Kansas Statutes

Chapter 1.—ACCOUNTANTS; CERTIFIED PUBLIC

Cross References to Related Sections:

Municipal auditing and accounting, see 75-1117 et seq.

• Article 1.—EXAMINATION AND CERTIFICATION OF PUBLIC ACCOUNTANTS
  • 1-101 through 1-109 Repealed.
• Article 2.—STATE BOARD OF ACCOUNTANCY
  • 1-201 Membership; appointment; qualifications; term; vacancies; removal.
  • 1-202 Organization; officers; meetings; records; powers and duties; rules and regulations; standards and guides.
  • 1-203 Compensation and expenses.
  • 1-204 Disposition of moneys; board of accountancy fee fund.
  • 1-205 Powers of the board; investigation of complaints; subpoenas; witness fees and mileage; district court jurisdiction.
  • 1-206 Same; allocation of costs.
• Article 3.—LICENSURE, EXAMINATION AND REGISTRATIO
  • 1-301 Fees; determination and fixing amounts; notification of permit holders.
  • 1-302 Qualifications for certificate; refusal to grant on moral character grounds.
  • 1-302a Education requirement for admission to examination.
  • 1-302b Qualifications for permit to practice; supervisory qualifications; licensees of other states relocating business to Kansas, issuance of certificate and permit, when.
  • 1-303 Repealed.
  • 1-304 Frequency of examinations; rules and regulations governing examination process; contractual authority of board.
  • 1-305 Repealed.
  • 1-306 Repealed.
  • 1-307 Reciprocity; waiver of examination; conditions; requirements.
  • 1-308 Firms authorized to practice; annual registration; fee; partner, shareholder and member requirements; designation of responsible permit holder; firm name; notification of board upon changes; mandatory registration; prohibitions.
  • 1-309 Repealed.
  • 1-310 Permit to practice; to whom issued; expiration; renewal; continuing education requirements; reinstatement upon failure to renew.
  • 1-311 Grounds for denial, revocation or suspension of permit, certificate, registration or practice privilege; additional administrative sanctions or remedies; proceedings.
  • 1-312 Grounds for denial, revocation or suspension of firm's registration; other administrative remedies.
  • 1-313, 1-314 Repealed.
  • 1-315 Reissuance of revoked or suspended certificate, registration or permit; reinstatement of practice privilege.
  • 1-316 Unlawful acts; penalty.
  • 1-317 Repealed.
  • 1-318 Enjoining unlawful acts.
  • 1-319 Acts constituting prima facie evidence for injunction.
  • 1-320 Repealed.
  • 1-321 Definitions.
  • 1-322 Practice privilege; requirements; conditions; disciplinary actions.
• Article 4.—GENERAL PROVISIONS
  • 1-401 Certified public accountants; ownership of working papers; client communications, privileged, exception; availability of documents and information for peer reviews and board investigations.
  • 1-402 Liability for professional negligence; restrictions.
  • 1-403 Same; effect on common law.
• Article 5.—QUALITY REVIEW OR PEER REVIEW PROGRAM
  • 1-501 Peer review; firm registration; board oversight; waivers; privileged information; closed sessions of the board; immunity.