Kan. Admin. Regs. § 74-5-201 - General standards
(a) Each certified
public accountant or firm shall meet the following requirements:
(1) Undertake only those professional
services that the CPA or firm can reasonably expect to be completed with
professional competence;
(2)
exercise due professional care in the performance of professional
services;
(3) adequately plan and
supervise the performance of professional services; and
(4) obtain sufficient relevant data to afford
a reasonable basis for conclusions or recommendations in relation to any
professional services performed.
(b) The AICPA "code of professional conduct"
regarding general standards, including the interpretations as contained in the
AICPA professional standards adopted by reference in
K.A.R.
74-5-2, shall be used in determining whether
there is compliance with the general standards.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.