Kansas Administrative Code

Kansas Administrative Regulations Board of Accountancy Article 5.—Code of Professional Conduct 74-5-304. Revoked. (Authorized by K.S.A. 1-202; effective Jan. 1, 1966; revoked Jan. 1, 1974.)

Kansas Administrative Regulations Board of Accountancy Article 5.—Code of Professional Conduct 74-5-401. Acts discreditable. (a) A certified public accountant or firm shall not commit any act discreditable to the profession. (b) The AICPA "code of professional conduct," including…

Kansas Administrative Regulations Board of Accountancy Article 5.—Code of Professional Conduct 74-5-402. Acting through others. A certified public accountant shall not permit others to carry out on his or her behalf, either with or without compensation, acts which, if carried out…

Kansas Administrative Regulations Board of Accountancy Article 5.—Code of Professional Conduct 74-5-403. Advertising. (a) A certified public accountant or firm shall not advertise in a manner that is false, misleading, or deceptive. (b) The use of any non-CPA's name or the name o…

Kansas Administrative Regulations Board of Accountancy Article 5.—Code of Professional Conduct 74-5-404. Revoked. (Authorized by K.S.A. 1-202; effective May 1, 1978; revoked May 1, 1986.)

Kansas Administrative Regulations Board of Accountancy Article 5.—Code of Professional Conduct 74-5-404a. Use of CPA designation while performing non-attest services. (a) A person who has a Kansas permit to practice as a certified public accountant may use the "certified public a…

Kansas Administrative Regulations Board of Accountancy Article 5.—Code of Professional Conduct 74-5-405. Revoked. (Authorized by K.S.A. 1999 Supp. 1-202, as amended by L. 2000, Ch. 81, §4; implementing K.S.A. 1999 Supp. 1-311, as amended by L. 2000, Ch. 81, §13(a)(7); effective M…

Kansas Administrative Regulations Board of Accountancy Article 5.—Code of Professional Conduct 74-5-405a. Certified public accountants who own a separate business. Each certified public accountant in the practice of certified public accountancy who owns an interest in a separate …

Kansas Administrative Regulations Board of Accountancy Article 5.—Code of Professional Conduct 74-5-406. Firm or professional names. (a) A certified public accountant or firm shall not practice certified public accountancy under a firm or professional name or advertise a firm or …

Kansas Administrative Regulations Board of Accountancy Article 5.—Code of Professional Conduct 74-5-407. Revoked. (Authorized by and implementing K.S.A. 1-202 and K.S.A. 75-1119(a); effective May 1, 1978; amended May 1, 1979; amended, E-82-27, Dec. 22, 1981; amended May 1, 1982; …

Kansas Administrative Regulations Board of Accountancy Article 5.—Code of Professional Conduct 74-5-408. Revoked. (Authorized by and implementing K.S.A. 1-202; effective Feb. 16, 2007; amended Jan. 26, 2018; revoked April 26, 2024.)

Kansas Administrative Regulations Board of Accountancy Article 5.—Code of Professional Conduct 74-5-501. Revoked. (Authorized by K.S.A. 1-202; effective Jan. 1, 1966; amended Jan. 1, 1974; revoked May 1, 1978.)

Kansas Administrative Regulations Board of Accountancy Article 5.—Code of Professional Conduct 74-5-502. Revoked. (Authorized by K.S.A. 1-202; effective Jan. 1, 1966; amended Jan. 1, 1974; revoked May 1, 1978.)

Kansas Administrative Regulations Board of Accountancy Article 5.—Code of Professional Conduct 74-5-503. Revoked. (Authorized by K.S.A. 1-202; effective Jan. 1, 1966; amended Jan. 1, 1974; revoked May 1, 1978.)

Kansas Administrative Regulations Board of Accountancy Article 5.—Code of Professional Conduct 74-5-504. Revoked. (Authorized by K.S.A. 1-202; effective Jan. 1, 1974; revoked May 1, 1978.)

Kansas Administrative Regulations Board of Accountancy Article 5.—Code of Professional Conduct 74-5-505. Revoked. (Authorized by K.S.A. 1-202; effective Jan. 1, 1974; revoked May 1, 1978.)

Kansas Administrative Regulations Board of Accountancy Article 6.—Additional Offices 74-6-1. Definitions of office and firm. (a) "Office" shall mean any space that is identified to the public as being connected with a registered firm with a location in Kansas, or for which there …

Kansas Administrative Regulations Board of Accountancy Article 6.—Additional Offices 74-6-2. Management of an office. (a) Each firm or sole proprietorship with an office, as defined by K.A.R. 74-6-1, that is located in this state shall have one resident manager in charge of the o…

Kansas Administrative Regulations Board of Accountancy Article 6.—Additional Offices 74-6-3. Emergency assistance. A certified public accountant holding a current permit to practice in this state may, upon notification to the board, provide services leading to the disposition of …

Kansas Administrative Regulations Board of Accountancy Article 7.—Firm Registration 74-7-1. 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 7.—Firm Registration 74-7-2. Firms eligible for registration. (a) Unless exempt from registration pursuant to K.S.A. 1-308 and amendments thereto, before practicing certified public accountancy, a firm, as defined in …

Kansas Administrative Regulations Board of Accountancy Article 7.—Firm Registration 74-7-3. Revocable living trusts. An owner of a firm may include a partner, shareholder, member, or a trustee of a revocable living trust established by a licensed CPA or other natural person permi…

Kansas Administrative Regulations Board of Accountancy Article 7.—Firm Registration 74-7-4. Notification; firm registration; sole proprietors. Each certified public accountant who is an unincorporated sole proprietor shall perform the following, upon the issuance of the first rep…

Kansas Administrative Regulations Board of Accountancy Article 8.—Corporate Practice (not in active use) 74-8-1. Revoked. (Authorized by K.S.A. 1-202; effective Jan. 1, 1972; amended May 1, 1980; revoked, E-82-27, Dec. 22, 1981; revoked May 1, 1982.)

Kansas Administrative Regulations Board of Accountancy Article 8.—Corporate Practice (not in active use) 74-8-2. Revoked. (Authorized by K.S.A. 1-202(a) and K.S.A. 17-2708; implementing K.S.A. 1-308(b); effective Jan. 1, 1972; amended May 1, 1980; amended May 1, 1982; amended May…

Kansas Administrative Regulations Board of Accountancy Article 8.—Corporate Practice (not in active use) 74-8-3. Revoked. (Authorized by K.S.A. 1981 Supp. 1-202; implementing K.S.A. 1981 Supp. 1-308; effective Jan. 1, 1972; amended May 1, 1980; amended, E-82-27, Dec. 22, 1981; am…

Kansas Administrative Regulations Board of Accountancy Article 8.—Corporate Practice (not in active use) 74-8-4. Revoked. (Authorized by K.S.A. 1-202(a); effective Jan. 1, 1972; amended May 1, 1980; revoked, E-82-27, Dec. 22, 1981; revoked May 1, 1982.)

Kansas Administrative Regulations Board of Accountancy Article 8.—Corporate Practice (not in active use) 74-8-5. Revoked. (Authorized by K.S.A. 1-202 and K.S.A. 17-2708 and 17-6001 and implementing K.S.A. 1-308; effective May 1, 1988; amended Aug. 23, 1993; revoked Jan. 12, 1996.…

Kansas Administrative Regulations Board of Accountancy Article 9.—Continuing Education (not in active use) 74-9-1. Revoked. (Authorized by K.S.A. 1-310(b); effective Jan. 1, 1974; amended May 1, 1978; amended May 1, 1980; revoked, E-82-27, Dec. 22, 1981; revoked May 1, 1982.)

Kansas Administrative Regulations Board of Accountancy Article 9.—Continuing Education (not in active use) 74-9-2. Revoked. (Authorized by K.S.A. 1-310(b); effective Jan. 1, 1974; amended May 1, 1978; revoked, E-82-27, Dec. 22, 1981; revoked May 1, 1982.)

Kansas Administrative Regulations Board of Accountancy Article 9.—Continuing Education (not in active use) 74-9-3. Revoked. (Authorized by K.S.A. 1-310(b); effective Jan. 1, 1974; amended May 1, 1978; revoked, E-82-27, Dec. 22, 1981; revoked May 1, 1982.)

Kansas Administrative Regulations Board of Accountancy Article 9.—Continuing Education (not in active use) 74-9-4. Revoked. (Authorized by K.S.A. 1-310(b); effective Jan. 1, 1974; amended May 1, 1978; revoked, E-82-27, Dec. 22, 1981; revoked May 1, 1982.)

Kansas Administrative Regulations State Bank Commissioner—Division of Consumer and Mortgage Lending Article 1.—Interest and Charges (not in active use) 75-1-1. Revoked. (Authorized by K.S.A. 16-403; effective Jan. 1, 1966; revoked, E-77-27, May 21, 1976; revoked Feb. 15, 1977.)…

Kansas Administrative Regulations State Bank Commissioner—Division of Consumer and Mortgage Lending Article 1.—Interest and Charges (not in active use) 75-1-2. Revoked. (Authorized by K.S.A. 16-403; effective Jan. 1, 1966; revoked, E-77-27, May 21, 1976; revoked Feb. 15, 1977.)…

Kansas Administrative Regulations State Bank Commissioner—Division of Consumer and Mortgage Lending Article 1.—Interest and Charges (not in active use) 75-1-3. Revoked. (Authorized by K.S.A. 16-403; effective Jan. 1, 1966; revoked, E-77-27, May 21, 1976; revoked Feb. 15, 1977.)…

Kansas Administrative Regulations State Bank Commissioner—Division of Consumer and Mortgage Lending Article 1.—Interest and Charges (not in active use) 75-1-4. Revoked. (Authorized by K.S.A. 16-403; effective Jan. 1, 1966; revoked, E-77-27, May 21, 1976; revoked Feb. 15, 1977.)…

Kansas Administrative Regulations State Bank Commissioner—Division of Consumer and Mortgage Lending Article 1.—Interest and Charges (not in active use) 75-1-5. Revoked. (Authorized by K.S.A. 16-403; effective Jan. 1, 1966; revoked, E-77-27, May 21, 1976; revoked Feb. 15, 1977.)…

Kansas Administrative Regulations State Bank Commissioner—Division of Consumer and Mortgage Lending Article 2.—Precomputed Notes (not in active use) 75-2-1. Revoked. (Authorized by K.S.A. 16-403; effective Jan. 1, 1966; revoked, E-77-27, May 21, 1976; revoked Feb. 15, 1977.)

Kansas Administrative Regulations State Bank Commissioner—Division of Consumer and Mortgage Lending Article 2.—Precomputed Notes (not in active use) 75-2-2. Revoked. (Authorized by K.S.A. 16-403; effective Jan. 1, 1966; revoked, E-77-27, May 21, 1976; revoked Feb. 15, 1977.)

Kansas Administrative Regulations State Bank Commissioner—Division of Consumer and Mortgage Lending Article 2.—Precomputed Notes (not in active use) 75-2-3. Revoked. (Authorized by K.S.A. 16-403; effective Jan. 1, 1966; revoked, E-77-27, May 21, 1976; revoked Feb. 15, 1977.)

Kansas Administrative Regulations State Bank Commissioner—Division of Consumer and Mortgage Lending Article 2.—Precomputed Notes (not in active use) 75-2-4. Revoked. (Authorized by K.S.A. 16-403; effective Jan. 1, 1966; revoked, E-77-27, May 21, 1976; revoked Feb. 15, 1977.)

Kansas Administrative Regulations State Bank Commissioner—Division of Consumer and Mortgage Lending Article 2.—Precomputed Notes (not in active use) 75-2-5. Revoked. (Authorized by K.S.A. 16-403; effective Jan. 1, 1966; revoked, E-77-27, May 21, 1976; revoked Feb. 15, 1977.)

Kansas Administrative Regulations State Bank Commissioner—Division of Consumer and Mortgage Lending Article 2.—Precomputed Notes (not in active use) 75-2-6. Revoked. (Authorized by K.S.A. 16-403; effective Jan. 1, 1966; revoked, E-77-27, May 21, 1976; revoked Feb. 15, 1977.)

Kansas Administrative Regulations State Bank Commissioner—Division of Consumer and Mortgage Lending Article 2.—Precomputed Notes (not in active use) 75-2-7. Revoked. (Authorized by K.S.A. 16-403; effective Jan. 1, 1966; revoked, E-77-27, May 21, 1976; revoked Feb. 15, 1977.)

Kansas Administrative Regulations State Bank Commissioner—Division of Consumer and Mortgage Lending Article 26.—Refunds; Sales Finance (not in active use) 75-26-1. Revoked. (Authorized by K.S.A. 16-506(a); effective Jan. 1, 1966; revoked, E-77-27, May 21, 1976; revoked Feb. 15, 1…

Kansas Administrative Regulations State Bank Commissioner—Division of Consumer and Mortgage Lending Article 27.—Insurance; Sales Finance (not in active use) 75-27-1. Revoked. (Authorized by K.S.A. 16-506(a); effective Jan. 1, 1966; revoked, E-77-27, May 21, 1976; revoked Feb. 15,…

Kansas Administrative Regulations State Bank Commissioner—Division of Consumer and Mortgage Lending Article 28.—Contracts; Sales Finance (not in active use) 75-28-1. Revoked. (Authorized by K.S.A. 16-506(a); effective Jan. 1, 1966; revoked, E-77-27, May 21, 1976; revoked Feb. 15,…