CHAPTER 77 HOUSE BILL No. 2765 An Act concerning certified public accountants; relating to certain continuing education
requirements; amending K.S.A. 1997 Supp. 1-310 and repealing the existing section. Be it enacted by the Legislature of the State of Kansas:

Section 1. K.S.A. 1997 Supp. 1-310 is hereby amended to read as
follows: 1-310. (a) Permits to engage in practice as a certified public ac-
countant in this state shall be issued by the board to persons who are
holders of Kansas certificates issued under the laws of this state and who
have met the requirements under K.S.A. 1-302b, and amendments
thereto. All permits to practice issued by the board for the period ending
on June 30, 1981, shall be valid until July 1, 1981.

(b) Commencing on July 1, 1981, 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 their permit to practice is-
sued or renewed for a period which shall expire on July 1, 1983. Com-
mencing on July 1, 1983, in order to issue or renew permits to practice
for such holders on a biennial basis, each such permit shall be issued or
renewed for a period ending 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) Commencing on July 1, 1981, 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 their permit to practice is-
sued or renewed for a period which shall expire on July 1, 1982. Com-
mencing on July 1, 1982, in order to issue or renew permits to practice
for such holders on a biennial basis, each such permit shall be issued or
renewed for a period ending 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) Failure to renew a permit before expiration thereof shall not de-
prive any Kansas certificate holder of the right to renew but in such cases
the holder shall pay the renewal fee prescribed by paragraph (6) (7) of
subsection (b) of K.S.A. 1-301, and amendments thereto.

(e) As a condition for renewal of a permit to practice, the board may
require permit holders to furnish with their renewal application, evidence
of participation in a quality review or peer review program prescribed by
K.S.A. 1-501, and amendments thereto, and participation in continuing
education in accounting, auditing, or related areas of not to exceed a total
of 40 of at least 80 hours during each year within the biennial the two-
year period for renewal. The board may adopt rules and regulations re-
garding peer review and continuing education including the number of
continuing education hours required for each year of the two-year period
and the type of continuing education.

(f) The board may exempt from the continuing education require-
ments 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 Kansas;

(2) the permit holder verifies to the board's satisfaction that such per-
son 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 Kansas permit holders who practice in that state.
The board may adopt rules and regulations regarding such quality review
or peer review and continuing education.

(f) (g) Persons who are holders of permits to practice issued by the
board under subsection (b) of K.S.A. 1-302b, prior to its amendment by
this act, shall be considered to have satisfied the experience requirement
imposed by such subsection and shall have the right to have such permits
renewed without meeting the experience requirement.

Sec. 2. K.S.A. 1997 Supp. 1-310 is hereby repealed.

Sec. 3. This act shall take effect and be in force from and after its
publication in the Kansas register.

Approved April 7, 1998

Published in the Kansas Registers April 16, 1998

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