Kansas Administrative Code

Kansas Administrative Regulations Board of Accountancy Article 15.—Uniform Accountancy Act 74-15-1. Adoption of the uniform accountancy act. For purposes of determining substantial equivalency, the board hereby adopts by reference sections 5(c), 5(d), and 5(f) of the "uniform acc…

Kansas Administrative Regulations Board of Accountancy Article 15.—Uniform Accountancy Act 74-15-2. Revoked. (Authorized by K.S.A. 1999 Supp. 1-202, as amended by L. 2000, Ch. 81, §4, and L. 2000, Ch. 81, §2; implementing L. 2000, Ch. 81, §2; effective Nov. 17, 2000; revoked Nov.…

Kansas Administrative Regulations Board of Accountancy Article 16.—Cooperation and Notification 74-16-1. Cooperation with the board. Each applicant, certified public accountant or firm shall cooperate in a timely manner with the board in its investigation of complaints or possibl…

Kansas Administrative Regulations Board of Accountancy Article 16.—Cooperation and Notification 74-16-2. Notification of non-renewal; change of name or address. Each certified public accountant (CPA) shall notify the board in writing if the CPA does not wish to renew the CPA's pe…

Kansas Administrative Regulations Board of Accountancy Article 2.—CPA Exam Application and Education Requirements 74-2-1. Applications for examination. (a) Each application to take the certified public accountant examination shall be submitted on a form provided by the board or i…

Kansas Administrative Regulations Board of Accountancy Article 2.—CPA Exam Application and Education Requirements 74-2-2. Evaluation of college credits. In evaluating credit hours earned at a college or university operating under the quarter plan, these hours shall be converted t…

Kansas Administrative Regulations Board of Accountancy Article 2.—CPA Exam Application and Education Requirements 74-2-3. Submission of college transcripts. (a) An individual applying for admission to the examination, or for issuance of a certificate as certified public accountan…

Kansas Administrative Regulations Board of Accountancy Article 2.—CPA Exam Application and Education Requirements 74-2-4. Revoked. (Authorized by K.S.A. 1999 Supp. 1-202, as amended by L. 2000, Ch. 81, §4; implementing K.S.A. 1-302a, as amended by L. 2000, Ch. 81, §8; effective J…

Kansas Administrative Regulations Board of Accountancy Article 2.—CPA Exam Application and Education Requirements 74-2-5. Residence requirement for examination. To be eligible for the initial or complete re-examination in Kansas, a candidate must be a resident or have a place of …

Kansas Administrative Regulations Board of Accountancy Article 2.—CPA Exam Application and Education Requirements 74-2-6. Revoked. (Authorized by K.S.A. 1-302a(d); effective Jan. 1, 1972; amended May 1, 1978; revoked, E-82-27, Dec. 22, 1981; revoked May 1, 1982.)

Kansas Administrative Regulations Board of Accountancy Article 2.—CPA Exam Application and Education Requirements 74-2-7. Concentration in accounting. (a) The "concentration in accounting" courses required to qualify for admission to the certified public accountant examination sh…

Kansas Administrative Regulations Board of Accountancy Article 2.—CPA Exam Application and Education Requirements 74-2-8. Revoked. (Authorized by K.S.A. 1-302a(a)(3); effective May 1, 1979; revoked, E-82-27, Dec. 22, 1981; revoked May 1, 1982.)

Kansas Administrative Regulations Board of Accountancy Article 3.—Issuance of Certificates 74-3-1. Revoked. (Authorized by K.S.A. 1-202(a); effective Jan. 1, 1972; amended Jan. 1, 1973; amended May 1, 1978; revoked, E-82-27, Dec. 22, 1981; revoked May 1, 1982.)

Kansas Administrative Regulations Board of Accountancy Article 3.—Issuance of Certificates 74-3-2. Revoked. (Authorized by K.S.A. 1-202; effective Jan. 1, 1966; revoked, E-82-27, Dec. 22, 1981; revoked May 1, 1982.)

Kansas Administrative Regulations Board of Accountancy Article 3.—Issuance of Certificates 74-3-3. Revoked. (Authorized by K.S.A. 1-302a(d); effective Jan. 1, 1966; amended Jan. 1, 1972; amended Feb. 15, 1977; revoked, E-82-27, Dec. 22, 1981; revoked May 1, 1982.)

Kansas Administrative Regulations Board of Accountancy Article 3.—Issuance of Certificates 74-3-4. Revoked. (Authorized by K.S.A. 1-302a(d); effective Jan. 1, 1966; amended Jan. 1, 1972; revoked, E-82-27, Dec. 22, 1981; revoked May 1, 1982.)

Kansas Administrative Regulations Board of Accountancy Article 3.—Issuance of Certificates 74-3-5. Revoked. (Authorized by K.S.A. 1-302a(d); effective Jan. 1, 1966; amended Jan. 1, 1972; revoked, E-82-27, Dec. 22, 1981; revoked May 1, 1982.)

Kansas Administrative Regulations Board of Accountancy Article 3.—Issuance of Certificates 74-3-6. Revoked. (Authorized by K.S.A. 1-202; effective Jan. 1, 1966; revoked Jan. 1, 1972.)

Kansas Administrative Regulations Board of Accountancy Article 3.—Issuance of Certificates 74-3-7. Revoked. (Authorized by K.S.A. 1-302a; effective Jan. 1, 1973; amended Feb. 15, 1977; revoked, E-82-27, Dec. 22, 1981; revoked May 1, 1982.)

Kansas Administrative Regulations Board of Accountancy Article 3.—Issuance of Certificates 74-3-8. Ethics examination requirement for issuance of certificate. Completion of an examination in professional ethics approved by the board, with a passing score of at least 90 percent, s…

Kansas Administrative Regulations Board of Accountancy Article 4.—Permits to Practice and Continuing Education Requirements 74-4-1. Revoked. (Authorized by K.S.A. 1997 Supp. 1-202 and K.S.A. 75-1119; implementing K.S.A. 1997 Supp. 1-316, K.S.A. 75-1119, and 75-1128; effective Jan…

Kansas Administrative Regulations Board of Accountancy Article 4.—Permits to Practice and Continuing Education Requirements 74-4-10. Continuing education requirements for renewal of initial or reinstated permits. (a) To renew an initial or reinstated permit to practice as a certi…

Kansas Administrative Regulations Board of Accountancy Article 4.—Permits to Practice and Continuing Education Requirements 74-4-1a. Experience requirement for attest services. (a) Each permit holder who supervises attest services or who signs or authorizes a person to sign a rep…

Kansas Administrative Regulations Board of Accountancy Article 4.—Permits to Practice and Continuing Education Requirements 74-4-2. Revoked. (Authorized by K.S.A. 1-202; effective Jan. 1, 1966; amended Jan. 1, 1970; amended Jan. 1, 1972; revoked, E-82-27, Dec. 22, 1981; revoked M…

Kansas Administrative Regulations Board of Accountancy Article 4.—Permits to Practice and Continuing Education Requirements 74-4-2a. Evidence of experience. (a) Any certified public accountant who refuses to verify an applicant's experience may be required to inform the board of …

Kansas Administrative Regulations Board of Accountancy Article 4.—Permits to Practice and Continuing Education Requirements 74-4-3. Revoked. (Authorized by K.S.A. 1-202; effective Jan. 1, 1966; amended Jan. 1, 1970; amended Jan. 1, 1972; revoked, E-82-27, Dec. 22, 1981; revoked M…

Kansas Administrative Regulations Board of Accountancy Article 4.—Permits to Practice and Continuing Education Requirements 74-4-3a. Permit renewal. (a) Each application for renewal of a permit shall be submitted on a form provided by the board. (b) A renewal application that is …

Kansas Administrative Regulations Board of Accountancy Article 4.—Permits to Practice and Continuing Education Requirements 74-4-4. Experience requirement for permits. (a) The accounting experience required under K.S.A. 1-302b, and amendments thereto, may include any type of serv…

Kansas Administrative Regulations Board of Accountancy Article 4.—Permits to Practice and Continuing Education Requirements 74-4-5. Revoked. (Authorized by K.S.A. 1981 Supp. 1-202(a); implementing K.S.A. 1981 Supp. 1-302b; effective, E-82-27, Dec. 22, 1981; effective May 1, 1982;…

Kansas Administrative Regulations Board of Accountancy Article 4.—Permits to Practice and Continuing Education Requirements 74-4-6. Revoked. (Authorized by K.S.A. 1990 Supp. 1-202(a); implementing K.S.A. 1990 Supp. 1-302a(b); effective, E-82-27, Dec. 22, 1981; effective May 1, 19…

Kansas Administrative Regulations Board of Accountancy Article 4.—Permits to Practice and Continuing Education Requirements 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 c…

Kansas Administrative Regulations Board of Accountancy Article 4.—Permits to Practice and Continuing Education Requirements 74-4-8. Continuing education programs; requirements. (a) A program designed to allow a participant to learn a given subject through interaction with an inst…

Kansas Administrative Regulations Board of Accountancy Article 4.—Permits to Practice and Continuing Education Requirements 74-4-9. Continuing education controls and reporting. (a) When applying for renewal of the permit to practice, each applicant shall sign a statement indicati…

Kansas Administrative Regulations Board of Accountancy Article 5.—Code of Professional Conduct 74-5-1. Revoked. (Authorized by and implementing K.S.A. 1981 Supp. 1-202(c)(1); effective Jan. 1, 1974; amended May 1, 1978; amended, E-82-27, Dec. 22, 1981; amended May 1, 1982; revoke…

Kansas Administrative Regulations Board of Accountancy Article 5.—Code of Professional Conduct 74-5-101. Independence. (a) Each certified public accountant or firm shall be independent in the performance of professional services as required by the following standards, as applicab…

Kansas Administrative Regulations Board of Accountancy Article 5.—Code of Professional Conduct 74-5-102. Integrity and objectivity. (a) In the performance of professional services, each certified public accountant or firm shall maintain objectivity and integrity, shall be free of…

Kansas Administrative Regulations Board of Accountancy Article 5.—Code of Professional Conduct 74-5-103. Commissions and referral fees. Each certified public accountant or firm shall comply with the AICPA "code of professional conduct" regarding commissions and referral fees, inc…

Kansas Administrative Regulations Board of Accountancy Article 5.—Code of Professional Conduct 74-5-104. Contingent fees. Each certified public accountant or firm shall comply with the AICPA "code of professional conduct" regarding contingent fees, including the definitions and i…

Kansas Administrative Regulations Board of Accountancy Article 5.—Code of Professional Conduct 74-5-105. Revoked. (Authorized by K.S.A. 1-202; effective May 1, 1978; revoked Feb. 16, 2007.)

Kansas Administrative Regulations Board of Accountancy Article 5.—Code of Professional Conduct 74-5-2. Definitions. Each of the following terms, wherever used in this article of the board's regulations, shall have the meaning specified in this regulation: (a) "AICPA" means Americ…

Kansas Administrative Regulations Board of Accountancy Article 5.—Code of Professional Conduct 74-5-201. General standards. (a) Each certified public accountant or firm shall meet the following requirements: (1) Undertake only those professional services that the CPA or firm can …

Kansas Administrative Regulations Board of Accountancy Article 5.—Code of Professional Conduct 74-5-202. Compliance with standards. (a) Each certified public accountant or firm that performs auditing, attestation, review, compilation, management consulting, tax, or other professi…

Kansas Administrative Regulations Board of Accountancy Article 5.—Code of Professional Conduct 74-5-203. Accounting principles. Each certified public accountant or firm shall comply with the AICPA "code of professional conduct" regarding accounting principles, including the inter…

Kansas Administrative Regulations Board of Accountancy Article 5.—Code of Professional Conduct 74-5-204. Revoked. (Authorized by K.S.A. 1-202; effective Jan. 1, 1966; amended Jan. 1, 1974; amended May 1, 1978; revoked Jan. 11, 2008.)

Kansas Administrative Regulations Board of Accountancy Article 5.—Code of Professional Conduct 74-5-205. Revoked. (Authorized by and implementing K.S.A. 2000 Supp. 1-202, as amended by 2001 HB 2343, §7; effective Nov. 17, 2000; amended Nov. 2, 2001; revoked May 27, 2005.)

Kansas Administrative Regulations Board of Accountancy Article 5.—Code of Professional Conduct 74-5-2a. Definitions of terms in the AICPA code of professional conduct. (a) The definitions of the terms in ET 0.400 of the AICPA "code of professional conduct," as adopted by referenc…

Kansas Administrative Regulations Board of Accountancy Article 5.—Code of Professional Conduct 74-5-2b. Applicability of AICPA professional standards. The AICPA professional standards shall apply to each certified public accountant or firm, as defined in K.A.R. 74-5-2, regardless…