Kansas Administrative Regulations Agency 74 - BOARD OF ACCOUNTANCY
Here’s an organized overview of Agency 74 – Kansas Administrative Regulations: Board of Accountancy:
📘 Structure by Article
Article 1 – Examinations (§ 74‑1‑1 to 74‑1‑8)
Regulates CPA exam procedures, retakes, scoring, and credits.
Article 2 – CPA Exam Application & Education Requirements (§ 74‑2‑1 to § 74‑2‑8)
Covers application eligibility, transcripts, residency, and concentration requirements (law.cornell.edu, sos.ks.gov, regulations.justia.com).
Article 3 – Issuance of Certificates (§ 74‑3‑1 to § 74‑3‑8)
Details requirements for obtaining a CPA certificate, including ethics exam completion as per § 74‑3‑8 (ksboa.kansas.gov).
Article 4 – Permits to Practice & Continuing Professional Education (§ 74‑4‑1 to § 74‑4‑10)
Experience: Permit-holders supervising attest services must meet AICPA/PCAOB/governmental audit standards (§ 74‑4‑1a) (ksboa.kansas.gov).
CE Requirements (§ 74‑4‑7): 80 hours biennially, including 2 in ethics, with documentation rules (law.cornell.edu).
Article 5 – Code of Professional Conduct (§ 74‑5‑1‑? to multiple §§)
Incorporates AICPA, PCAOB, GAO, SEC independence, objectivity, competence, confidentiality, advertising, firm naming, and acts discreditable (ksboa.kansas.gov).
Key sections include:
SEC independence (Rule 101) § 74‑5‑101; objectivity Rule 102; commissions Rule 503; contingent fees Rule 302 (ksboa.kansas.gov).
Confidentiality § 74‑5‑301 (casetext.com).
Enforced firm-naming rules (§ 74‑5‑406) (ksboa.kansas.gov).
Articles 6–8 – Offices, Firm Registration & Corporate Practice
Article 6: Additional offices details.
Article 7 (§ 74‑7‑1 to ‑4): Firm registration: registration eligibility, competency affirmation, annual renewal by 12/31 & fees (law.cornell.edu, regulations.justia.com).
Article 8: Corporate practice provisions.
Article 9 – Continuing Education (§ 74‑9‑1 to ‑4)
Likely supports Article 4; specifics not detailed in current sources but relates to CE (law.cornell.edu).
Article 10 – [Revoked]
Former Licensed Municipal Public Accountant rules removed; provisions distributed to other articles (sos.ks.gov).
Article 11 – Peer Review Program (§ 74‑11‑1 to ‑15)
Defines peer review terms, eligibility, standards, oversight, and renewal processes .
Articles 12–16 – Fees, Temporary Permits, LLCs, Uniform Act, Cooperation
Article 12: Fee schedules (certificates, permits, renewal) (kssos.org).
Article 13–14: Temporary permits & LLC rules.
Article 15: Uniform Accountancy Act integration.
Article 16: Cooperation & notification rules moved from revoked sections (regulations.justia.com, sos.ks.gov, law.cornell.edu).
📋 Snapshot Summary
| Article | Focus Area |
|---|---|
| 1 | CPA exam rules |
| 2 | Exam application & education |
| 3 | Certificate issuance |
| 4 & 9 | Permit maintenance & CE |
| 5 | Professional conduct code |
| 6–8 | Firm structure & registration |
| 11 | Peer review system |
| 12–16 | Fees, permits, LLCs, Act, and compliance |
ℹ️ Recent Updates
CE documentation and clarity on attest experience (§ 74‑4‑7 amendments Jan 18, 2024) (sos.ks.gov, regulations.justia.com, law.cornell.edu, casetext.com, ksboa.kansas.gov).
Exam score validity extended (18 → 30 months) in § 74‑1‑3 (sos.ks.gov).
Removal of Licensed Municipal Public Accountant references and relocation of § 74‑5‑407/408 to Article 16 completed April 2024 (sos.ks.gov).
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