K.S.A. 1-311
1-311. Grounds for denial,
revocation or suspension of permit, certificate, notification or registration;
additional administrative sanctions or remedies; proceedings. (a)
The board may deny an application for a Kansas certificate, revoke or suspend
any certificate issued under the laws of this 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. 2000 Supp. 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:
(1) Fraud, dishonesty or deceit in obtaining
a certificate, permit, registration or notification;
(2) cancellation,
revocation, suspension or refusal to renew a person’s authority to practice for
disciplinary reasons in any other jurisdiction for any cause;
(3) 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;
(4) revocation
or suspension of the right to practice by the PCAOB or any state or federal agency;
(5) dishonesty,
fraud or gross negligence in the practice of certified public accountancy;
(6)
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;
(7) violation
of any provision of this act or rule and regulation of the board except for a
violation of a rule of professional conduct;
(8) willful
violation of a rule of professional conduct;
(9) violation
of any order of the board;
(10) conviction
of any felony, or of any crime an element of which is dishonesty or fraud,
under the laws of the
(11) performance
of any fraudulent act while holding a
(12) making
any false or misleading statement or verification, in support of an application
for a certificate, permit, notification or firm registration filed by another;
(13) failure
to establish timely compliance with peer review pursuant to K.S.A. 1-501, and
amendments thereto; and
(14) any
conduct reflecting adversely on a person’s fitness to practice certified public
accountancy.
(b) 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.
(c) All administrative proceedings pursuant to this section shall be
conducted in accordance with the provisions of the