Kan. Admin. Regs. § 74-4-7 - Continuing education requirements
(a)
(1) Each applicant for renewal of a permit to
practice as a certified public accountant in Kansas shall have completed 80
hours of acceptable continuing education (CE) during each biennial period for
renewal and shall be in possession of proof of attendance or completion of the
CE hours claimed before the applicant submits an application for renewal. Each
applicant for renewal or reinstatement of a permit shall have completed two
hours in professional ethics relating to the practice of certified public
accountancy as part of the continuing education requirement. Proof of
attendance or completion of any CE hours claimed through an application for
renewal means: for all attended, group, independent and self-study programs, a
certificate of completion or attendance in accordance with
K.A.R.
74-4-9(b)(2) ; for
instruction credit, a certificate or verification in accordance with
K.A.R.
74-4-9(b)(3) ; for a
university or college course successfully completed for credit, an official
transcript showing the grade; for a university or college non-credit course, a
certificate of attendance in accordance with
K.A.R.
74-4-9(b)(5) ; and for
research and writing time claimed under
K.A.R.
74-4-8(d), a written copy of
the published article, book or program.
(2) Ethics courses, which shall be defined as
courses dealing with regulatory and behavioral ethics, shall be limited to
courses on the following:
(A) Professional
standards;
(B) licenses and
renewals;
(C) SEC
oversight;
(D)
competence;
(E) acts
discreditable;
(F) advertising and
other forms of solicitation;
(G)
independence;
(H) integrity and
objectivity;
(I) confidential
client information;
(J) contingent
fees;
(K) commissions;
(L) conflicts of interest;
(M) full disclosure;
(N) malpractice;
(O) record retention;
(P) professional conduct;
(Q) ethical practice in business;
(R) personal ethics;
(S) ethical decision making; and
(T) corporate ethics and risk management as
these topics relate to malpractice and relate solely to the practice of
certified public accountancy.
(b) The standards used to determine
acceptable continuing education shall include the following:
(1) One hour of credit shall be granted for
each 50 minutes of participation in a group, independent study, or self-study
program. One-half hour of credit shall be granted for each 25-minute period
after the first hour of credit has been earned.
(2) Hours devoted to actual preparation time
by an instructor, discussion leader, or speaker for formal programs shall be
computed at a maximum of up to twice the number of continuing education credits
that a participant would be entitled to receive, in addition to the time for
presentation. No CE credit shall be granted for time devoted to preparation by
a participant.
(3) Hours served as
an instructor, discussion leader, or speaker shall be included to the extent
that they contribute to the professional competence of the applicant in the
practice of certified public accountancy. Repeated presentations of the same
course shall not be counted unless it is demonstrated that the program content
involved was substantially changed and the change required significant
additional study or research.
(4)
Hours devoted to actual preparation as specified in paragraph (b)(2) and hours
served as an instructor, discussion leader, or speaker as specified in
paragraph (b) (3) shall not exceed, alone or in combination, 50 percent of the
total number of continuing education hours required for permit renewal or
reinstatement.
(c) The
requirements of subsection (a) may be waived by the board for reasons of
health, military service, foreign residence, or retirement, or for other good
cause determined by the board.
(d)
Any applicant for renewal of a permit to practice as a certified public
accountant may carry over a maximum of 20 hours of continuing education earned
in the previous renewal period. Any professional ethics hours that exceed the
two-hour requirement may be included in the 20-hour carryover, but these hours
shall not be used to meet the professional ethics requirement for any
subsequent renewal period.
(e) If
an applicant for renewal fails to obtain the continuing education required by
this regulation, the applicant shall be required by the board to obtain an
additional eight hours of continuing education within a period of time
specified by the board before the applicant's permit to practice is
renewed.
Notes
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No prior version found.