(2) an individual whose principal place of business is not in this state having an active license to practice certified public accountancy from any state which the NASBA national qualification appraisal service, or similar organization approved by the board, has not verified to be in substantial equivalency with the CPA licensure requirements of the uniform accountancy act may be presumed to have qualifications substantially equivalent to this state's requirements and may be granted all the privileges of permit holders of this state without the need to obtain a permit to practice issued under K.S.A. 1-310 and amendments thereto, or registration issued under K.S.A. 1-308 and amendments thereto, if such individual obtains from the NASBA national qualification appraisal service, or similar organization approved by the board, verification that such individual's CPA qualifications are substantially equivalent to the CPA licensure requirements of the uniform accountancy act. Any person meeting the requirements set forth in this section who is denied the right to practice in this state under this section shall have the opportunity to be heard pursuant to the Kansas administrative procedures act.
(b) Individuals seeking to practice certified public accountancy in Kansas pursuant to subsection (a) shall notify the board prior to commencing practice in this state. Such individuals shall have a reasonable amount of time from the date of such notification to the board to complete an application of notification provided by the board and shall renew such notification on a biennial basis. The board may enact rules and regulations governing notification and renewal. Individuals entering the state to provide attest services under this section shall be required to provide proof of having a peer review in accordance with K.S.A. 1-501 and amendments thereto, or similar requirements as approved by the board.
(c) The board may charge a fee for such notification and a renewal of such notification pursuant to K.S.A. 1-301 and amendments thereto.
(d) Any licensee of another state exercising the privilege afforded under subsection (a), as a condition of the grant of this privilege:
(1) Consents to the personal and subject matter jurisdiction of this board, and to the appointment of the state regulatory body that initially issued the licensee's certificate as the agent upon whom process may be served in any action or proceeding by the Kansas board against the licensee; and
(2) agrees to comply with this act and the board's rules and regulations.
(e) A holder of a permit to practice issued by this state offering or rendering services or using a CPA title in another state may be subject to disciplinary action in this state for an act committed in another state for which the permit holder would be subject to discipline for an act committed in the other state. The board may investigate any complaint made by the board of accountancy of another state.
History: L. 2000, ch. 81, § 2; July 1.