(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.)