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 chairperson
and a vice-chairperson from its membership. The board shall appoint a
secretary, who need not be a member of the board. The board shall meet at the
call of the chairperson but not less than
twice each year and shall have a seal. The chairperson and the secretary of
the board shall have the power to administer oaths.
(b) The board shall keep records of all proceedings and actions by and
before it. In any proceedings in court, civil or criminal, arising out of
or founded upon any provisions of this act, copies of such records which
are certified as correct by the secretary of the board under the seal of
the board shall be admissible in evidence and shall be prima facie evidence
of the correctness of the contents thereof.
(c) The board may:
(1) provide for certification,
notification and
registration and
issue permits to practice in accordance with the provisions of this act;
(2) adopt, amend and revoke rules and regulations governing its
administration and enforcement of this act,
including
but not limited to: (A) Educational qualifications required under K.S.A. 1-302a
and
amendments thereto; (B) experience qualifications required under K.S.A. 1-302b
and
amendments thereto; (C) continuing professional education qualifications
required
under K.S.A. 1-310 and amendments thereto; (D) professional conduct directed to
controlling the quality of services by licensees, and dealing among other
things with
independence, integrity and objectivity, competence and technical standards,
responsibilities to the public and clients, commissions and referral fees,
contingent
fees, advertising, firm names, discreditable acts and communication with the
board; (E) professional standards applicable to licensees; (F) the manner and
circumstances
of use of the titles "certified public accountant" and "C.P.A."; (G) peer
reviews
required in K.S.A. 1-501 and amendments thereto; (H) the definition of
substantial
equivalency for purposes of K.S.A. 1-322 and amendments thereto; and
(I) such
other rules and regulations as the board may deem necessary to regulate the
practice
of certified public accountancy.
(d) The board shall:
(1) Keep accounts of its receipts and disbursements;
(2) keep a
register of Kansas certificates issued by the board;
(3) deny, revoke, suspend
and
reinstate certificates, notifications, firm registrations and permits; and
(4) initiate
proceedings, hold
hearings and do all things necessary to regulate the practice of certified
public
accountancy.
(e) Any statements on standards and guides imposed by the board shall meet
the standards or guides developed for general application either by the
American
institute of certified public accountants or the division of accounts and
reports which are in effect on July 1, 2001, or any later version as
adopted by the board in rules and regulations.
(f) A majority of the board shall constitute a quorum for
the
transaction 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.
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 chairperson
and a vice-chairperson from its membership. The board shall appoint a
secretary, who need not be a member of the board. The board shall meet at the
call of the chairperson but not less than
twice each year and shall have a seal. The chairperson and the secretary of
the board shall have the power to administer oaths.
(b) The board shall keep records of all proceedings and actions by and
before it. In any proceedings in court, civil or criminal, arising out of
or founded upon any provisions of this act, copies of such records which
are certified as correct by the secretary of the board under the seal of
the board shall be admissible in evidence and shall be prima facie evidence
of the correctness of the contents thereof.
(c) The board may:
(1) provide for certification,
notification and
registration and
issue permits to practice in accordance with the provisions of this act;
(2) adopt, amend and revoke rules and regulations governing its
administration and enforcement of this act,
including
but not limited to: (A) Educational qualifications required under K.S.A. 1-302a
and
amendments thereto; (B) experience qualifications required under K.S.A. 1-302b
and
amendments thereto; (C) continuing professional education qualifications
required
under K.S.A. 1-310 and amendments thereto; (D) professional conduct directed to
controlling the quality of services by licensees, and dealing among other
things with
independence, integrity and objectivity, competence and technical standards,
responsibilities to the public and clients, commissions and referral fees,
contingent
fees, advertising, firm names, discreditable acts and communication with the
board; (E) professional standards applicable to licensees; (F) the manner and
circumstances
of use of the titles "certified public accountant" and "C.P.A."; (G) peer
reviews
required in K.S.A. 1-501 and amendments thereto; (H) the definition of
substantial
equivalency for purposes of K.S.A. 1-322 and amendments thereto; and
(I) such
other rules and regulations as the board may deem necessary to regulate the
practice
of certified public accountancy.
(d) The board shall:
(1) Keep accounts of its receipts and disbursements;
(2) keep a
register of Kansas certificates issued by the board;
(3) deny, revoke, suspend
and
reinstate certificates, notifications, firm registrations and permits; and
(4) initiate
proceedings, hold
hearings and do all things necessary to regulate the practice of certified
public
accountancy.
(e) Any statements on standards and guides imposed by the board shall meet
the standards or guides developed for general application either by the
American
institute of certified public accountants or the division of accounts and
reports which are in effect on July 1, 2001, or any later version as
adopted by the board in rules and regulations.
(f) A majority of the board shall constitute a quorum for
the
transaction 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.
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 chairperson
and a vice-chairperson from its membership. The board shall appoint a
secretary, who need not be a member of the board. The board shall meet at the
call of the chairperson but not less than
twice each year and shall have a seal. The chairperson and the secretary of
the board shall have the power to administer oaths.
(b) The board shall keep records of all proceedings and actions by and
before it. In any proceedings in court, civil or criminal, arising out of
or founded upon any provisions of this act, copies of such records which
are certified as correct by the secretary of the board under the seal of
the board shall be admissible in evidence and shall be prima facie evidence
of the correctness of the contents thereof.
(c) The board may:
(1) provide for certification,
notification and
registration and
issue permits to practice in accordance with the provisions of this act;
(2) adopt, amend and revoke rules and regulations governing its
administration and enforcement of this act,
including
but not limited to: (A) Educational qualifications required under K.S.A. 1-302a
and
amendments thereto; (B) experience qualifications required under K.S.A. 1-302b
and
amendments thereto; (C) continuing professional education qualifications
required
under K.S.A. 1-310 and amendments thereto; (D) professional conduct directed to
controlling the quality of services by licensees, and dealing among other
things with
independence, integrity and objectivity, competence and technical standards,
responsibilities to the public and clients, commissions and referral fees,
contingent
fees, advertising, firm names, discreditable acts and communication with the
board; (E) professional standards applicable to licensees; (F) the manner and
circumstances
of use of the titles "certified public accountant" and "C.P.A."; (G) peer
reviews
required in K.S.A. 1-501 and amendments thereto; (H) the definition of
substantial
equivalency for purposes of K.S.A. 1-322 and amendments thereto; and
(I) such
other rules and regulations as the board may deem necessary to regulate the
practice
of certified public accountancy.
(d) The board shall:
(1) Keep accounts of its receipts and disbursements;
(2) keep a
register of Kansas certificates issued by the board;
(3) deny, revoke, suspend
and
reinstate certificates, notifications, firm registrations and permits; and
(4) initiate
proceedings, hold
hearings and do all things necessary to regulate the practice of certified
public
accountancy.
(e) Any statements on standards and guides imposed by the board shall meet
the standards or guides developed for general application either by the
American
institute of certified public accountants or the division of accounts and
reports which are in effect on July 1, 2001, or any later version as
adopted by the board in rules and regulations.
(f) A majority of the board shall constitute a quorum for
the
transaction 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.