Kansas Administrative Regulations
Agency 74 - BOARD OF ACCOUNTANCY
Article 5 - CODE OF PROFESSIONAL CONDUCT
Section 74-5-201 - General standards
Universal Citation: KS Admin Regs 74-5-201
Current through Register Vol. 43, No. 12, March 20, 2024
(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.
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