Certified public accountants; ownership of working papers; client communications, privileged, exception; availability of documents and information for peer reviews and board investigations.

1-401. Certified public accountants; ownership of working papers; client communications, privileged, exception; availability of documents and information for peer reviews and board investigations. (a) Except as otherwise provided in this section, all statements, records, schedules and memoranda, commonly known as working papers, made by a certified public accountant, or by any employee of a certified public accountant, incident to, or in the course of professional service to clients by such certified public accountant, except reports delivered to a client by such certified public accountant, shall be and remain the property of such certified public accountant in the absence of a written agreement between the certified public accountant and the client to the contrary. (b) No certified public accountant shall be examined through judicial process or proceedings without the consent of the client as to any communication made by the client to the certified public accountant in person or through the media of books of account and financial records, or as to advice, reports or working papers given or made thereon in the course of professional employment, nor shall a secretary, stenographer, clerk or assistant of a certified public accountant be examined without the consent of the client concerned, concerning any fact the knowledge of which any such person has acquired in such capacity or relationship with the certified public accountant. Nothing in this section shall be construed as limiting the authority of this state or of the United States or any agency of this state or of the United States to subpoena books of account, financial records, reports or working papers or other documents and use such information in connection with any investigation, public hearing or court proceeding. This privilege shall not exist when any such communication is material to the defense of an action against a certified public accountant and as otherwise provided by this section. (c) Nothing in subsection (a) shall prohibit a certified public accountant, or any employee of a certified public accountant, from disclosing any data to any other certified public accountant, or anyone employed by a certified public accountant in connection with peer reviews of such certified public accountant's accounting and auditing practice. Nothing in subsection (a) shall prohibit the board of accountancy from securing working papers in connection with any investigation authorized under law. Nothing in subsection (b) shall prohibit a certified public accountant or anyone employed by a certified public accountant from disclosing any data to any other certified public accountant or anyone employed by a certified public accountant in connection with peer reviews of such certified public accountant's accounting and auditing practice nor shall such disclosure waive the privilege. Persons conducting such peer reviews shall be subject to the same duty of confidentiality in regard to such data as is applicable to certified public accountants under this section. (d) As used in this section, "certified public accountant" means a person who holds a permit from the board of accountancy to engage in practice as a certified public accountant in this state. History: L. 1981, ch. 1, § 1; L. 1992, ch. 241, § 1; May 21. Law Review and Bar Journal References: "A Quantitative and Descriptive Survey of Evidence Law in the Kansas Appellate Courts," Stanley D. Davis, 37 K.L.R. 715, 757 (1989). "When Professions Collide—Lawyers' Responses to Auditors' Requests," Charles D. Lee, 61 J.K.B.A. No. 2, 27, 31 (1992). "Identifying and Preserving the Attorney-Client Privilege in Various Business Transactions," David J. Haydon, 61 J.K.B.A. No. 8, 24, 29 (1992). "A Profession on the Threshold: The Bar Considers Multiple Discipline Practices," J. Nick Badgerow, 69 J.K.B.A. No. 3, 12 (2000). Attorney General's Opinions: Certified public accountants; account; client privilege, extent. 88-70. Legislative post audit committee to contract with firm or firms to perform financial compliance audits; public records; audit working papers of such contracted private firms. 91-157. Legislative post audit; open public records; duty of confidentiality; mortgage credit certificate program records. 91-158. CASE ANNOTATIONS 1. Cited; expertise as to terms of oral contract for percentage of oil rig profits, privileged information examined. Holley v. Allen Drilling Co., 241 Kan. 707, 712, 740 P.2d 1077 (1987). 2. BOTA order granting taxpayer's costs in bringing motion to compel due to appellant's improper assertion of CPA-client privilege upheld. In re Tax Appeal of American Restaurant Operations, 264 Kan. 518, 535, 957 P.2d 473 (1998). Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026