Kan. Admin. Regs. § 74-5-202 - Compliance with standards

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

(a) Each certified public accountant or firm that performs auditing, attestation, review, compilation, management consulting, tax, or other professional services shall comply with the applicable professional standards promulgated by the following entities, which are adopted by reference in K.A.R. 74-5-2 and this regulation:
(1) The federal accounting standards advisory board;
(2) the financial accounting standards board;
(3) the governmental accounting standards board;
(4) the PCAOB;
(5) the international accounting standards board;
(6) the municipal services team of the office of the chief financial officer, Kansas department of administration;
(7) the AICPA accounting and review services committee;
(8) the AICPA auditing standards board;
(9) the AICPA management consulting services executive committee;
(10) the AICPA tax executive committee;
(11) the AICPA forensic and valuation services executive committee;
(12) the AICPA professional ethics executive committee;
(13) the AICPA personal financial planning executive committee; and
(14) the AICPA peer review board.
(b) Each licensed municipal public accountant shall comply with the generally accepted auditing standards in the 2017 "Kansas municipal audit and accounting guide," including appendices A through N, prescribed by the director of accounts and reports, department of administration, and hereby adopted by reference.

Notes

Kan. Admin. Regs. § 74-5-202
Authorized by and implementing K.S.A. 1-202 and K.S.A. 75-1119; effective Jan. 1, 1966; amended Jan. 1, 1972; amended Jan. 1, 1974; amended May 1, 1978; amended, E-82-27, Dec. 22, 1981; amended May 1, 1982; amended May 1, 1985; amended May 1, 1986; amended May 1, 1987; amended May 1, 1988; amended May 22, 1989; amended Jan. 7, 1991; amended July 13, 1992; amended Aug. 23, 1993; amended Sept. 26, 1994; amended Jan. 12, 1996; amended Sept. 25, 1998; amended Sept. 10, 1999; amended Nov. 17, 2000; amended Nov. 2, 2001; amended Nov. 15, 2002; amended Nov. 14, 2003; amended May 27, 2005; amended May 19, 2006; amended Feb. 16, 2007; amended Jan. 11, 2008; amended May 29, 2009; amended Nov. 29, 2010; amended May 25, 2012; amended March 21, 2014; amended Feb. 19, 2016; amended by Kansas Register Volume 37, No. 02; effective January 26, 2018.

The following state regulations pages link to this page.



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.