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10  AN ACT concerning certified public accountants; licensure; fees; quali-
11    fications; penalties; amending K.S.A. 1-202, 1-302 and 1-304 and
12    K.S.A. 1996 Supp. 1-301 and 1-310 and repealing the existing sections.
13
14  Be it enacted by the Legislature of the State of Kansas:
15    Section 1.  K.S.A. 1-202 is hereby amended to read as follows: 1-202.
16    (a) Each year the board shall meet and organize by electing a chairperson
17  and a vice-chairperson from its membership. The board shall appoint a
18  secretary, who need not be a member of the board. The board may adopt
19  such rules and regulations as it may deem necessary for the proper ad-
20  ministration of its duties and the carrying out of the purposes of this act.
21  The board shall meet at the call of the chairperson but not less than twice
22  each year and shall have a seal. The chairperson and the secretary of the
23  board shall have the power to administer oaths.
24    (b)  The board shall keep records of all proceedings and actions by
25  and before it. In any proceedings in court, civil or criminal, arising out of
26  or founded upon any provisions of this act, copies of such records which
27  are certified as correct by the secretary of the board under the seal of the
28  board shall be admissible in evidence and shall be prima facie evidence
29  of the correctness of the contents thereof.
30    (c)  The board, from time to time, shall: (1) Adopt, amend, and revoke
31  rules of professional conduct;
32    (2)  give examinations, provide for certification and registration and
33  issue permits to practice in accordance with the provisions of this act;
34    (3)  keep accounts of its receipts and disbursements;
35    (4)  keep a register of Kansas certificates issued by the board;
36    (5)  revoke, suspend and reinstate certificates, registrations and per-
37  mits;
38    (6)  initiate proceedings and hold hearings and do all things necessary
39  to carry out the intent of this act.
40    (d)  A majority of the board shall constitute a quorum for the trans-
41  action of any business at any meeting of the board.
42    Sec. 2.  K.S.A. 1996 Supp. 1-301 is hereby amended to read as fol-
43  lows: 1-301. (a) The board shall charge and collect a fee from each ap-
HB 2298--Am.
                                     

 1  plicant for a Kansas certificate and shall charge and collect a fee for a
 2  permit to practice as a certified public accountant in this state. The board
 3  may require that fees paid under the state board of accountancy act be
 4  paid directly to the examination service by the person taking the exami-
 5  nation. Each such fee payable to the board or the examination service
 6  shall accompany the appropriate application provided by the board. No
 7  portion of either any fee shall be returned to the applicant unless the
 8  application is rejected board determines there is just cause for a refund.
 9    (b)  The board shall adopt rules and regulations fixing the fees pro-
10  vided to be charged and collected under this section, which shall be as
11  follows:
12    (1)  For issuance of a Kansas certificate, including first initial admis-
13  sion to any required examination, an amount not to exceed $200. If an
14  applicant fails to pass the required examination, a complete reexamination
15  may be taken upon payment of an additional fee of not to exceed $175
16  for each such complete reexamination. If an applicant fails to pass part
17  of the required examination, a partial reexamination may be taken upon
18  payment of an additional fee of not to exceed $150 for each such partial
19  reexamination;
20    (2)  for issuance of a certificate (initial, reciprocal or duplicate) an
21  amount not to exceed $50;
22    (3) For issuance of a reciprocal certificate an amount not to ex-
23  ceed $250;
24    (2) (3) (4)  for issuance or renewal of a permit to practice for the
25  holder of a Kansas certificate, an amount not to exceed $150, subject to
26  paragraphs (3) (4) (5) and (4) (6) (7);
27    (3) (4) (5)  for issuance or renewal of a permit to practice for the
28  holder of a Kansas certificate whose permit is issued or renewed for a
29  period of 12 months or less, an amount equal to 1/2 the amount of the fee
30  fixed under paragraph (2) (4), subject to paragraph (4) (6) (7);
31    (5) (6)  for issuance of a duplicate permit to practice for the holder of
32  a Kansas certificate, an amount not to exceed $25;
33    (4) (6) (7)  for issuance or renewal of a permit to practice in the case
34  of the holder of a Kansas certificate who had in some prior year held a
35  permit to practice but who did not hold such a permit for the year im-
36  mediately preceding the period for which a permit to practice is re-
37  quested, or who, if holding a permit to practice for such period imme-
38  diately preceding applies for renewal subsequent to the expiration date
39  of such permit, an amount equal to 1 1/2 times the amount of the fee then
40  fixed under paragraph (2) (3) or paragraph (3) (4), whichever is applicable;
41    (5) (7) (8)  to proctor the uniform C.P.A. certified public accountant
42  examination to a candidate of another state who is temporarily in this
43  state at the time of the examination an amount not to exceed $200 per
HB 2298--Am.
                                     

 1  examination.
 2    (c)  On or before May 30 each year, the board shall determine the
 3  amount of funds that will be required during the ensuing year to carry
 4  out and enforce the provisions of law administered by the board and may
 5  adopt rules and regulations to change any fees fixed under this section as
 6  may be necessary, subject to the limitations prescribed by this section.
 7  Upon changing any renewal fees as provided by this section, the board
 8  shall immediately notify all holders of permits to practice of the amount
 9  of such fees. The fees fixed by the board and in effect under this section
10  immediately prior to the effective date of this act shall continue in effect
11  until such fees are fixed by the board by rules and regulations as provided
12  by this section.
13    Sec. 3.  K.S.A. 1-302 is hereby amended to read as follows: 1-302.
14  The certificate of having passed the certified public accountant exami-
15  nation administered by the board shall be known as the Kansas certificate
16  and shall be granted by the board to any person (a) who is a resident of
17  this state or has a place of business or is employed therein, (b) who meets
18  the applicable requirements prescribed by K.S.A. 1-302a, and amend-
19  ments thereto, and (c) who has passed a written examination in accounting
20  and auditing and in such other related subjects as the board may deter-
21  mine to be appropriate.
22    Sec. 4.  K.S.A. 1-304 is hereby amended to read as follows: 1-304.
23  Examinations provided for by this act shall be held by the board. Each
24  such examination provided for by this act shall take place as often as may
25  be necessary in the opinion of the board, but not less frequently than
26  once each year. A candidate who fails shall have the right to any number
27  of re-examinations. A candidate who passes a satisfactory examination
28  under this act or the act of which this section is amendatory or who has
29  passed a satisfactory examination under the provisions of chapter 1 of the
30  Kansas Statutes Annotated, in at least two subjects shall have the right to
31  be re-examined in the remaining subjects only if a minimum grade of
32  50% was received in each of the failed subjects, at subsequent examina-
33  tions held by the board, and if the candidate passes in the remaining
34  subjects within a period of time specified in the rules and regulations of
35  the board, such candidate shall be considered to have passed the exami-
36  nation.
37    Sec. 5.  K.S.A. 1996 Supp. 1-310 is hereby amended to read as fol-
38  lows: 1-310. (a) Permits to engage in practice as a certified public ac-
39  countant in this state shall be issued by the board to persons who are
40  holders of Kansas certificates issued under the laws of this state and who
41  have met the requirements under K.S.A. 1-302b, and amendments
42  thereto. All permits to practice issued by the board for the period ending
43  on June 30, 1981, shall be valid until July 1, 1981.
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 1    (b)  Commencing on July 1, 1981, each holder of a Kansas certificate,
 2  which is numbered with an odd number, who is qualified under K.S.A.
 3  1-302b, and amendments thereto, shall have their permit to practice is-
 4  sued or renewed for a period which shall expire on July 1, 1983. Com-
 5  mencing on July 1, 1983, in order to issue or renew permits to practice
 6  for such holders on a biennial basis, each such permit shall be issued or
 7  renewed for a period ending on the next July 1 which occurs after the
 8  date the permit was issued or renewed and which occurs in an odd-
 9  numbered year.
10    (c)  Commencing on July 1, 1981, each holder of a Kansas certificate,
11  which is numbered with an even number, who is qualified under K.S.A.
12  1-302b, and amendments thereto, shall have their permit to practice is-
13  sued or renewed for a period which shall expire on July 1, 1982. Com-
14  mencing on July 1, 1982, in order to issue or renew permits to practice
15  for such holders on a biennial basis, each such permit shall be issued or
16  renewed for a period ending on the next July 1 which occurs after the
17  date the permit was issued or renewed and which occurs in an even-
18  numbered year.
19    (d)  Failure to renew a permit before expiration thereof shall not de-
20  prive any Kansas certificate holder of the right to renew but in such cases
21  the holder shall pay the renewal fee prescribed by paragraph (4) (6) of
22  subsection (b) of K.S.A. 1-301, and amendments thereto.
23    (e)  As a condition for renewal of a permit to practice, the board may
24  require permit holders to furnish with their renewal application, evidence
25  of participation in a quality review or peer review program prescribed by
26  K.S.A. 1-501, and amendments thereto, and participation in continuing
27  education in accounting, auditing, or related areas of not to exceed a total
28  of 40 hours during each year within the biennial period for renewal. The
29  board may adopt rules and regulations regarding such quality review or
30  peer review and continuing education.
31    (f)  Persons who are holders of permits to practice issued by the board
32  under subsection (b) of K.S.A. 1-302b, prior to its amendment by this act,
33  shall be considered to have satisfied the experience requirement imposed
34  by such subsection and shall have the right to have such permits renewed
35  without meeting the experience requirement.
36    Sec. 6.  K.S.A. 1-202, 1-302 and 1-304 and K.S.A. 1996 Supp. 1-301
37  and 1-310 are hereby repealed.
38    Sec. 7.  This act shall take effect and be in force from and after its
39  publication in the statute book.