K.S.A. 1-310
1-310. Permit to practice; to whom issued;
expiration; renewal; peer review program participation and continuing education
requirements; reinstatement upon failure to renew. (a)
Permits to engage in the practice of certified public accountancy in this state
shall be issued by the board to persons who have met the requirements under
K.S.A. 1-302b, and amendments thereto.
(b) Each holder of a Kansas
certificate, which is numbered with an odd number, who is qualified under
K.S.A. 1-302b, and amendments thereto, shall have a permit to practice issued
or renewed on a biennial basis which shall expire on the next July 1 which
occurs after the date the permit was issued or renewed and which occurs in an
odd-numbered year.
(c) Each holder of a Kansas
certificate, which is numbered with an even number, who is qualified under
K.S.A. 1-302b, and amendments thereto, shall have a permit to practice issued
or renewed on a biennial basis which shall expire on the next July 1 which
occurs after the date the permit was issued or renewed and which occurs in an
even-numbered year.
(d) 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.
(e) 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.
(f) The board may exempt from the
continuing education requirements an individual who holds a permit from another
state if:
(1) The permit holder has a principal place
of business located outside the state of
(2) 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;
(3) 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
(4) the
state in which the principal place of business is located extends the same
exemption to
(g) 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.