Article 12.--FEES
74-12-1. Fees. Each applicant shall
submit the appropriate application form and fee as shown
in the following schedule:
(a) Issuance of Kansas certificate (initial or duplicate) $ 50.00
(b) Issuance of reciprocal certificate $ 250.00
(c) Initial permit to practice as a certified public accountant:
(1) For more than one year of a biennial
period $165.00
(2) For
one year or less of a biennial period $ 82.50
(d) Renewal of biennial permit to
practice as a certified public
accountant:
(1) If received on or before July 1 of the
renewal year in which
the
permit expires $165.00
(2) If received after July 1 of the renewal
year in which the
permit expires $247.50
(e) Reinstatement of permit to practice as a
certified public
accountant whose permit has expired:
(1) For more than one year of a biennial
period $247.50
(2) For one year or less of a biennial period $123.75
(f) Issuance of a duplicate permit $ 25.00
(g) Renewal of a biennial permit to practice
as a licensed
municipal public accountant:
(1) If received on or before July 1 of the odd-numbered
renewal years $ 50.00
(2) If received after July 1, or for reinstatement of a
permit to
practice that has been expired for
one or more
years $ 75.00
(h) Firm registration fee:
(1) Initial registration $100.00
(2) Annual renewal $100.00
(3) Late renewal $150.00
(Authorized
by and implementing K.S.A. 2016 Supp. 1‑301 and K.S.A. 75‑1119;
effective May 1, 1988; amended May 22, 1989; amended Dec. 18, 1989; amended
Sept. 26, 1994; amended Aug. 23, 1996; amended July 18, 1997; amended May 28,
1999; amended Nov. 29, 1999; amended Nov. 17, 2000; amended Nov. 2, 2001;
amended Nov. 14, 2003; amended Nov. 29, 2010; amended Jan. 26, 2018.)
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