Kan. Admin. Regs. § 74-7-2 - Firms eligible for registration
(a)
Unless exempt from registration pursuant to
K.S.A. 1-308 and amendments thereto, before
practicing certified public accountancy, a firm, as defined in
K.S.A. 1-321 and amendments thereto, shall meet the
following requirements:
(1) Register with the
board on forms provided by the board;
(2) affirm that any individual who signs or
authorizes someone to sign the accountant's report on any audit, review, or
compilation or on the examination of prospective financial information on
behalf of the firm has met the competency requirements specified in
K.A.R.
74-4-1a ; and
(3) pay the fee specified in
K.A.R.
74-12-1.
(b) Each firm shall renew its registration
annually on or before December 31 on forms provided by the board and shall pay
the fee specified in
K.A.R.
74-12-1.
Notes
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