Pursuant to K.S.A. § 1-302, the certificate of certified public accountant shall be known as the Kansas certificate and shall be granted by the board to any person of good moral character who:
- is a resident of this state or has a place of business or is employed therein;
- meets the educational requirements prescribed by K.S.A. 1-302a, and amendments thereto; and
- has passed an examination in accounting and auditing and in such other related subjects as the board may determine to be appropriate.
K.S.A. § 1-310 provides that the board may refuse to grant a certificate on the ground of failure to satisfy the good moral character requirement subject to notice and an opportunity for the person to be heard pursuant to the Kansas administrative procedures act. Permits to engage in the practice of certified public accountancy in the state shall be issued by the board to persons who have met the requirements under K.S.A. 1-302b, and amendments thereto.
A person may renew a permit within 12 months of its expiration date if such person submits a complete and sufficient renewal application together with the fee prescribed by K.S.A. 1-301, and amendments thereto. As a condition for renewal of a permit to practice, the board shall require all permit holders to furnish with such applicant’s renewal application, evidence of participation in continuing education in accounting, auditing, or related areas of at least 80 hours during the two-year period for renewal unless the board waives all or a portion of the continuing education requirements.
The board may exempt from the continuing education requirements an individual who holds a permit from another state if:
- the permit holder has a principal place of business located outside the state of Kansas;
- the permit holder verifies to the board’s satisfaction that such person has met the continuing education requirements of the state in which the principal place of business is located;
- the board considers the continuing education requirements of the state in which the principal place of business is located to be substantially equivalent to those of Kansas; and
- the state in which the principal place of business is located extends the same exemption to Kansas permit holders who practice in that state.
A person who fails to renew a permit within 12 months after its expiration may apply for reinstatement by making application on a form provided by the board, submitting a reinstatement fee as prescribed by K.S.A. 1-301 and amendments thereto, and submitting proof that such person has obtained 40 hours of qualifying continuing education within the preceding 12 months prior to applying for reinstatement.
Pursuant to K.S.A. § 1-311, the board may deny an application for a Kansas certificate, revoke or suspend any certificate issued under the laws of the state or may revoke, suspend or refuse to renew any permit issued under K.S.A. 1-310 and amendments thereto, and any notification issued pursuant to K.S.A. 1-322 and amendments thereto, may censure the holder of any such permit, certificate or notification, limit the scope of practice of any permit holder, and may impose an administrative fine not exceeding $ 2,000, for any one or any combination of the following causes:
- fraud, dishonesty or deceit in obtaining a certificate, permit, firm registration or notification;
- cancellation, revocation, suspension or refusal to renew a person’s authority to practice for disciplinary reasons in any other jurisdiction for any cause;
- failure, on the part of a holder of a permit to practice or notification to maintain compliance with the requirements for issuance or renewal of such permit or notification;
- revocation or suspension of the right to practice by the PCAOB or any state or federal agency;
- dishonesty, fraud or gross negligence in the practice of certified public accountancy;
- failure to comply with applicable federal or state requirements regarding the timely filing of the person’s personal tax returns, the tax returns of the person’s firm or the timely remittance of payroll and other taxes collected on behalf of others;
- violation of any provision of this act or rule and regulation of the board except for a violation of a rule of professional conduct;
- willful violation of a rule of professional conduct;
- conviction of any felony, or of any crime an element of which is dishonesty, deceit or fraud, under the laws of the United States, of Kansas or of any other state, if the acts involved would have constituted a crime under the laws of Kansas;
- performance of any fraudulent act while holding a Kansas certificate;
- making any false or misleading statement or verification, in support of an application for a certificate, permit, notification or firm registration filed by another;
- failure to establish timely compliance with peer review pursuant to K.S.A. 1-501, and amendments thereto; and
- any conduct reflecting adversely on a person’s fitness to practice certified public accountancy.
In lieu of or in addition to any remedy specifically provided in subsection (a), the board may require of a permit holder satisfactory completion of such continuing education programs as the board may specify. All administrative proceedings pursuant to the section shall be conducted in accordance with the provisions of the Kansas administrative procedure act and the act for judicial review and civil enforcement of agency actions.
K.S.A. § 1-315 provides that the board may reissue the Kansas certificate of any person whose Kansas certificate has been revoked, or may permit the re-registration of any firm whose registration has been revoked, or may reissue or modify the suspension of any permit to practice as a certified public accountant which has been revoked or suspended.
Pursuant to K.S.A. § 1-316, it is unlawful for any person to practice certified public accountancy unless the person holds a Kansas certificate and a valid permit to practice issued by the board pursuant to K.S.A. 1-310, and amendments thereto, or is entitled to practice pursuant to K.S.A 1-322 and amendments thereto. It is unlawful for any person, except the holder of a valid certificate, to use or assume the title “certified public accountant” or to use the abbreviation CPA or any other title, designation, words, letters, abbreviation, sign, card or device likely to be confused with “certified public accountant.” The use of the term “public accountant” without the word “certified” shall not be interpreted as implying that one is a certified public accountant.
Except as provided by this subsection, no person holding a permit or firm holding a registration under the 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.
It is unlawful for any person, except the holder of a Kansas permit to practice, or a valid Kansas firm registration, to issue a report with regard to any attest or compilation service that references the AICPA or the PCAOB, or both. The practice of public accountancy by persons not required to hold a permit to practice, including public accountants, is not prohibited or regulated by the provisions of the act, except for the provisions of the section, K.S.A. 1-308, 1-318 and 1-319, and amendments thereto. Any person who violates any provision of the section shall be guilty of a misdemeanor, and upon conviction thereof, shall be subject to a fine of not more than $ 1,000, or to imprisonment for not more than one year, or by both such fine and imprisonment.