Each certified public accountant who is an unincorporated sole proprietor shall perform the following, upon the issuance of the first report subject to peer review:

1. (a) Notify the board, on a form provided by the board;
2. (b) register as a firm with the board in compliance with K.S.A. 1-308 and amendments thereto; and
3. (c) provide a peer review letter of completion to the board within 18 months after the date on which the report subject to peer review was issued.

(Authorized by K.S.A. 1-202; implementing K.S.A. 1-202 and K.S.A. 1-308; effective Nov. 15, 2002; amended May 29, 2009.)