Laws & Regulations

This is for informational purposes only. For a complete and accurate copy of the Accountancy Laws and Regulations, please refer to the Kansas Statutes Annotated as compiled and edited by the Kansas Revisor of Statutes and the Kansas Administrative Regulations as compiled and printed by the Office of the Kansas Secretary of State.

Accountancy Laws  (Effective July 1, 2016) (84 KB pdf )
(Note:  Please refer to the Statute books for the History on the accountancy laws.)

Statute 1-101 to 1-109 Repealed

  • Statute 1-201 Membership; appointment; qualifications; term; vacancies; removal
  • Statute 1-202 Organization; officers; meetings; records; powers and duties; rules and regulations
  • Statute 1-203 Compensation and expenses
  • Statute 1-204 Disposition of moneys; board of accountancy fee fund
  • Statute 1-205 Powers of the board; invetigation of complaints; subpoenas; witness fees and mileage; district court; jurisdiction
  • Statute 1-206 Same; allocation of costs.
  • Statute 1-301 Fees; determination and fixing amounts; notification of permit holders
  • Statute 1-302 Qualifications for certificate; refusal to grant on moral character grounds
  • Statute 1-302a Education requirement for admission to examination
  • Statute 1-302b Qualifications for permit to practice; supervisory qualifications; licensees of other states relocating business to Kansas, issuance of certificate and permit, when

Statute 1-303 Repealed

  • Statute 1-304 Frequency of examinations; rules and regulations governing examination process; contractual authority of board
  • Statute 1-305 Repealed
  • Statute 1-306 Repealed
  • Statute 1-307 Reciprocity; waiver of examination; conditions; requirements
  • Statute 1-308 Entities authorized to practice; annual registration; fee; partner, shareholder and member requirements; designation of responsible permit holder; firm name; notification of board upon changes; mandatory registration; prohibitions

Statute 1-309 Repealed

  • Statute 1-310 Permit to practice; to whom issued; expiration; renewal; continuing education requirements; reinstatement upon failure to renew
  • Statute 1-311 Grounds for denial, revocation or suspension of certificate or permit, certificate, notification, registration or practice privilege; additional administrative sanctions or remedies; proceedings
  • Statute 1-312 Grounds for revocation or suspension of firm’s registrations; other administrative remedies
  • Statute 1-313 Repealed
  • Statute 1-314 Repealed
  • Statute 1-315 Reissuance of revoked or suspended certificate, registration or permit; reinstatement of practice privilege
  • Statute 1-316 Unlawful acts; penalty
  • Statute 1-317 Repealed
  • Statute 1-318 Enjoining unlawful acts
  • Statute 1-319 Acts constituting prima facie evidence for injunction
  • Statute 1-320 Repealed
  • Statute 1-321 Definitions
  • Statute 1-322 Practice privilege; requirements; conditions; disciplinary actions
  • Statute 1-401 Certified public accountants; ownership of working papers; client communications, privileged, exception; availability of documents and information for peer reviews and board investigations
  • Statute 1-402 Liability for professional negligence; restrictions
  • Statute 1-403 Same; effect on common law
  • Statute 1-501 Peer review; firm registration; board oversight; waivers; privileged information; closed session of the board; immunity

Accountancy Regulations (Effective April 26, 2024)(305KB pdf)