Kan. Admin. Regs. § 74-5-201 - General standards

Current through Register Vol. 40, No. 39, September 30, 2021

(a) Each certified public accountant, firm, or licensed municipal public accountant shall meet the following requirements:
(1) Undertake only those professional services that the CPA, firm, or licensed municipal public accountant 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

Kan. Admin. Regs. § 74-5-201
Authorized by and implementing K.S.A. 1-202; effective Jan. 1, 1966; amended Jan. 1, 1972; amended Jan. 1, 1974; amended May 1, 1978; amended May 1, 1985; amended May 27, 2005; amended Jan. 11, 2008; amended May 29, 2009; amended by Kansas Register Volume 35, No. 05; effective Feb. 19, 2016.

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