1-402.   Liability for professional negligence; restrictions.No person, proprietorship, partnership or registered firm authorized to practice as acertified publicaccountant pursuant to article 3 of chapter 1 of the Kansas StatutesAnnotated, or any employee, agent, partner, officer, shareholder or memberthereof, shall be liable to any person or entity for civil damages resultingfrom acts, omissions, decisions or other conduct amounting to negligence inthe rendition of professional accounting services unless:

      (a)   The plaintiff directly engaged such person, proprietorship or registered firm to perform theprofessional accounting services; or

      (b) (1)   the defendant knew at the time of the engagement or thedefendant and the client mutually agreed after the time of the engagement thattheprofessional accounting services rendered the client would be madeavailable to the plaintiff, who was identified in writing to the defendant;and(2) the defendant knew that the plaintiff intended to rely upon theprofessional accounting services rendered the client in connection withspecified transactions described in writing.

      History:   L. 1987, ch. 1, § 1;L. 1995, ch. 152, § 11; July 1.