Kansas Administrative Code

(Authorized by K.S.A. 1-202; effective Jan. 1, 1966; amended Jan. 1, 1974; amended May 1, 1978; revoked Jan. 11, 2008.)

(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.)

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 ref- erence in K.A.R. 74-5-2, shall be applicable wher- ever these terms are used in this article, including any…

Applicability of AICPA pro- fessional standards. The AICPA professional standards shall apply to each certified public ac- countant, firm, and licensed municipal public ac- countant as defined in K.A.R. 74-5-2, regardless of whether the person or entity is a member of the AICPA. …

Confidential client informa- tion. (a) A certified public accountant, firm, or li- censed municipal public accountant shall not dis- close any confidential client information without the consent of the client. (b) The AICPA “code of professional conduct,” including the interpreta…

(Authorized by and implementing K.S.A. 1-202; effective Jan. 1, 1966; amended Jan. 1, 1974; amended May 1, 1978; amended Nov. 2, 2001; amended Nov. 15, 2002; amended May 29, 2009; revoked May 25, 2012.)

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

(Authorized by K.S.A. 1-202; ef- fective Jan. 1, 1966; revoked Jan. 1, 1974.)

Acts discreditable. (a) A certi- fied public accountant or firm shall not commit any act discreditable to the profession. (b) The AICPA “code of professional conduct,” including the interpretations of the AICPA pro- fessional standards adopted by reference in K.A.R. 74-5-2(b)(5),…

Acting through others. A certi- fied public accountant shall not permit others to carry out on his or her behalf, either with or with- out compensation, acts which, if carried out by the certified public accountant, would place him or her in violation of the rules of conduct. (Au…

Advertising. (a) A certified pub- lic accountant or firm shall not advertise in a man- ner that is false, misleading, or deceptive. (b) The use of any non-CPA’s name or the name of any firm not registered with the board as a firm, pursuant to K.S.A. 1-308 and K.S.A. 1-316 and ame…

(Authorized by K.S.A. 1-202; ef- fective May 1, 1978; revoked May 1, 1986.)

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 accountant” or “CPA” designation when perform- ing non-attest services in an organization that is not requi…

(Authorized by K.S.A. 1999 Supp. 1-202, as amended by L. 2000, Ch. 81, § 4; imple- menting K.S.A. 1999 Supp. 1-311, as amended by L. 2000, Ch. 81, § 13(a)(7); effective May 1, 1978; amended Aug. 23, 1993; amended Nov. 17, 2000; revoked Jan. 26, 2018.)

Certified public accountants who own a separate business. Each certified public accountant in the practice of certified pub- lic accountancy who owns an interest in a separate business shall comply with ET section 1.810.010, titled “ownership of separate business,” of the AICPA “…

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 pro- fessional name that includes descriptive words relating to the quality of services offered or that i…

Cooperation with the board. Each certified public accountant, firm, or licensed municipal public accountant shall cooperate in a timelymannerwiththeboardinitsinvestigationof complaints or possible violations of the accounting statutes or the regulations of the board. Coopera- tio…

Change of name or address. Each certified public accountant shall notify the board in writing of any change in the person’s name, home address, employer name, business address, or electronic-mail address within 30 days of the change. (Authorized by and implementing K.S.A. 1-202; …

Definitions of office and firm. (a) “Office” shall mean any space that is identified to thepublicasbeingconnectedwitharegisteredfirm with a location in Kansas, or for which there is a separate telephone listing in a telephone directory. (b) “Firm,” as used in this article, has th…

Management of an office. (a) Each firm or sole proprietorship with an office, as de- fined by K.A.R. 74-6-1, that is located in this state shall have one resident manager in charge of the office who is the holder of a current permit to practice as a certified public accountant is…

Emergency assistance. A certi- fied public accountant holding a current permit to practice in this state may, upon notification to the board, provide services leading to the dispo- sition of a deceased certified public accountant’s practice. In the case of a disabled or incapacit…

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

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 K.S.A. 1-321 and amendments thereto, shall meet the following requirements: (1) Register wit…

Revocable living trusts. An owner of a firm may include a partner, shareholder, mem- ber, or a trustee of a revocable living trust estab- lished by a licensed CPA or other natural person permitted to own an interest in a firm pursuant to K.S.A. 1-308 and amendments thereto, if th…

Notification; firm registration; sole proprietors. Each certified public accoun- tant who is an unincorporated sole proprietor shall perform the following, upon the issuance of the first report subject to peer review: (a) Notify the board, on a form provided by the board; (b) reg…

(Authorized by K.S.A. 1-202; effec- tive Jan. 1, 1972; amended May 1, 1980; revoked, E-82-27, Dec. 22, 1981; revoked May 1, 1982.)

(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 1, 1988; amended Aug. 23, 1993; revoked Jan. 12, 1996.)

(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; amended May 1, 1982; revoked May 1, 1985.)

(Authorized by K.S.A. 1-202(a); effec- tive Jan. 1, 1972; amended May 1, 1980; revoked, E-82-27, Dec. 22, 1981; revoked May 1, 1982.)

(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.)

(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.) 74-9-2 to 74-9-4. (Authorized by K.S.A. 1-310(b); effective Jan. 1, 1974; amended May 1, 1978; revoked, E-82-27, Dec. 22, 1981;…

(Authorized by K.S.A. 16-506(a); effective Jan. 1, 1966; revoked, E-77-27, May 21, 1976; revoked Feb. 15, 1977.) SALES FINANCE

(Authorized by K.S.A. 16-506(a); effective Jan. 1, 1966; revoked, E-77-27, May 21, 1976; revoked Feb. 15, 1977.) SALES FINANCE 75-28-1 and 75-28-2. (Authorized by K.S.A. 16-506(a); effective Jan. 1, 1966; revoked, E-77-27, May 21, 1976; revoked Feb. 15, 1977.) 75-29-1 and 75-29-2…

Making transactions outside of the scope of the Kansas uniform consumer credit code subject to same. The parties to a sale, lease, loan, or modification of a sale, lease, or loan that is not a consumer credit transaction may agree in a writing signed by the parties to make the tr…

(AuthorizedbyK.S.A.16a-6-104(e); effective, E-74-13, Jan. 1, 1974; effective May 1, 1975; revoked Aug. 9, 1996.)

(Authorized by K.S.A. 16a-6- 104(e); implementing K.S.A. 16a-2-502, as amended by 1992 H.B. 2838, section 1; effective, E-74-13, Jan. 1, 1974; effective May 1, 1975; amended Aug. 6, 1990; amended Sept. 8, 1992; revoked Aug. 9, 1996.)

(AuthorizedbyK.S.A.16a-6-104(e); effective, E-74-13, Jan. 1, 1974; effective May 1, 1975; revoked Oct. 17, 1988.)

(Authorized by K.S.A. 1973 Supp. 16a-6-104(e); effective, E-74-13, Jan. 1, 1974; ef- fective May 1, 1975; revoked Oct. 17, 1988.)

(Authorized by K.S.A. 16a-6- 104(1)(e); effective, E-74-13, Jan. 1, 1974; ef- fective May 1, 1975; amended, E-77-28, May 21, 1976; amended Feb. 15, 1977; amended, E-78-13, April 21, 1977; amended May 1, 1978; revoked May 1, 1982.) 75-6-16 to 75-6-18. (Authorized by K.S.A. 16a-6-1…

(AuthorizedbyK.S.A.16a-6-104(e), 16a-2-510(5); effective, E-74-17, April 5, 1974; ef- fective May 1, 1975; revoked Jan. 16, 1989.) 75-6-20 to 75-6-22. (Authorized by K.S.A. 16a-6-104(e); effective May 1, 1975; revoked May 1, 1982.)

(Authorized by K.S.A. 16a-6-104(e); implementing K.S.A. 16a-1-301(1); effective, E-74-13, Jan. 1, 1974; effective May 1, 1975; amended May 1, 1984; revoked July 14, 2000.) 75-6-3 and 75-6-4. (Authorized by K.S.A. 16a-6-104(e); effective, E-74-13, Jan. 1, 1974; ef- fective May 1, …

(K.S.A. 16a-3-305(1)). No assign- ment of earnings. When a debtor authorizes a deduction from his earnings by the debtor’s em- ployer to be paid to the employee’s creditor in ac- cordance with the provision permitting such a de- duction in K.S.A. 16a-3-305(1), the authorization p…

(Authorized by and implementing K.S.A. 16a-2-401a; effective, E-79-9, April 20, 1978; effective May 1, 1979; amended, E-81-15, June 25, 1980; amended May 1, 1981; amend- ed, T-83-16, July 1, 1982; amended May 1, 1983; amended, T-85-18, July 1, 1984; amended May 1, 1985; amended, …

(Authorized by K.S.A. 1978 Supp. 16a-2-401a(3), 16a-6-104(1)(e); effective May 1, 1979; revoked Aug. 9, 1996.)

Federal consumer credit laws. (a) Each creditor subject to the federal laws and regulations set forth below shall make the disclo- sures required under these laws and regulations, and shall comply with all other terms and provi- sions of these laws and regulations applicable to t…

(AuthorizedbyK.S.A.16a-6-104(e); implementing K.S.A. 16a-2-510(4); effective, T-83-16, July 1, 1982; effective May 1, 1983; re- voked Oct. 17, 1988.)

(Authorized by K.S.A. 16a-6-104(e) and implementing K.S.A. 1985 Supp. 16a-2-401, 54 CONSUMER AND MORTGAGE LENDING DIVISION 75-6-29 as amended by 1986 HB No. 3018; effective, T-87-19, July 23, 1986; amended May 1, 1987; re- voked Oct. 17, 1988.)

(Authorized by K.S.A. 16a-6-104(1) (e) and implementing K.S.A. 1987 Supp. 16a-2- 510(3)(4)(5), as amended by L. 1988, Ch. 86, Sec. 5; effective Jan. 16, 1989; revoked Aug. 9, 1996.)

Application; place of business. (a) Each person who proposes to engage in any of the activities for which a license is required under K.S.A. 16a-2-301, and amendments thereto, shall first apply for and obtain a license for each of the person’s places of business. Each applicant f…

Bond requirements. (a) Each ap- plicant for a supervised loan license shall submit a bond in the following amounts: (1) For any applicant who engages in or intends to engage in making loans secured by an interest in real property or contracts for deed, $250,000.00 for the first l…