Session of 1999
By Committee on Business, Commerce and Labor

  9             AN  ACT concerning accountancy; prohibiting certain acts in the practice
10             thereof; amending K.S.A. 1998 Supp. 1-316 and repealing the existing
11             section.
13       Be it enacted by the Legislature of the State of Kansas:
14             Section  1. K.S.A. 1998 Supp. 1-316 is hereby amended to read as
15       follows: 1-316. (a) It is unlawful for any person, except the holder of a
16       valid permit issued under K.S.A. 1-310 and amendments thereto, or any
17       firm, unless it is registered under the provisions of K.S.A. 1-308, and
18       amendments thereto, to affix or cause to be affixed the signature of any
19       such person or firm to any accounting or financial statement, to any opin-
20       ion on, report on or certificate to any accounting or financial statement
21       with any word indicating that such person or firm, or its members, officers
22       or employees, are certified public accountants.
23             (b) It is unlawful for any person, except the holder of a valid Kansas
24       certificate, to use or assume the title "certified public accountant" or to
25       use the abbreviation "C.P.A." or any other title, designation, words, let-
26       ters, abbreviation, sign, card, or device likely to be confused with "certi-
27       fied public accountant."
28             (c) No person holding a permit or firm holding a registration under
29       this act shall use a professional or firm name or designation that is mis-
30       leading about the legal form of the firm, or about the persons who are
31       partners, officers, members, managers or shareholders of the firm, or
32       about any other matter except that: (1) Names of one or more former
33       partners, members or shareholders may be included in the name of a firm
34       or its successor; (2) the use of a fictitious name by a firm is permissible if
35       the fictitious name is registered with the board and is not otherwise mis-
36       leading; (3) the name of a firm may not include the name of an individual
37       who is neither a present nor a past partner, member or shareholder of
38       the firm or its predecessor; and (4) the name of a firm may not include
39       the name of an individual who is not a certified public accountant if the
40       title "CPAs" is included in the firm name.
41             (c) (d) Any person who violates any provision of this section shall be
42       guilty of a misdemeanor, and upon conviction thereof, shall be subject to
43       a fine of not more than $500, or to imprisonment for not more than one

HB 2275


  1       year, or by both such fine and imprisonment. 
  2       Sec.  2. K.S.A. 1998 Supp. 1-316 is hereby repealed.
  3        Sec.  3. This act shall take effect and be in force from and after its
  4       publication in the statute book.