Kan. Stat. Ann. § 46-1112
Definitions
Kansas · Kansas Statutes Annotated Chapter 46 — Legislature · Status: effective
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- Citation
- Kan. Stat. Ann. § 46-1112, Definitions, Kansas, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2558882
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Full text
As used in the legislative post audit act, unless the context otherwise requires:
(a) "Person" means an individual, proprietorship, partnership, limited partnership, association, trust, estate, business trust, group, or corporation, whether or not operated for profit, or a governmental agency, unit, or subdivision.
(b) "State agency" means any state office, officer, department, board, commission, institution, bureau, agency, or authority or any division or unit thereof.
(c) "Firm" means any individual, firm, partnership, corporation, association or other legal entity permitted by law to engage in practice as a certified public accountant.