CHAPTER 43 HOUSE BILL No. 2446 An Act concerning accountancy; prohibiting certain acts in the practice thereof; amending
K.S.A. 1998 Supp. 1-316 and repealing the existing section. Be it enacted by the Legislature of the State of Kansas:

      Section  1. K.S.A. 1998 Supp. 1-316 is hereby amended to read as
follows: 1-316. (a) It is unlawful for any person, except the holder of a
valid permit issued under K.S.A. 1-310, and amendments thereto, or any
firm, unless it is registered under the provisions of K.S.A. 1-308, and
amendments thereto, to affix or cause to be affixed the signature of any
such person or firm to any accounting or financial statement, to any opin-
ion on, report on or certificate to any accounting or financial statement
with any word indicating that such person or firm, or its members, officers
or employees, are certified public accountants.

      (b) It is unlawful for any person, except the holder of a valid Kansas
certificate, to use or assume the title ``certified public accountant'' or to
use the abbreviation ``C.P.A.'' or any other title, designation, words, let-
ters, abbreviation, sign, card, or device likely to be confused with ``certi-
fied public accountant.''

      (c) Except as provided by this subsection, no person holding a permit
or firm holding a registration under this act shall use a professional or
firm name or designation that is misleading as to: (1) The legal form of
the firm; (2) the persons who are partners, officers, members, managers
or shareholders of the firm; or (3) any other matter. The names of one or
more former partners, members or shareholders may be included in the
name of a firm or its successor. The use of a fictitious name by a firm is
permissible if the fictitious name is registered with the board and is not
otherwise misleading. The name of a firm may not include the name of
an individual who is neither a present nor a past partner, member or
shareholder of the firm or its predecessor.

      (c) (d) Any person who violates any provision of this section shall be
guilty of a misdemeanor, and upon conviction thereof, shall be subject to
a fine of not more than $500, or to imprisonment for not more than one
year, or by both such fine and imprisonment.

      Sec.  2. K.S.A. 1998 Supp. 1-316 is hereby repealed.

      Sec.  3. This act shall take effect and be in force from and after its
publication in the statute book.

Approved March 30, 1999.
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