348             1997 Session Laws of Kansas             Ch. 100

An Act concerning certified public accountants; licensure; fees; qualifications; penalties;
amending K.S.A. 1-202, 1-302 and 1-304 and K.S.A. 1996 Supp. 1-301 and 1-310 and
repealing the existing sections.

Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 1-202 is hereby amended to read as follows: 1-202.
(a) Each year the board shall meet and organize by electing a chairperson
and a vice-chairperson from its membership. The board shall appoint a
secretary, who need not be a member of the board. The board may adopt
such rules and regulations as it may deem necessary for the proper ad-
ministration of its duties and the carrying out of the purposes of this act.
The board shall meet at the call of the chairperson but not less than twice
each year and shall have a seal. The chairperson and the secretary of the
board shall have the power to administer oaths.

(b) The board shall keep records of all proceedings and actions by
and before it. In any proceedings in court, civil or criminal, arising out of
or founded upon any provisions of this act, copies of such records which
are certified as correct by the secretary of the board under the seal of the
board shall be admissible in evidence and shall be prima facie evidence
of the correctness of the contents thereof.

(c) The board, from time to time, shall: (1) Adopt, amend, and revoke
rules of professional conduct;

(2) give examinations, provide for certification and registration and
issue permits to practice in accordance with the provisions of this act;

(3) keep accounts of its receipts and disbursements;

(4) keep a register of Kansas certificates issued by the board;

(5) revoke, suspend and reinstate certificates, registrations and per-
mits;

(6) initiate proceedings and hold hearings and do all things necessary
to carry out the intent of this act.

(d) A majority of the board shall constitute a quorum for the trans-
action of any business at any meeting of the board.

Sec. 2. K.S.A. 1996 Supp. 1-301 is hereby amended to read as fol-
lows: 1-301. (a) The board shall charge and collect a fee from each ap-
plicant for a Kansas certificate and shall charge and collect a fee for a
permit to practice as a certified public accountant in this state. The board
may require that fees paid under the state board of accountancy act be
paid directly to the examination service by the person taking the exami-
nation. Each such fee payable to the board or the examination service
shall accompany the appropriate application provided by the board. No
portion of either any fee shall be returned to the applicant unless the
application is rejected board determines there is just cause for a refund.

(b) The board shall adopt rules and regulations fixing the fees pro-

Ch. 100             1997 Session Laws of Kansas             349

vided to be charged and collected under this section, which shall be as
follows:

(1) For issuance of a Kansas certificate, including first initial admis-
sion to any required examination, an amount not to exceed $200. If an
applicant fails to pass the required examination, a complete reexamination
may be taken upon payment of an additional fee of not to exceed $175
for each such complete reexamination. If an applicant fails to pass part
of the required examination, a partial reexamination may be taken upon
payment of an additional fee of not to exceed $150 for each such partial
reexamination;

(2) for issuance of a certificate (initial or duplicate) an amount not to
exceed $50;

(3) for issuance of a reciprocal certificate an amount not to exceed
$250;

(2) (4) for issuance or renewal of a permit to practice for the holder
of a Kansas certificate, an amount not to exceed $150, subject to para-
graphs (3) (5) and (4) (7);

(3) (5) for issuance or renewal of a permit to practice for the holder
of a Kansas certificate whose permit is issued or renewed for a period of
12 months or less, an amount equal to 1/2 the amount of the fee fixed
under paragraph (2) (4), subject to paragraph (4) (7);

(6) for issuance of a duplicate permit to practice for the holder of a
Kansas certificate, an amount not to exceed $25;

(4) (7) for issuance or renewal of a permit to practice in the case of
the holder of a Kansas certificate who had in some prior year held a permit
to practice but who did not hold such a permit for the year immediately
preceding the period for which a permit to practice is requested, or who,
if holding a permit to practice for such period immediately preceding
applies for renewal subsequent to the expiration date of such permit, an
amount equal to 11/2 times the amount of the fee then fixed under par-
agraph (2) (3) or paragraph (3) (4), whichever is applicable;

(5) (8) to proctor the uniform C.P.A. certified public accountant ex-
amination to a candidate of another state who is temporarily in this state
at the time of the examination an amount not to exceed $200 per exam-
ination.

(c) On or before May 30 each year, the board shall determine the
amount of funds that will be required during the ensuing year to carry
out and enforce the provisions of law administered by the board and may
adopt rules and regulations to change any fees fixed under this section as
may be necessary, subject to the limitations prescribed by this section.
Upon changing any renewal fees as provided by this section, the board
shall immediately notify all holders of permits to practice of the amount
of such fees. The fees fixed by the board and in effect under this section
immediately prior to the effective date of this act shall continue in effect

350             1997 Session Laws of Kansas             Ch. 100

until such fees are fixed by the board by rules and regulations as provided
by this section.

Sec. 3. K.S.A. 1-302 is hereby amended to read as follows: 1-302.
The certificate of having passed the certified public accountant exami-
nation administered by the board shall be known as the Kansas certificate
and shall be granted by the board to any person (a) who is a resident of
this state or has a place of business or is employed therein, (b) who meets
the applicable requirements prescribed by K.S.A. 1-302a, and amend-
ments thereto, and (c) who has passed a written examination in accounting
and auditing and in such other related subjects as the board may deter-
mine to be appropriate.

Sec. 4. K.S.A. 1-304 is hereby amended to read as follows: 1-304.
Examinations provided for by this act shall be held by the board. Each
such examination provided for by this act shall take place as often as may
be necessary in the opinion of the board, but not less frequently than
once each year. A candidate who fails shall have the right to any number
of re-examinations. A candidate who passes a satisfactory examination
under this act or the act of which this section is amendatory or who has
passed a satisfactory examination under the provisions of chapter 1 of the
Kansas Statutes Annotated, in at least two subjects shall have the right to
be re-examined in the remaining subjects only if a minimum grade of
50% was received in each of the failed subjects, at subsequent examina-
tions held by the board, and if the candidate passes in the remaining
subjects within a period of time specified in the rules and regulations of
the board, such candidate shall be considered to have passed the exami-
nation.

Sec. 5. K.S.A. 1996 Supp. 1-310 is hereby amended to read as fol-
lows: 1-310. (a) Permits to engage in practice as a certified public ac-
countant in this state shall be issued by the board to persons who are
holders of Kansas certificates issued under the laws of this state and who
have met the requirements under K.S.A. 1-302b, and amendments
thereto. All permits to practice issued by the board for the period ending
on June 30, 1981, shall be valid until July 1, 1981.

(b) Commencing on July 1, 1981, 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 their permit to practice is-
sued or renewed for a period which shall expire on July 1, 1983. Com-
mencing on July 1, 1983, in order to issue or renew permits to practice
for such holders on a biennial basis, each such permit shall be issued or
renewed for a period ending 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) Commencing on July 1, 1981, each holder of a Kansas certificate,
which is numbered with an even number, who is qualified under K.S.A.

Ch. 100             1997 Session Laws of Kansas             351

1-302b, and amendments thereto, shall have their permit to practice is-
sued or renewed for a period which shall expire on July 1, 1982. Com-
mencing on July 1, 1982, in order to issue or renew permits to practice
for such holders on a biennial basis, each such permit shall be issued or
renewed for a period ending 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) Failure to renew a permit before expiration thereof shall not de-
prive any Kansas certificate holder of the right to renew but in such cases
the holder shall pay the renewal fee prescribed by paragraph (4) (6) of
subsection (b) of K.S.A. 1-301, and amendments thereto.

(e) As a condition for renewal of a permit to practice, the board may
require permit holders to furnish with their renewal application, evidence
of participation in a quality review or peer review program prescribed by
K.S.A. 1-501, and amendments thereto, and participation in continuing
education in accounting, auditing, or related areas of not to exceed a total
of 40 hours during each year within the biennial period for renewal. The
board may adopt rules and regulations regarding such quality review or
peer review and continuing education.

(f) Persons who are holders of permits to practice issued by the board
under subsection (b) of K.S.A. 1-302b, prior to its amendment by this act,
shall be considered to have satisfied the experience requirement imposed
by such subsection and shall have the right to have such permits renewed
without meeting the experience requirement.

Sec. 6. K.S.A. 1-202, 1-302 and 1-304 and K.S.A. 1996 Supp. 1-301
and 1-310 are hereby repealed.

Sec. 7. This act shall take effect and be in force from and after its
publication in the statute book.

Approved April 10, 1997.