Kansas Administrative Code

Examination security. Scheduled examinations, the grading of examinations, and the issuance of certificates may be postponed by the board for any of the following reasons: (a) Breach of examination security; (b) unauthorized acquisition or disclosure of the contents of an examina…

Administration of examination; cheating. (a) Either of the following actions by a testing candidate shall invalidate any grade other- wise earned on any test section and may warrant the candidate’s summary expulsion from the test site and disqualification from taking the examina-…

Licenses; duration and renew- al. Each permit to practice shall be issued for a biennial period and shall expire on June 30 of odd-numbered years, or upon failure to main- tain either an office or a residence in the state of Kansas. (Authorized by and implementing K.S.A. 1983 Sup…

Administrative hearings; no- tice; grounds for revocation. (a) The board may revoke, suspend or refuse to renew any permit to practice issued to a licensed municipal public accountant, or may censure the holder of any such permit to practice, for any of the fol- lowing causes: (1…

(Authorized by and implementing K.S.A. 1997 Supp. 1-501 and 1-311; effective Feb. 14, 1994; amended Sept. 25, 1998; revoked Nov. 2, 2001.)

(Authorized by K.S.A. 1997 Supp. 1-202 and 1-501 and implementing K.S.A. 1997 Supp. 1-501; effective Feb. 14, 1994; amended Sept. 25, 1998; revoked Nov. 2, 2001.)

(Authorized by and implement- ing K.S.A. 1-202 and K.S.A. 1-501; effective Nov. 2, 2001; amended May 27, 2005; revoked March 21, 2014.)

(Authorized by K.S.A. 1-202(a) and implementing K.S.A. 1-311(b) and K.S.A. 1-401(c); effective May 1, 1987; revoked Feb. 14, 1994.)

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 American institute of certi- fied public accountants. (b) “AICPA professional standards’’ means the standard…

Renewal of a firm’s registration. (a) Each application for renewal of a firm’s registra- tionshallincludeoneofthefollowing,ifapplicable: (1) A letter issued by the administering entity stating that a peer review has been completed and including a due date for the next peer review…

Fees. 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.......................…

Adoption of the uniform accoun- tancy act. For purposes of determining substan- tial equivalency, the board hereby adopts by ref- erence sections 5(c), 5(d), and 5(f) of the “uniform accountancy act,” fifth edition, July 2007. In sec- tion 5(c), all references to “the effective d…

(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;effectiveNov.17,2000;revokedNov.29,2010.) 51 Articles 75-1. Interest and Charges. (Not in active use.) 75-2. Precomputed Notes. (Not in active use…

Applications for examination. (a) Each application to take the certified public accountant examination shall be submitted on a form provided by the board or its designee and shall be filed by a date specified in the application. (b) An application shall not be considered filed un…

Evaluation of college credits. In evaluating credit hours earned at a college or uni- versity operating under the quarter plan, these hours shall be converted to semester hours at the rate of two (2) semester hours for every three (3) quarter hours. (Authorized by K.S.A 1-202; ef…

Submission of college transcripts. (a) An individual applying for admission to the ex- amination, or for issuance of a certificate as certi- fied public accountant by waiver of examination, shall submit with the application official college transcripts and include the number of h…

(Authorized by K.S.A. 1999 Supp. 1-202, as amended by L. 2000, Ch. 81, §4; imple- menting K.S.A. 1-302a, as amended by L. 2000, Ch. 81, §8; effective Jan. 1, 1966; amended Jan. 1, 1972; amended Feb. 15, 1977; amended May 1, 1978; amended Nov. 17, 2000; revoked Nov. 14, 2003.)

Residence requirement for exam- ination. To be eligible for the initial or complete re-examination in Kansas, a candidate must be a resident or have a place of business as a public accountant in, or be permanently employed by a public accounting firm in Kansas. The board may requ…

(Authorized by K.S.A. 1-302a(d); ef- fective Jan. 1, 1972; amended May 1, 1978; re- voked, E-82-27, Dec. 22, 1981; revoked May 1, 1982.)

College transcripts shall not be returned. (b) Transcripts received from foreign universi- ties shall be evaluated by a credentialing evalua- tion service approved by the board. (Authorized by K.S.A. 1999 Supp. 1-202, as amended by L. 2000,Ch.81,§4;implementingK.S.A.1999Supp. 1-2…

(Authorized by K.S.A. 1-302a(a)(3); effective May 1, 1979; revoked, E-82-27, Dec. 22, 1981; revoked May 1, 1982.)

(AuthorizedbyK.S.A.1-202(a);effec- tive Jan. 1, 1972; amended Jan. 1, 1973; amended May 1, 1978; revoked, E-82-27, Dec. 22, 1981; re- voked May 1, 1982.)

(Authorized by K.S.A. 1-202; effec- tive Jan. 1, 1966; revoked, E-82-27, Dec. 22, 1981; revoked May 1, 1982.)

(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.) 74-3-4 and 74-3-5. (Authorized by K.S.A. 1-302a(d); effective Jan. 1, 1966; amended Jan. 1, 1972; revoked, E-82-27, Dec. 22…

(Authorized by K.S.A. 1-202; effec- tive Jan. 1, 1966; revoked Jan. 1, 1972.)

(Authorized by K.S.A. 1-302a; effec- tiveJan.1,1973;amendedFeb.15,1977;revoked, E-82-27, Dec. 22, 1981; revoked May 1, 1982.)

Ethics examination requirement for issuance of certificate. Completion of an ex- amination in professional ethics approved by the board, with a passing score of at least 90 percent, shall be required for issuance of the Kansas certif- icate. (Authorized by K.S.A. 1-202; implement…

(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. 1, 1966; amended Jan. 1, 1970; amended Jan. 1, 1972; amended May 1, 1985; amended Jan. 12, 1996; amended Sept. 25, 1998; revoked Nov. 17, 2…

Continuing education require- ments for renewal of initial or reinstated permits. (a) To renew an initial or reinstated per- mit to practice as a certified public accountant in Kansas, each applicant shall complete the number of continuing education (CE) hours proportionate to th…

Experience requirement for attest services. (a) Each permit holder who su- pervises attest services or who signs or authorizes a person to sign a report on any audit, attest, re- view, or compilation engagement on behalf of a firm shall meet the requirements set forth in the “sta…

(Authorized by K.S.A. 1-202; effec- tive Jan. 1, 1966; amended Jan. 1, 1970; amended Jan. 1, 1972; revoked, E-82-27, Dec. 22, 1981; re- voked May 1, 1982.)

Evidence of experience. (a) Any certified public accountant who refuses to verify an applicant’s experience may be required to in- form the board of the certified public accountant’s reason for refusing to verify this experience. (b) Any certified public accountant who has verifi…

(Authorized by K.S.A. 1-202; effec- tive Jan. 1, 1966; amended Jan. 1, 1970; amended Jan. 1, 1972; revoked, E-82-27, Dec. 22, 1981; re- voked May 1, 1982.)

Permit renewal. (a) Each applica- tion for renewal of a permit shall be submitted on a form provided by the board. (b) A renewal application that is insufficient shall not be processed and shall be returned to the applicant. (1) An application shall be deemed insufficient if it m…

Experience requirement for per- mits. (a) The accounting experience required un- der K.S.A. 1-302b, and amendments thereto, may include any type of service or advice involving the use of attest or nonattest skills pursuant to K.S.A. 1-302b and amendments thereto. Attest and non- …

(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; effec- tive May 1, 1982; revoked Jan. 12, 1996.)

(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; ef- fective May 1, 1982; amended July 22, 1991; re- voked Jan. 12, 1996.)

Continuing education require- ments. (a)(1) Each applicant for renewal of a per- mit to practice as a certified public accountant in Kansas shall have completed 80 hours of accept- able continuing education (CE) during each bien- nial period for renewal and shall be in possession…

Continuing education programs; requirements. (a) A program designed to allow a participant to learn a given subject through in- teraction with an instructor and other participants in a classroom or conference setting, or intrafirm program using the internet, may be approved for c…

Continuing education controls and reporting. (a) When applying for renewal of the permit to practice, each applicant shall sign a statement indicating the applicant’s compliance with the requirements in K.A.R. 74-4-7 and 74-4- 8, unless the applicant qualifies for the exemption o…

(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; revoked May 1, 1985.)

Independence. (a) Each certi- fied public accountant, firm, and licensed munici- pal public accountant shall be independent in the performance of professional services as required by the following standards, as applicable: (1)AICPA“codeofprofessionalconduct,”includ- ing the inter…

Integrity and objectivity. (a) In the performance of professional services, each certified public accountant, firm, and licensed municipal public accountant shall maintain objec- tivity and integrity, shall be free of conflicts of in- terest, and shall not knowingly misrepresent …

Commissions and referral fees. Each certified public accountant or firm shall comply with the AICPA “code of profession- al conduct” regarding commissions and referral fees, including the interpretations, as contained in the AICPA professional standards adopted by reference in K.…

Contingent fees. Each certified public accountant or firm shall comply with the AICPA “code of professional conduct” regarding 43 Code of Professional Conduct 74-5-203 contingent fees, including the definitions and in- terpretations, as contained in the AICPA profes- sional stand…

(Authorized by K.S.A. 1-202; ef- fective May 1, 1978; revoked Feb. 16, 2007.)

(Authorized by and implementing K.S.A. 1-202 and K.S.A. 1-302b; effective Nov. 17, 2000; amended May 27, 2005; amended May 19, 2006; amended Feb. 16, 2007.)

General standards. (a) Each certified public accountant, firm, or licensed mu- nicipal public accountant shall meet the following requirements: (1) Undertake only those professional services that the CPA, firm, or licensed municipal public accountant can reasonably expect to be c…

Compliance with standards. (a) Each certified public accountant or firm that performs auditing, attestation, review, compila- tion, management consulting, tax, or other pro- fessional services shall comply with the applicable professional standards promulgated by the follow- ing …

Accounting principles. Each certified public accountant, firm, or licensed mu- nicipal public accountant shall comply with the AICPA “code of professional conduct” regarding accounting principles, including the interpre- tations, as contained in the AICPA professional standards a…