Kan. Stat. Ann. § 40-2233
A provider shall file with the commissioner within four months of completion of such provider's fiscal year the annual disclosure statement referred to in K.S.A. 40-2232, the continuing care contract referred to in K.S.A. 40-2234 and an annual audit certified by a certified public accountant.
L. 1989, ch. 73, § 3; July 1.