As Amended by House Committee
Session of 1997
HOUSE BILL No. 2298
By Committee on Appropriations
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.
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;
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-
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-
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
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
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
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-
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-
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.
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.