Attorney General Opinion No.

Paul S. Allen, Chairman Board of Accountancy Landon State Office Building 900 S.W. Jackson, Suite 556 Topeka, Kansas 66612

Dear Chairman Allen:

You request our opinion regarding the authority of the Kansas Board of Accountancy (Board) over individuals who hold Kansas certificates but who do not hold permits to practice public accountancy. Specifically, you inquire whether a person who holds a Kansas certificate but who does not hold a permit to practice public accountancy may perform nonattest services for the public while using the certified public accountant (C.P.A.) designation and whether…