2006 Kansas Code - 1-316

      1-316.   Unlawful acts; penalty. (a) It is unlawful for any person to practice certified public accountancy unless the person holds a valid permit to practice issued by the board pursuant to K.S.A. 1-310 and amendments thereto.

      (b)   It is unlawful for any firm to practice certified public accountancy as a certified public accounting firm or C.P.A. firm unless the firm is registered with the board pursuant to K.S.A. 1-308 and amendments thereto.

      (c)   It is unlawful for any person, except the holder of a valid Kansas certificate, to use or assume the title "certified public accountant" or to use the abbreviation "C.P.A." or any other title, designation, words, letters, abbreviation, sign, card or device likely to be confused with "certified public accountant." The use of the term "public accountant" without the word "certified" shall not be interpreted as implying that one is a certified public accountant.

      (d)   Except as provided by this subsection, no person holding a permit or firm holding a registration under this act shall use a professional or firm name or designation that is misleading as to: (1) The legal form of the firm; (2) the persons who are partners, officers, members, managers or shareholders of the firm; or (3) any other matter. The names of one or more former partners, members or shareholders may be included in the name of a firm or its successor unless the firm becomes a sole proprietorship because of the death or withdrawal of all other partners, officers, members or shareholders. The use of a fictitious name by a firm is permissible if the fictitious name is registered with the board and is not otherwise misleading. The name of a firm may not include the name of an individual who is neither a present nor a past partner, member or shareholder of the firm or its predecessor. The name of the firm may not include the name of an individual who is not a certified public accountant.

      (e)   It is unlawful for any person, except the holder of a permit to practice to issue a report on financial statements that references the American institute of certified public accountants. The practice of public accountancy by persons not required to hold a Kansas permit to practice, including public accountants, is not prohibited or regulated by the provisions of this act, except for the provisions of this section, K.S.A. 1-308 and amendments thereto, K.S.A. 1-318 and amendments thereto and K.S.A. 1-319, and amendments thereto. The title "enrolled agent" may only be used by individuals so designated by the federal internal revenue service.

      (f)   Any person who violates any provision of this section shall be guilty of a misdemeanor, and upon conviction thereof, shall be subject to a fine of not more than $1,000, or to imprisonment for not more than one year, or by both such fine and imprisonment.

      History:   L. 1951, ch. 1, § 20; L. 1981, ch. 2, § 14; L. 1987, ch. 2, § 6; L. 1989, ch. 1, § 4; L. 1995, ch. 152, § 8; L. 1999, ch. 43, § 1; L. 2000, ch. 81, § 14; July 1.