Each applicant shall submit the appropriate application form and fee as shown in the following schedule:

(a) Issuance of Kansas certificate (initial or duplicate) $50.00 (b) Issuance of reciprocal certificate $250.00 (c) Initial permit to practice as a certified public accountant: (1) For more than one year of a biennial period $165.00 (2) For one year or less of a biennial period $82.50 (d) Renewal of biennial permit to practice as a certified public accountant: (1) If received on or before July 1 of the renewal year in which the permit expires $165.00 (2) If received after July 1 of the renewal year in which the permit expires $247.50 (e) Reinstatement of permit to practice as a certified public accountant whose permit has expired: (1) For more than one year of a biennial period $247.50 (2) For one year or less of a biennial period $123.75 (f) Issuance of a duplicate permit $25.00 (g) Firm registration fee: (1) Initial registration $100.00 (2) Annual renewal $100.00 (3) Late renewal $150.00

(Authorized by and implementing K.S.A. 1-301; effective May 1, 1988; amended May 22, 1989; amended Dec. 18, 1989; amended Sept. 26, 1994; amended Aug. 23, 1996; amended July 18, 1997; amended May 28, 1999; amended Nov. 29, 1999; amended Nov. 17, 2000; amended Nov. 2, 2001; amended Nov. 14, 2003; amended Nov. 29, 2010; amended Jan. 26, 2018; amended April 26, 2024.)