Session Law

Identifying Information:L. 2001 ch. 114
Other Identifying Information:2001 Senate Bill 110
Tax Type:Other
Brief Description:An Act concerning certified public accountants; licensure; fees; amendingK.S.A. 2000 Supp. 1-301 and repealing the existing section.
Keywords:


Body:

CHAPTER 114

SENATE BILL No. 110


An Act concerning certified public accountants; licensure; fees; amending

K.S.A. 2000 Supp. 1-301 and repealing the existing section.

Be it enacted by the Legislature of the State of Kansas:

Section 1. K.S.A. 2000 Supp. 1-301 is hereby amended to read as

follows: 1-301. (a) The board shall charge and collect a fee from each

applicant for a Kansas certificate or notification and shall charge and col-

lect a fee for a permit to practice as a certified public accountant in this

state. The board may require that Fees for examination and reexamina-

tion shall be paid directly to the examination service by the person taking

the examination. Each such fee payable to the board or the examination

service shall accompany the appropriate application. No portion of any

fee shall be returned to the applicant unless the board determines there

is just cause for a refund.

(b) The board shall adopt rules and regulations fixing the fees pro-

vided to be charged and collected under this section, which shall be as

follows:

(1) For initial admission to any required examination, an amount not

to exceed $200. If an applicant fails to pass the required examination, a

complete reexamination may be taken upon payment of an additional fee

of not to exceed $175 for each such complete reexamination. If an ap-

plicant fails to pass part of the required examination, a partial reexami-

nation may be taken upon payment of an additional fee of not to exceed

$150 for each such partial reexamination;

(2) (1) For issuance of a certificate (initial or duplicate) an amount

not to exceed $50;

(3) (2) for issuance of a reciprocal certificate an amount not to exceed

$250;

(4) (3) for issuance or renewal of a permit to practice for the holder

of a Kansas certificate, an amount not to exceed $150, subject to para-

graphs (5) (4) and (7) (6);

(5) (4) for issuance or renewal of a permit to practice for the holder

of a Kansas certificate whose permit is issued or renewed for a period of

12 months or less, an amount equal to 1/2 the amount of the fee fixed

under paragraph (4) (3), subject to paragraph (7) (6);

(6) (5) for issuance of a duplicate permit to practice for the holder of

a Kansas certificate, an amount not to exceed $25;

(7) (6) for reinstatement of a permit to practice in the case of the

holder of a Kansas certificate who had in some prior year held a permit

to practice but who did not hold such a permit for the year immediately

preceding the period for which a permit to practice is requested, or who,

if holding a permit to practice for such period immediately preceding

applies for renewal subsequent to the expiration date of such permit, an

amount equal to 11/2 times the amount of the fee then fixed under par-

agraph (3) (2) or paragraph (4) (3), whichever is applicable;

(8) (7) to proctor the uniform certified public accountant examination

to a candidate of another state who is temporarily in this state at the time

of the examination an amount not to exceed $200 per examination;

(9) for notification or renewal of notification required pursuant to

K.S.A. 2000 Supp. 1-322, and amendments thereto, an amount not to

exceed $150; and

(10) (8) for annual firm registration, an amount not to exceed $50.

(c) On or before May 30 each year, the board shall determine the

amount of funds that will be required during the ensuing year to carry

out and enforce the provisions of law administered by the board and may

adopt rules and regulations to change any fees fixed under this section as

may be necessary, subject to the limitations prescribed by this section.

Upon changing any renewal fees as provided by this section, the board

shall immediately notify all holders of permits to practice of the amount

of such fees. The fees fixed by the board and in effect under this section

immediately prior to the effective date of this act shall continue in effect

until such fees are fixed by the board by rules and regulations as provided

by this section.

Sec. 2. K.S.A. 2000 Supp. 1-301 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 16, 2000.

Published in the Kansas Register April 26, 2000.



Date Composed: 09/25/2001 Date Modified: 09/25/2001