Kan. Admin. Regs. § 74-5-2a

Current through Register Vol. 43, No. 25, June 20, 2024

Section 74-5-2a - Definitions of terms in the AICPA code of professional conduct

(a) The definitions of the terms in ET 0.400 of the AICPA "code of professional conduct," as adopted by reference in K.A.R. 74-5-2, shall be applicable wherever these terms are used in this article, including any document adopted by reference in this article.

(b) The term "member," as used in the AICPA "code of professional conduct," shall mean any certified public accountant or firm.

Authorized by and implementing K.S.A. 1-202; effective May 29, 2009; amended Feb. 19, 2016; amended by Kansas Register Volume 43, No. 15; effective 4/26/2024.