1. (a) Each certified public accountant or firm that performs auditing, attestation, review, compilation, management consulting, tax, or other professional services shall comply with the applicable professional standards promulgated by the following entities, which are adopted by reference in K.A.R. 74-5-2 and this regulation:

   1. (1) The federal accounting standards advisory board;
   2. (2) the financial accounting standards board;
   3. (3) the governmental accounting standards board;
   4. (4) the PCAOB;
   5. (5) the international accounting standards board;
   6. (6) the municipal services team of the office of accounts and reports, Kansas department of administration;
   7. (7) the AICPA accounting and review services committee;
   8. (8) the AICPA auditing standards board;
   9. (9) the AICPA management consulting services executive committee;
   10. (10) the AICPA tax executive committee;
   11. (11) the AICPA forensic and valuation services executive committee;
   12. (12) the AICPA professional ethics executive committee;
   13. (13) the AICPA personal financial planning executive committee; and
   14. (14) the AICPA peer review board.

(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, E-82-27, Dec. 22, 1981; amended May 1, 1982; amended May 1, 1985; amended May 1, 1986; amended May 1, 1987; amended May 1, 1988; amended May 22, 1989; amended Jan. 7, 1991; amended July 13, 1992; amended Aug. 23, 1993; amended Sept. 26, 1994; amended Jan. 12, 1996; amended Sept. 25, 1998; amended Sept. 10, 1999; amended Nov. 17, 2000; amended Nov. 2, 2001; amended Nov. 15, 2002; amended Nov. 14, 2003; amended May 27, 2005; amended May 19, 2006; amended Feb. 16, 2007; amended Jan. 11, 2008; amended May 29, 2009; amended Nov. 29, 2010; amended May 25, 2012; amended March 21, 2014; amended Feb. 19, 2016; amended Jan. 26, 2018; amended April 26, 2024.)