Kan. Admin. Regs. § 74-4-1a - Experience requirement for attest services
(a) Each permit
holder who supervises attest services or who signs or authorizes a person to
sign a report on any audit, attest, review, or compilation engagement on behalf
of a firm shall meet the requirements set forth in the "statements on quality
control standards" issued by the auditing standards board of the American
institute of certified public accountants and contained in the "AICPA
professional standards," as adopted by reference in K.A.R. 74-5-2.
(b) Notwithstanding subsection (a), each
permit holder who supervises attest services or signs or authorizes a person to
sign a report on any applicable engagement on behalf of a firm that is
registered with the PCAOB shall comply with the applicable standards of the
PCAOB, which are adopted by reference in K.A.R. 74-5-2.
(c) Each permit holder who supervises attest
services or who signs or authorizes a person to sign a report for a
governmental audit engagement on behalf of a firm shall comply with the
government auditing standards adopted by reference in K.A.R. 74-5-2.
Notes
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