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Statute 1-101 to 1-109 Repealed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Statute 1-303 Repealed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Statute 1-305 Repealed
Statute 1-306 Repealed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Statute 1-309 Repealed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Statute 1-313 Repealed
Statute 1-314 Repealed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)

Article 1 Examinations
Article 2 Applications (Information on CPA Exam Application and Course Requirements)
Article 3 Issuance of Certificates
Article 4 Permits to Practice (Continuing Education Requirements)
Article 5 Code of Professional Conduct
Article 6 Additional Offices
Article 7 Firm Registration
Article 10 Licensed Municipal Public Accountants
Article 11 Peer Review Program
Article 12 Fees
Article 15 Uniform Accountancy Act
Article 16 Cooperation and Notification