Kansas Records Retention Schedules

Results of Query:

Agency Code: 028 (Board of Accountancy. )

Page 1 of 1 showing 10 records of 10 total, starting on record 1

Agency Number: 028-001
Board of Accountancy

SERIES ID	0007-028
TITLE	Certified Public Accountant Examination Candidates Statistics
DESCRIPTION	Statistical reports compiled from other records series regarding CPA examination candidates and their status in relation to the exam - provided to colleges and universities.
RETENTION	Retain for 30 years.
DISPOSITION	Destroy.
RESTRICTIONS	None
APPROVED	2011-07-28
K.A.R. NUMBER	53-2-168

SERIES ID	0008-028
TITLE	Certified Public Accountant Examination Files
DESCRIPTION	Records related to each applicant accepted to sit for CPA examination: applications, transcripts, correspondence, and procedural check sheets.
RETENTION	See Comments
COMMENTS	Retain until candidate completes certification process and materials transferred to CPA Files or file becomes inactive plus 25 calendar years, then destroy.
DISPOSITION	Destroy
RESTRICTIONS	KSA 45-221(a)(9)
APPROVED	2011-07-28
K.A.R. NUMBER	53-2-168

SERIES ID	0009-028
TITLE	Certified Public Accountant Examination Receipt/Admission Cards
DESCRIPTION	Photo ID cards/fee receipts for all CPA candidates to be admitted into bi-annual CPA exams.
RETENTION	See Comments
COMMENTS	Retain for 1 calendar year, remove photograph from card and place it in Individual CPA File (q.v.), then destroy remainder.
DISPOSITION	Destroy
RESTRICTIONS	None
APPROVED	1988-07-14
K.A.R. NUMBER	53-2-075

SERIES ID	0010-028
TITLE	Certified Public Accountant Examination Record Cards
DESCRIPTION	Record of candidates who have taken the CPA examination in Kansas: name, college attended, date and type of degree attained.
RETENTION	See Comments
COMMENTS	Retain in conjunction with CPA Examination Files (q.v.).
DISPOSITION	See Comments
RESTRICTIONS	None
APPROVED	1988-07-14
K.A.R. NUMBER	53-2-075

SERIES ID	0011-028
TITLE	Certified Public Accountant Files - Individual
DESCRIPTION	Records regarding each CPA certified (with a few exceptions) by the board: applications, certificates, permits to practice, experience verifications, oaths, examination results, correspondence, etc.
RETENTION	See Comments
COMMENTS	Retain individual files until death of associated CPA, then transfer to archives. (Abstracted information maintained on CPA Record Cards, q.v.).
DISPOSITION	Archives
RESTRICTIONS	Portions per KSA 45-221(a)(9)
APPROVED	1988-07-14
K.A.R. NUMBER	53-2-075

SERIES ID	0014-028
TITLE	Certified Public Accounting Firm Files
DESCRIPTION	Records related to CPA firms registered and approved to practice in Kansas: applications, annual updates, correspondence, etc.
RETENTION	See Comments
COMMENTS	Retain until inactive plus 8 years, then transfer to archives.
DISPOSITION	Archives
RESTRICTIONS	None
APPROVED	1988-07-14
K.A.R. NUMBER	53-2-075

SERIES ID	0015-028
TITLE	Continuing Education Reports
DESCRIPTION	Reports submitted to the board by CPA's regarding continuing education activities as part of practice permit renewal procedures.
RETENTION	004 cldr yrs
DISPOSITION	Destroy
RESTRICTIONS	None
APPROVED	1988-07-14
K.A.R. NUMBER	53-2-075

SERIES ID	0019-028
TITLE	Examination Grade Reports, AICPA
DESCRIPTION	Bi-annual CPA examination results submitted to the board by the American Institute of Certified Public Accountants grading service: date of exam, candidate ID #, and grades.
RETENTION	010 cldr yrs
DISPOSITION	Destroy
RESTRICTIONS	KSA 45-221(a)(9)
APPROVED	1988-07-14
K.A.R. NUMBER	53-2-075

SERIES ID	0023-028
TITLE	Professional Organization Files
DESCRIPTION	Materials received and sent to various professional organizations associated with certified public accounting: correspondence, publications, etc.
RETENTION	005 cldr yrs
COMMENTS	Will require purging after transfer to archives.
DISPOSITION	Archives
RESTRICTIONS	None
APPROVED	1988-07-14
K.A.R. NUMBER	53-2-075

SERIES ID	0026-028
TITLE	Transcript Pre-evaluation Records
DESCRIPTION	Records submitted by each potential applicant prior to sitting for CPA examination. Can include transcripts, correspondence, and other related records.
RETENTION	005 cldr yrs
DISPOSITION	Destroy
RESTRICTIONS	KSA 45-221(a)(9)
APPROVED	2013-01-10
K.A.R. NUMBER	53-2-175