1-202.   Organization; officers; meetings; records;powers and duties; rules and regulations; standards and guides.(a) Each year the board shall meet and organize by electing a chairpersonand a vice-chairperson from its membership. The board shall appoint asecretary, who need not be a member of the board. The board shall meet at thecall of the chairperson but not less thantwice each year and shall have a seal. The chairperson and the secretary ofthe board shall have the power to administer oaths.

      (b)   The board shall keep records of all proceedings and actions by andbefore it. In any proceedings in court, civil or criminal, arising out ofor founded upon any provisions of this act, copies of such records whichare certified as correct by the secretary of the board under the seal ofthe board shall be admissible in evidence and shall be prima facie evidenceof the correctness of the contents thereof.

      (c)   The board may:

      (1) provide for certification,notification andregistration andissue permits to practice in accordance with the provisions of this act;

      (2)   adopt, amend and revoke rules and regulations governing itsadministration and enforcement of this act,includingbut not limited to: (A) Educational qualifications required under K.S.A. 1-302aandamendments thereto; (B) experience qualifications required under K.S.A. 1-302bandamendments thereto; (C) continuing professional education qualificationsrequiredunder K.S.A. 1-310 and amendments thereto; (D) professional conduct directed tocontrolling the quality of services by licensees, and dealing among otherthings withindependence, integrity and objectivity, competence and technical standards,responsibilities to the public and clients, commissions and referral fees,contingentfees, advertising, firm names, discreditable acts and communication with theboard; (E) professional standards applicable to licensees; (F) the manner andcircumstancesof use of the titles "certified public accountant" and "C.P.A."; (G) peerreviewsrequired in K.S.A. 1-501 and amendments thereto; (H) the definition ofsubstantialequivalency for purposes of K.S.A. 1-322 and amendments thereto; and(I) suchother rules and regulations as the board may deem necessary to regulate thepracticeof certified public accountancy.

      (d)   The board shall:

      (1)   Keep accounts of its receipts and disbursements;

      (2)   keep aregister of Kansas certificates issued by the board;

      (3)   deny, revoke, suspendandreinstate certificates, notifications, firm registrations and permits; and

      (4)   initiateproceedings, holdhearings and do all things necessary to regulate the practice of certifiedpublicaccountancy.

      (e)   Any statements on standards and guides imposed by the board shall meetthe standards or guides developed for general application either by theAmericaninstitute of certified public accountants or the division of accounts andreports which are in effect on July 1, 2001, or any later version asadopted by the board in rules and regulations.

      (f)   A majority of the board shall constitute a quorum forthetransaction of any business at any meeting of the board.

      History:   L. 1951, ch. 1, § 2; L. 1981, ch. 2, § 2; L.1987, ch. 2, § 2;L. 1997, ch. 100, § 1;L. 2000, ch. 81, § 4;L. 2001, ch. 120, § 7; July 1.