; and
(14) any conduct reflecting adversely on a
person's fitness to
practice certified
public accountancy.
(b) In lieu of or in addition to any remedy specifically provided in
subsection (a), the board may require of a permit holder
satisfactory completion of such
continuing education programs as the board may specify.
(c) All administrative proceedings pursuant to
this section shall be conducted in accordance with the provisions of the
Kansas administrative procedure act and the act for judicial review and
civil enforcement of agency actions.
History: L. 1951, ch. 1, § 15;
L. 1970, ch. 1, § 5;
L. 1981, ch. 2, § 12;
L. 1984, ch. 313, § 42;
L. 1989, ch. 1, § 3;
L. 1993, ch. 103, § 2;
L. 1995, ch. 152, § 5;
L. 2000, ch. 81, § 13;
L. 2001, ch. 120, § 3;
L. 2007, ch. 97, § 5;
L. 2009, ch. 38, § 8; Apr. 2.
Article 3.--LICENSURE, EXAMINATION AND REGISTRATION
1-311.Grounds for denial, revocation or suspension
of permit, certificate, notification, registration or practice privilege;
additional administrative
sanctions or remedies; proceedings.
(a) The board may deny an application for a Kansas certificate,
revoke or suspend any certificate issued under the laws of this state, may
revoke, suspend
or refuse to renew any permit issued under K.S.A. 1-310 and amendments
thereto, or may revoke or suspend a practice privilege under K.S.A. 1-322,
and amendments thereto, and any notification issued pursuant to K.S.A.
1-322, and amendments thereto, may censure
the holder of any such permit, certificate, notification or
practice privilege, limit the scope of practice of any permit
holder, and may impose an administrative fine not exceeding
$5,000, for any
one of the
following causes:
(1) Fraud, dishonesty or deceit in obtaining a certificate, permit,
firm registration,
notification or practice privilege;
(2) cancellation, revocation, suspension or refusal to renew a person's
authority to
practice for disciplinary reasons in any other jurisdiction for any cause;
(3) failure, on the part of a holder of a permit to practice, notification or
practice privilege to maintain
compliance with the requirements for issuance or renewal of such permit,
notification or practice privilege;
(4) revocation or suspension of the right to practice by the
PCAOB or any state or federal agency;
(5) dishonesty, fraud or gross negligence in the practice of certified
public
accountancy;
(6) failure to comply with applicable federal or state requirements
regarding the timely filing of the person's personal tax returns, the tax
returns of the person's firm or the timely remittance of payroll and other
taxes collected on behalf of others;
(7) violation of any provision of this act or rule and
regulation of the
board
except for a
violation of a rule of professional conduct;
(8) willful violation of a rule of professional conduct;
(9) violation of any order of the board;
(10) conviction of any felony, or of any crime an
element of which is dishonesty, deceit or fraud,
under the laws of the United States, of Kansas or of any other state, if the
acts
involved would have constituted a crime under the laws of Kansas;
(11) performance of any fraudulent act while holding a
Kansas certificate;
(12) making any false or misleading statement or
verification, in support of
an application
for a certificate, permit, notification or firm registration filed by
another;
(13) failure to establish timely compliance with peer
review pursuant to
K.S.A. 1-501, and amendments thereto; and
(14) any conduct reflecting adversely on a
person's fitness to
practice certified
public accountancy.
(b) In lieu of or in addition to any remedy specifically provided in
subsection (a), the board may require of a permit holder
satisfactory completion of such
continuing education programs as the board may specify.
(c) All administrative proceedings pursuant to
this section shall be conducted in accordance with the provisions of the
Kansas administrative procedure act and the act for judicial review and
civil enforcement of agency actions.
History: L. 1951, ch. 1, § 15;
L. 1970, ch. 1, § 5;
L. 1981, ch. 2, § 12;
L. 1984, ch. 313, § 42;
L. 1989, ch. 1, § 3;
L. 1993, ch. 103, § 2;
L. 1995, ch. 152, § 5;
L. 2000, ch. 81, § 13;
L. 2001, ch. 120, § 3;
L. 2007, ch. 97, § 5;
L. 2009, ch. 38, § 8; Apr. 2.