Attorney General Opinion No. 1988-139

Download or read book Attorney General Opinion No. 1988-139 written by Robert T. Stephan and published by . This book was released on 1988 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: K.A.R. 74-6-2 requires an additional office of a certified public accountant (CPA) have a resident manager who devotes more than half of his working time to the affairs of that office. This regulation is outside the scope of the legislatively delegated powers in that it violates the Fourteenth Amendment of the United States Constitution. Cited herein: K.S.A. 1-202 e̲t̲ s̲e̲q̲.; K.S.A. 1987 Supp. 77-425, as amended by L. 1988, ch. 366, sec. 38; K.A.R. 74-6-1; 74-6-2; 74-6-1; U.S. Const., Fourteenth Amend.