- (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 April 26, 2024.)