Kansas Administrative Regulations
Agency 74 - BOARD OF ACCOUNTANCY
Article 5 - CODE OF PROFESSIONAL CONDUCT
Section 74-5-301 - Confidential client information

Universal Citation: KS Admin Regs 74-5-301

Current through Register Vol. 43, No. 12, March 20, 2024

(a) A certified public accountant, firm, or licensed municipal public accountant shall not disclose any confidential client information without the consent of the client.

(b) The AICPA "code of professional conduct," including the interpretations as contained in the AICPA professional standards adopted by reference in K.A.R. 74-5-2(b)(5), shall be used by the board in determining compliance with subsection (a).

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