Article 3.--LICENSURE, EXAMINATION AND REGISTRATION
1-322.Practice privilege; requirements; conditions;
disciplinary
actions.
(a) (1) An individual whose principal place of business is
not in this state having an active license to practice certified public
accountancy from any state which the board or its
designee has verified to be in
substantial equivalence with the CPA licensure requirements of the uniform
accountancy act shall
be presumed to have qualifications substantially equivalent
to this state's requirements and may be granted all the privileges of permit
holders of this state without the need to obtain a permit issued under K.S.A.
1-310 and amendments thereto; or
(2) an individual whose principal place of business is not in this state
having
an active license to practice certified public accountancy from any state which
the board or its designee
has not verified to be in substantial equivalency
with the CPA licensure requirements of the uniform accountancy act
shall be presumed to have qualifications substantially equivalent to
this state's requirements and may be granted all the privileges of permit
holders of this
state without the need to obtain a permit to practice issued under K.S.A.
1-310, and
amendments thereto,
if such individuals certified public accountancy qualifications are
substantially equivalent to the following requirements:
(A) Have at least 150 semester hours of college education, including a
baccalaureate or higher academic degree, with a concentration in accounting as
defined by the home licensing jurisdiction, from a college or university;
(B) obtains credit for passing each of the four test sections of the uniform
certified public accountant examination; and
(C) possess at least one year of experience including service or advice
involving the use of accounting, attest, compilation, management advisory,
financial advisory, tax or consulting skills, all of which were verified by a
certified public accountant holding an active license to practice.
Any individual who has passed the uniform certified public accountant
examination and holds a valid license to practice certified public accountancy
issued by another state prior to January 1, 2012, may be exempt from the
education requirement in subparagraph (A) of paragraph (2) of subsection (a)
for the purposes of this section.
(b) Individuals seeking to practice certified public accountancy in Kansas
pursuant to subsection (a) shall notify the board prior to commencing practice
in this state. Such individuals shall have a reasonable amount of time from the
date of such notification to the board to complete an application of
notification provided by the board and shall renew such notification on a
biennial basis. The board may enact rules and regulations governing
notification and renewal.
Notwithstanding any other provision of law, an individual who offers or
renders professional services on or after November 1, 2009, whether in person,
by mail, telephone or electronic means, and possesses the qualifications set
forth in paragraph (1) or (2) of subsection (a)
shall be granted practice privileges in this state and no
notice, fee or other submission shall be provided by any such individual.
Permits issued pursuant to this section prior to
November 1, 2009, shall continue in effect until the expiration date of the
permit.
(c) The board may charge a fee for such notification and a renewal of such
notification pursuant to K.S.A. 1-301 and amendments thereto.
(d) Any licensee of another state exercising the privilege afforded under
subsection (b) and the firm which employs that licensee hereby
simultaneously consent, as a condition of the grant of this privilege:
(1) To the personal and subject matter jurisdiction of this
board;
(2) to the appointment of the state regulatory body which issued their
licenses as the
agent upon whom process may be served in any action or proceeding by the Kansas
board against the licensee;
(3) to cease offering or rendering professional
services in this
state individually and on behalf of the firm in the event that the license
from the state of the individual's principal place of business is no longer
valid; and
(4) to comply with this act and the board's rules and
regulations.
(e) An individual who has been granted practice privileges under this
section who, for any client having its home office in this state, performs any
of the following services: (1) Any audit or other engagement to be performed in
accordance with the statements on auditing standards (SAS); (2) any audit to be
performed in accordance with the Kansas municipal audit guide; (3) any review
of a financial statement to be performed in accordance with the statements on
standards for accounting and review services (SSARS); (4) any engagement,
except a compilation, to be performed in accordance with the statements on
standards for attestation engagements (SSAE); and (5) any engagement to be
performed in accordance with the standards of the PCAOB; may only do so through
a firm which has registered pursuant to K.S.A.
1-308, and amendments thereto.
(f) Any individual prohibited from practicing certified public accountancy in
this state, as a result of having a permit,
certificate or practice privilege revoked or suspended by the board, shall
not be granted practice privileges under this section without first obtaining
the approval of the board.
(g) A holder of a permit to practice issued by this state offering or
rendering services or using a CPA title in another state may be subject to
disciplinary action in this state for an act committed in another state for
which the permit holder would be subject to discipline for an act committed in
the other state. The board shall investigate any complaint
made by the board of accountancy of another state.
History: L. 2000, ch. 81, § 2;
L. 2009, ch. 38, § 13; Apr. 2.
Article 3.--LICENSURE, EXAMINATION AND REGISTRATION
1-322.Practice privilege; requirements; conditions;
disciplinary
actions.
(a) (1) An individual whose principal place of business is
not in this state having an active license to practice certified public
accountancy from any state which the board or its
designee has verified to be in
substantial equivalence with the CPA licensure requirements of the uniform
accountancy act shall
be presumed to have qualifications substantially equivalent
to this state's requirements and may be granted all the privileges of permit
holders of this state without the need to obtain a permit issued under K.S.A.
1-310 and amendments thereto; or
(2) an individual whose principal place of business is not in this state
having
an active license to practice certified public accountancy from any state which
the board or its designee
has not verified to be in substantial equivalency
with the CPA licensure requirements of the uniform accountancy act
shall be presumed to have qualifications substantially equivalent to
this state's requirements and may be granted all the privileges of permit
holders of this
state without the need to obtain a permit to practice issued under K.S.A.
1-310, and
amendments thereto,
if such individuals certified public accountancy qualifications are
substantially equivalent to the following requirements:
(A) Have at least 150 semester hours of college education, including a
baccalaureate or higher academic degree, with a concentration in accounting as
defined by the home licensing jurisdiction, from a college or university;
(B) obtains credit for passing each of the four test sections of the uniform
certified public accountant examination; and
(C) possess at least one year of experience including service or advice
involving the use of accounting, attest, compilation, management advisory,
financial advisory, tax or consulting skills, all of which were verified by a
certified public accountant holding an active license to practice.
Any individual who has passed the uniform certified public accountant
examination and holds a valid license to practice certified public accountancy
issued by another state prior to January 1, 2012, may be exempt from the
education requirement in subparagraph (A) of paragraph (2) of subsection (a)
for the purposes of this section.
(b) Individuals seeking to practice certified public accountancy in Kansas
pursuant to subsection (a) shall notify the board prior to commencing practice
in this state. Such individuals shall have a reasonable amount of time from the
date of such notification to the board to complete an application of
notification provided by the board and shall renew such notification on a
biennial basis. The board may enact rules and regulations governing
notification and renewal.
Notwithstanding any other provision of law, an individual who offers or
renders professional services on or after November 1, 2009, whether in person,
by mail, telephone or electronic means, and possesses the qualifications set
forth in paragraph (1) or (2) of subsection (a)
shall be granted practice privileges in this state and no
notice, fee or other submission shall be provided by any such individual.
Permits issued pursuant to this section prior to
November 1, 2009, shall continue in effect until the expiration date of the
permit.
(c) The board may charge a fee for such notification and a renewal of such
notification pursuant to K.S.A. 1-301 and amendments thereto.
(d) Any licensee of another state exercising the privilege afforded under
subsection (b) and the firm which employs that licensee hereby
simultaneously consent, as a condition of the grant of this privilege:
(1) To the personal and subject matter jurisdiction of this
board;
(2) to the appointment of the state regulatory body which issued their
licenses as the
agent upon whom process may be served in any action or proceeding by the Kansas
board against the licensee;
(3) to cease offering or rendering professional
services in this
state individually and on behalf of the firm in the event that the license
from the state of the individual's principal place of business is no longer
valid; and
(4) to comply with this act and the board's rules and
regulations.
(e) An individual who has been granted practice privileges under this
section who, for any client having its home office in this state, performs any
of the following services: (1) Any audit or other engagement to be performed in
accordance with the statements on auditing standards (SAS); (2) any audit to be
performed in accordance with the Kansas municipal audit guide; (3) any review
of a financial statement to be performed in accordance with the statements on
standards for accounting and review services (SSARS); (4) any engagement,
except a compilation, to be performed in accordance with the statements on
standards for attestation engagements (SSAE); and (5) any engagement to be
performed in accordance with the standards of the PCAOB; may only do so through
a firm which has registered pursuant to K.S.A.
1-308, and amendments thereto.
(f) Any individual prohibited from practicing certified public accountancy in
this state, as a result of having a permit,
certificate or practice privilege revoked or suspended by the board, shall
not be granted practice privileges under this section without first obtaining
the approval of the board.
(g) A holder of a permit to practice issued by this state offering or
rendering services or using a CPA title in another state may be subject to
disciplinary action in this state for an act committed in another state for
which the permit holder would be subject to discipline for an act committed in
the other state. The board shall investigate any complaint
made by the board of accountancy of another state.
History: L. 2000, ch. 81, § 2;
L. 2009, ch. 38, § 13; Apr. 2.
Article 3.--LICENSURE, EXAMINATION AND REGISTRATION
1-322.Practice privilege; requirements; conditions;
disciplinary
actions.
(a) (1) An individual whose principal place of business is
not in this state having an active license to practice certified public
accountancy from any state which the board or its
designee has verified to be in
substantial equivalence with the CPA licensure requirements of the uniform
accountancy act shall
be presumed to have qualifications substantially equivalent
to this state's requirements and may be granted all the privileges of permit
holders of this state without the need to obtain a permit issued under K.S.A.
1-310 and amendments thereto; or
(2) an individual whose principal place of business is not in this state
having
an active license to practice certified public accountancy from any state which
the board or its designee
has not verified to be in substantial equivalency
with the CPA licensure requirements of the uniform accountancy act
shall be presumed to have qualifications substantially equivalent to
this state's requirements and may be granted all the privileges of permit
holders of this
state without the need to obtain a permit to practice issued under K.S.A.
1-310, and
amendments thereto,
if such individuals certified public accountancy qualifications are
substantially equivalent to the following requirements:
(A) Have at least 150 semester hours of college education, including a
baccalaureate or higher academic degree, with a concentration in accounting as
defined by the home licensing jurisdiction, from a college or university;
(B) obtains credit for passing each of the four test sections of the uniform
certified public accountant examination; and
(C) possess at least one year of experience including service or advice
involving the use of accounting, attest, compilation, management advisory,
financial advisory, tax or consulting skills, all of which were verified by a
certified public accountant holding an active license to practice.
Any individual who has passed the uniform certified public accountant
examination and holds a valid license to practice certified public accountancy
issued by another state prior to January 1, 2012, may be exempt from the
education requirement in subparagraph (A) of paragraph (2) of subsection (a)
for the purposes of this section.
(b) Individuals seeking to practice certified public accountancy in Kansas
pursuant to subsection (a) shall notify the board prior to commencing practice
in this state. Such individuals shall have a reasonable amount of time from the
date of such notification to the board to complete an application of
notification provided by the board and shall renew such notification on a
biennial basis. The board may enact rules and regulations governing
notification and renewal.
Notwithstanding any other provision of law, an individual who offers or
renders professional services on or after November 1, 2009, whether in person,
by mail, telephone or electronic means, and possesses the qualifications set
forth in paragraph (1) or (2) of subsection (a)
shall be granted practice privileges in this state and no
notice, fee or other submission shall be provided by any such individual.
Permits issued pursuant to this section prior to
November 1, 2009, shall continue in effect until the expiration date of the
permit.
(c) The board may charge a fee for such notification and a renewal of such
notification pursuant to K.S.A. 1-301 and amendments thereto.
(d) Any licensee of another state exercising the privilege afforded under
subsection (b) and the firm which employs that licensee hereby
simultaneously consent, as a condition of the grant of this privilege:
(1) To the personal and subject matter jurisdiction of this
board;
(2) to the appointment of the state regulatory body which issued their
licenses as the
agent upon whom process may be served in any action or proceeding by the Kansas
board against the licensee;
(3) to cease offering or rendering professional
services in this
state individually and on behalf of the firm in the event that the license
from the state of the individual's principal place of business is no longer
valid; and
(4) to comply with this act and the board's rules and
regulations.
(e) An individual who has been granted practice privileges under this
section who, for any client having its home office in this state, performs any
of the following services: (1) Any audit or other engagement to be performed in
accordance with the statements on auditing standards (SAS); (2) any audit to be
performed in accordance with the Kansas municipal audit guide; (3) any review
of a financial statement to be performed in accordance with the statements on
standards for accounting and review services (SSARS); (4) any engagement,
except a compilation, to be performed in accordance with the statements on
standards for attestation engagements (SSAE); and (5) any engagement to be
performed in accordance with the standards of the PCAOB; may only do so through
a firm which has registered pursuant to K.S.A.
1-308, and amendments thereto.
(f) Any individual prohibited from practicing certified public accountancy in
this state, as a result of having a permit,
certificate or practice privilege revoked or suspended by the board, shall
not be granted practice privileges under this section without first obtaining
the approval of the board.
(g) A holder of a permit to practice issued by this state offering or
rendering services or using a CPA title in another state may be subject to
disciplinary action in this state for an act committed in another state for
which the permit holder would be subject to discipline for an act committed in
the other state. The board shall investigate any complaint
made by the board of accountancy of another state.
History: L. 2000, ch. 81, § 2;
L. 2009, ch. 38, § 13; Apr. 2.