(a) Each certified public accountant or firm shall meet the following requirements:
- (1) Undertake only those professional services that the CPA or firm can reasonably expect to be completed with professional competence;
- (2) exercise due professional care in the performance of professional services;
- (3) adequately plan and supervise the performance of professional services; and
- (4) obtain sufficient relevant data to afford a reasonable basis for conclusions or recommendations in relation to any professional services performed.
- (b) The AICPA "code of professional conduct" regarding general standards, including the interpretations as contained in the AICPA professional standards adopted by reference in K.A.R. 74-5-2, shall be used in determining whether there is compliance with the general standards.
(Authorized by and implementing K.S.A. 1-202; effective Jan. 1, 1966; amended Jan. 1, 1972; amended Jan. 1, 1974; amended May 1, 1978; amended May 1, 1985; amended May 27, 2005; amended Jan. 11, 2008; amended May 29, 2009; amended Feb. 19, 2016; amended April 26, 2024.)