Kan. Admin. Regs. § 74-5-102 - Integrity and objectivity
(a) In the
performance of professional services, each certified public accountant or firm
shall maintain objectivity and integrity, shall be free of conflicts of
interest, and shall not knowingly misrepresent facts to others or subordinate
the accountant's or firm's judgment to another's judgment. In tax practice, any
certified public accountant, or firm may resolve doubt in favor of the client
if there is reasonable support for that position.
(b) Each certified public accountant or firm
shall comply with the following applicable standards:
(1) AICPA "code of professional conduct,"
including the interpretations, as contained in the AICPA professional standards
adopted by reference in
K.A.R.
74-5-2(b) (5), which shall
be used in determining whether integrity and objectivity have been
maintained;
(2) chapter three of
the government auditing standards adopted by reference in
K.A.R.
74-5-2 ; and
(3) PCAOB rules, section 3, "professional
standards," part 5, "ethics," as adopted by reference in
K.A.R.
74-5-2.
Notes
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