CERTIFIED PUBLIC ACCOUNTANTS

Accountancy Board, see ACCOUNTANCY BOARD

American Institute of Certified Public Accountants (AICPA), Minn. Rules 1105.2200, 1105.5300

Appearances by

Accountancy Board, Minn. Rules 1105.1300, 1105.2800

Attorney general, Minn. Rules 1105.1300

Applicants

Appearances before Accountancy Board, Minn. Rules 1105.1300

Good moral character, demonstration of, Minn. Rules 1105.2450

Applications

Early examinations, applications for, Minn. Rules 1105.1650

Peer review materials, Minn. Rules 1105.4800

Appointment, structured settlements, Minn. Statutes 2024 549.405

Appraisals by, mutual insurance companies, conversion to stock companies, Minn. Statutes 2024 66A.16

Armed forces members

Expedited licenses, Minn. Statutes 2024 326A.04

License exemptions, Minn. Statutes 2024 326.55, 326.56

Assurance or opinions on financial statements

Certified financial statements, Minn. Statutes 2024 45.029

Common interest communities, Minn. Statutes 2024 515B.3-121

Attest services

Persons in charge of, Minn. Rules 1105.4200

Professional conduct, Minn. Rules 1105.7800

Public company attest client practice, Minn. Rules 1105.5400

Public company attest client protected, Minn. Rules 1105.5400

Standards, Minn. Rules 1105.0200

Audits and examinations

Advanced biofuel production incentive programs, Minn. Statutes 2024 41A.16, 41A.17, 41A.18

Agricultural resource projects, Minn. Statutes 2024 41A.03

Banks, Minn. Rules 2675.2630

Cemetery associations, Minn. Statutes 2024 306.93

Charitable organizations, Minn. Statutes 2024 309.53

Cities, Minn. Statutes 2024 6.49, 6.55, 471.697, 471.698

Common interest communities, financial statements, Minn. Statutes 2024 515B.3-121

Cooperation, state auditor, Minn. Statutes 2024 6.64 to 6.71

Counties, Minn. Statutes 2024 6.481, 6.55

County hospitals, Minn. Statutes 2024 6.552

County nursing homes, Minn. Statutes 2024 6.552

Debt management services providers, Minn. Statutes 2024 332A.19

Debt settlement services providers, Minn. Statutes 2024 332B.14

Digital signatures, licensed certification authorities, Minn. Rules 8275.0070

Enterprise Minnesota, Inc., Minn. Statutes 2024 116O.14

Failure to perform, Minn. Rules 1105.7800

Federal regulations, compliance, Minn. Rules 1105.7800

Firefighters relief associations, Minn. Statutes 2024 424A.014

Franchises, financial statements, Minn. Rules 2860.1400

Gambling organizations, see Organizations under GAMBLING, Minn. Statutes 2024 297E.06

Informant reward programs, Minn. Statutes 2024 309.52, 309.53

Insurance companies, Minn. Statutes 2024 60A.124, 60A.1291

Intermediate care facilities, Minn. Statutes 2024 256B.48

Investment companies, Minn. Statutes 2024 54.294

Licensed certification authorities (digital signatures), Minn. Statutes 2024 325K.06

Minnesota State Colleges and Universities System (MnSCU), Minn. Statutes 2024 136F.526

Municipal, authority to perform, Minn. Statutes 2024 6.66

Municipal hospitals, Minn. Statutes 2024 6.552, 471.697, 471.698

Municipal nursing homes, Minn. Statutes 2024 471.697, 471.698

Nursing facilities, medical assistance, Minn. Statutes 2024 256R.02

Record keeping, Minn. Rules 1105.7850

Regional emergency medical services boards, Minn. Statutes 2024 144E.50

Reinsurance, loss reserves, Minn. Statutes 2024 60A.74

Reports given, Minn. Statutes 2024 6.552

Rural water user districts, Minn. Statutes 2024 110A.32

Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2024 458A.06

School districts, Minn. Statutes 2024 6.55

Senate and house of representatives, Minn. Statutes 2024 3.196

Siding production incentive program, Minn. Statutes 2024 41A.20

Solid waste management districts, Minn. Statutes 2024 115A.72

Standards, Minn. Rules 1105.0200

State agencies, Minn. Statutes 2024 3.972

State Lottery, Minn. Statutes 2024 349A.14

Towns, Minn. Statutes 2024 6.55, 367.36, 471.697

Watershed districts, Minn. Statutes 2024 103D.355

Western Lake Superior Sanitary District, Minn. Statutes 2024 458D.17

Workers' compensation self-insurance, Minn. Statutes 2024 79A.02, 79A.03, 79A.22 to 79A.24

Zoological Board, Minn. Statutes 2024 85A.02

Certificates and certification

Active status, Minn. Rules 1105.2500, 1105.2560

Applications, Minn. Rules 1105.2500

Cemetery associations, audits, Minn. Statutes 2024 306.93

Cities, financial reports, Minn. Statutes 2024 471.697, 471.698

Continuing professional education (CPE), see same under this topic

Education requirements, Minn. Rules 1105.1400, 1105.1500, 1105.2900

Educational and experience requirements, Minn. Statutes 2024 326A.03

Examinations, see same under this topic, Minn. Statutes 2024 326A.03, 326A.04

Experience, Minn. Rules 1105.2600 to 1105.2800

Expiration, Minn. Rules 1105.2560

Fees, Minn. Rules 1105.0700, 1105.1000

Generally, Minn. Statutes 2024 326A.04

Health maintenance organizations, financial statements, Minn. Statutes 2024 62D.08

Inactive status, Minn. Rules 1105.3000

Initial certificates

Applications, Minn. Rules 1105.2500

Education requirements, Minn. Rules 1105.2900

Experience, Minn. Rules 1105.2600

Issuance, Minn. Rules 1105.3350, 1105.3800

Lapsed certificates, Minn. Rules 1105.3000

Lapsed certificates, enforcement, Minn. Statutes 2024 326A.08

Municipal hospitals, financial audits, Minn. Statutes 2024 471.697, 471.698

Municipal liquor stores, financial audits, Minn. Statutes 2024 471.6985

Municipal nursing homes, financial audits, Minn. Statutes 2024 471.697, 471.698

Nonresidents, Minn. Statutes 2024 326A.04, 326A.07, 326A.14, Minn. Rules 1105.2500, 1105.3100, 1105.7900

Qualifications, Minn. Statutes 2024 326A.03

Reciprocity, Minn. Rules 1105.3400, 1105.3500

Reinstatement, Minn. Rules 1105.2500, 1105.6200

Reinstatements, Minn. Statutes 2024 326A.09

Renewal certificates

Applications, Minn. Rules 1105.2500

CPE requirements, Minn. Rules 1105.3000

Exemption, Minn. Rules 1105.3700

Reciprocity, Minn. Rules 1105.3500

Renewal periods, Minn. Rules 1105.2560

Retired status, Minn. Statutes 2024 326A.045

Risk retention groups, financial statements, Minn. Statutes 2024 60E.04

Rural Finance Authority, annual report, Minn. Statutes 2024 41C.08

Substantial equivalency, Minn. Rules 1105.7900

Suspension or revocation, Minn. Rules 1105.6100, 1105.6200

Temporary military certificate, Minn. Rules 1105.2540

Temporary military certificates, Minn. Statutes 2024 197.4552, 326A.04

Towns, financial reports, Minn. Statutes 2024 471.697

Valid certificates, defined, Minn. Rules 1105.6550

Verification of data, Minn. Rules 1105.0900

Violations, disciplinary action, Minn. Rules 1105.5600

Code of professional conduct, Minn. Rules 1105.0250, 1105.7800

Confidentiality, Minn. Statutes 2024 326A.12

Consent, franchises, financial statements, Minn. Rules 2860.1500

Consultants, firefighters relief associations, Minn. Statutes 2024 424A.04

Contingent fees, restrictions, Minn. Statutes 2024 326A.10

Continuing education, Minn. Statutes 2024 214.12, 326A.045

Continuing professional education (CPE)

Exceptions, Minn. Rules 1105.3300

Exempt applicants, Minn. Rules 1105.3700

Failure to file, Minn. Rules 1105.5600

Failure to report, Minn. Rules 1105.7800

False reporting, Minn. Rules 1105.7800

Group programs, Minn. Rules 1105.3100

Initial issuance of certificate, Minn. Rules 1105.3350, 1105.3800

Instructors, Minn. Rules 1105.3100

Internet programs, Minn. Rules 1105.3100

Noncompliance, disciplinary action, Minn. Rules 1105.5600

Peer review reports, Minn. Rules 1105.5400

Qualified programs, Minn. Rules 1105.3100

Records, Minn. Rules 1105.3200

Reporting requirements, Minn. Rules 1105.3200

Requirements, generally, Minn. Rules 1105.3000

Self-study, Minn. Rules 1105.3100

Standards, Minn. Rules 1105.0250

Contracts

State auditor, Minn. Statutes 2024 6.495

Target Center acquisition proposal, evaluation, Minn. Statutes 2024 473.598

Corporations, Minn. Statutes 2024 214.12, 326.55, 326.56

Generally, see Firms under this topic

Licensed practice units, see Peer review under this topic

Courses of study

Continuing professional education, Minn. Rules 1105.3100

Initial certification requirements, Minn. Rules 1105.1400, 1105.1500, 1105.2900

Debt management services providers, exclusion, Minn. Statutes 2024 332A.02

Definitions

Accountancy Act, Minn. Statutes 2024 326A.01

Accountants, Minn. Rules 1105.0100

City officers and employees, Minn. Statutes 2024 412.222

Gambling organization audits, Minn. Rules 8122.0150

Professional firms, Minn. Statutes 2024 319B.02

Resettlement projects, local governments, Minn. Statutes 2024 471.49

Valid certificate, license, permit, registration, and good standing, Minn. Rules 1105.6550

Workers' compensation self-insurance, Minn. Statutes 2024 79A.19

Detective licenses, exemption, Minn. Statutes 2024 326.3341

Disciplinary action, Minn. Statutes 2024 326A.08

Continuing education, Minn. Rules 1105.3000, 1105.3200

CPA examination, cheating, Minn. Rules 1105.2200

Firms

Audit documentation, failure to comply, Minn. Rules 1105.7850

Grounds, Minn. Rules 1105.5600

Proceedings, disclosure, Minn. Rules 1105.5500

Grounds, generally, Minn. Rules 1105.5600, 1105.7800

Relief from, applications, Minn. Rules 1105.6100, 1105.6200

Disciplinary action, firms

Peer review oversight committee, recommendations, Minn. Rules 1105.4300

Peer review reports, failure to file, Minn. Rules 1105.5400

Disclaimers, financial statements, preparation by nonlicensees, Minn. Rules 1105.6500

Disclosure, confidential communications, Minn. Statutes 2024 326A.12

Education and training, see Continuing professional education (CPE) under this topic

Education and training, continuing education, Minn. Statutes 2024 214.12

Education requirements, Minn. Rules 1105.1400, 1105.1500, 1105.2900

Examinations

Administrators, Minn. Rules 1105.1600, 1105.1900, 1105.2200, 1105.2400, 1105.2500

Application, Minn. Rules 1105.1600

Cheating, Minn. Rules 1105.2200

Content, Minn. Rules 1105.1800

Early examinations, Minn. Rules 1105.1650

Emergency procedures, Minn. Rules 1105.2400

Failure to appear, Minn. Rules 1105.1600

Fees, Minn. Rules 1105.0700, 1105.1600

Foreign states, examination in, Minn. Rules 1105.2000

Grading, Minn. Rules 1105.1900

Inactive status, Minn. Rules 1105.3000

Irregularities in conducting examination, Minn. Rules 1105.2300

Postponement, Minn. Rules 1105.2300

Reciprocity, Minn. Rules 1105.3400, 1105.3500

Results, reporting, Minn. Rules 1105.1900

Security breaches, Minn. Rules 1105.2300

Time and place, notice requirements, Minn. Rules 1105.1700

Uniform examination, Minn. Rules 1105.2500

Waivers, Minn. Rules 1105.2400

Exempt status, Minn. Rules 1105.3000, 1105.3300, 1105.3700

False statements, licensing, Minn. Rules 1105.5600

Federal employees, license exemptions, Minn. Statutes 2024 326.55, 326.56

Federal regulations, compliance, Minn. Rules 1105.7800

Fees paid by

Financial statements

Assurance of opinions on financial statements, Minn. Statutes 2024 45.029, 515B.3-121

Certified, Minn. Statutes 2024 45.029

Public utilities, duties, Minn. Statutes 2024 216B.10

Reinsurance intermediary-managers, duties, Minn. Statutes 2024 60A.73, 60A.745

Financial statements, preparation by

Misleading statements, disciplinary action, Minn. Rules 1105.7800

Nonlicensees, disclaimers, Minn. Rules 1105.6500

Firms

Attest services, Minn. Rules 1105.4200, 1105.7800

Clients headquartered in Minnesota, Minn. Rules 1105.4150, 1105.4200

Code of professional conduct, Minn. Rules 1105.7800

Disciplinary action, see same under this topic

Disciplinary action, generally, Minn. Statutes 2024 326A.08

Internet practices, Minn. Rules 1105.4400

Lapsed licenses, enforcement, Minn. Statutes 2024 326A.08

Legal form changes, Minn. Rules 1105.4100

Names, Minn. Rules 1105.6300, 1105.6400

Notice given, change of information, Minn. Rules 1105.4100

Peer review, see same under this topic

Permits, Minn. Statutes 2024 326A.01, 326A.05, 326A.09

Applications, Minn. Rules 1105.4000, 1105.4200

Clients headquartered in Minnesota, Minn. Rules 1105.4150, 1105.4200

Conditions, Minn. Rules 1105.4300

Fees, Minn. Rules 1105.0700, 1105.1000, 1105.4000

Initial issuance, Minn. Rules 1105.4200

Peer review, Minn. Rules 1105.4000, 1105.4300

Reinstatement, Minn. Rules 1105.6200

Renewals, Minn. Rules 1105.4000, 1105.4200, 1105.4300

Suspension or revocation, Minn. Rules 1105.4000, 1105.6100, 1105.6200

Valid permit, defined, Minn. Rules 1105.6550

Records and record keeping, audit documentation, Minn. Rules 1105.7850

Termination, Minn. Rules 1105.4200

Unlawful acts, Minn. Statutes 2024 326A.10

Violations and penalties, Minn. Statutes 2024 326A.08, 326A.10

Fraud, see Insurance fraud under FRAUD

Fraud, disciplinary action, Minn. Rules 1105.5600

Gillette Hospital board, Minn. Statutes 2024 250.05

Good moral character, demonstration of, Minn. Rules 1105.2450

Good standing, defined, Minn. Rules 1105.6550

Governmental accounting information, state auditor to furnish, Minn. Statutes 2024 6.69

Gross negligence, disciplinary action, Minn. Rules 1105.5600

Inactive status, Minn. Rules 1105.3000, 1105.3300

Incorporation by reference

Audit documentation, Minn. Rules 1105.7850

Code of professional conduct, Minn. Rules 1105.7800

Incorporation by reference, peer review standards, Minn. Rules 1105.4700

Insurance fraud, see under FRAUD

Internet practices, Minn. Rules 1105.4400, 1105.7900

Lawsuits, professional review, certification, Minn. Statutes 2024 544.42

Legislative auditor, employees, Minn. Rules 1105.2500

Legislative auditor, financial audits division deputy, Minn. Statutes 2024 3.971

Licensed practice units, see Peer review under this topic

Licenses

Appearances before Accountancy Board, Minn. Rules 1105.1300

Certificates and certification, see same under this topic

Change of information, notice, Minn. Rules 1105.1100

Continuing professional education (CPE), see same under this topic

Education requirements, Minn. Rules 1105.1400, 1105.1500

Examinations, see same under this topic

Exemptions, Minn. Statutes 2024 326.55, 326.56

Fees, Minn. Rules 1105.0700 to 1105.1000

Firms, see same under this topic

Lapsed licenses, enforcement, Minn. Statutes 2024 326A.08

Renewals, Minn. Statutes 2024 214.12

Rulemaking, Minn. Statutes 2024 214.12

Valid licenses, defined, Minn. Rules 1105.6550

Verification of data, Minn. Rules 1105.0900

Violations and penalties, see same under this topic

Limited liability companies, see Firms under this topic

Limited liability partnerships, see Firms under this topic

Meetings, controlled insurers' audit committees, Minn. Statutes 2024 60J.09

Names, title, use of, Minn. Statutes 2024 326A.14

Nonlicensees, financial statements, preparation by, disclaimers, Minn. Rules 1105.6500

Nonresidents, Minn. Statutes 2024 326A.08, 326A.14

Nonresidents, certificates and certification, Minn. Rules 1105.2500, 1105.3100, 1105.7900

Notice given

Change of information, Minn. Rules 1105.1100

CPA examination, failure to appear for examination, Minn. Rules 1105.1600

Enforcement action against, Minn. Rules 1105.5400

Nonresidents, substantial equivalency, Minn. Rules 1105.7900

Notice received

Conferences, Minn. Rules 1105.5900

CPA examination, time and place, Minn. Rules 1105.1700

Hearings, Minn. Rules 1105.5900

Partnerships, see Firms under this topic

Peer review

Definitions, Minn. Rules 1105.0100, 1105.4600

Exemption, Minn. Rules 1105.4900

Firm permits, Minn. Rules 1105.4000, 1105.4300

Licensees not practicing in firm, Minn. Rules 1105.3600

New firms, Minn. Rules 1105.5100

Noncompliance, disciplinary action, Minn. Rules 1105.5600

Report acceptance bodies, qualifications, Minn. Rules 1105.5300

Reporting requirements, Minn. Rules 1105.5100, 1105.5400, 1105.7800

Requirements, generally, Minn. Rules 1105.4800

Reviewers, qualifications, Minn. Rules 1105.5200

Standards, Minn. Rules 1105.0250, 1105.4700

Practice of public accounting in any manner, defined, Minn. Rules 1105.3700

Practice privilege applications

Expiration, Minn. Rules 1105.7900

Fees, Minn. Rules 1105.0700

Substantial equivalency, Minn. Rules 1105.7900

Practice privileges in Minnesota, persons with

Confidentiality, Minn. Statutes 2024 326A.12

Firm permits, Minn. Statutes 2024 326A.05

Generally, Minn. Statutes 2024 326A.14

Records and record keeping, Minn. Statutes 2024 326A.13

Violations and penalties, Minn. Statutes 2024 326A.10

Principal places of business, effect on certification, Minn. Rules 1105.3400

Professional corporations, see PROFESSIONAL CORPORATIONS

Professional firms, see PROFESSIONAL FIRMS

Professionals, certified public accountants defined as, Minn. Statutes 2024 319B.02

Protective agent licenses, exemption, Minn. Statutes 2024 326.3341

Qualifications, Minn. Statutes 2024 60A.1291

Qualifications, gambling organization audits, Minn. Rules 8122.0200

Records and record keeping

Audit documentation, Minn. Rules 1105.7850

Board access to, authorization, Minn. Rules 1105.1200

Requirements, generally, Minn. Statutes 2024 326A.13

Work papers, insurance company audits and examinations, Minn. Statutes 2024 60A.1291

Referrals, fees for, restrictions, Minn. Statutes 2024 326A.10

Reinsurance intermediary-managers, financial statements, duties, Minn. Statutes 2024 60A.73, 60A.745

Reports given, see Continuing professional education (CPE) under this topic

County attorney, evidence of wrongdoing, Minn. Statutes 2024 6.481, 6.67

County nursing homes, audits, Minn. Statutes 2024 6.552

County or municipal hospitals, audits, Minn. Statutes 2024 6.552

Insurance companies, audits, Minn. Statutes 2024 60A.124, 60A.13

Racetracks, financial reports, Minn. Statutes 2024 240.15

State auditor, evidence of wrongdoing, Minn. Statutes 2024 6.481, 6.67

Town audits, Minn. Statutes 2024 367.36

Workers' compensation self-insurance, Minn. Statutes 2024 79A.02

Retired status, Minn. Statutes 2024 326A.045, Minn. Rules 1105.3000, 1105.3300, 1105.3700

Review by, workers' compensation self-insurance

Commercial self-insurance groups, duties, Minn. Statutes 2024 79A.22 to 79A.24

Group self-insurers, financial statements, Minn. Statutes 2024 79A.03

Service of process on, Minn. Rules 1105.5900, 1105.6000

Services, farms, estate planning and transfer, Minn. Statutes 2024 17.985

Signatures, detectives or protective agents, net worth statements, Minn. Statutes 2024 326.3382

Sole proprietorships, permits

Applications, Minn. Rules 1105.4000

Generally, see Firms under this topic

Standards

American Institute of Certified Public Accountants, Minn. Rules 1105.0250

Public Company Accounting Oversight Board, Minn. Rules 1105.7800, 1105.7850

State auditor, employees, Minn. Rules 1105.2500

Statutory cities, optional plan A, Minn. Statutes 2024 412.591

Tax preparation services, exemptions, Minn. Statutes 2024 270C.445

Title, use without certificate, disciplinary action, Minn. Rules 1105.5600

Titles, use of, Minn. Statutes 2024 326A.14

Training, continuing education, Minn. Statutes 2024 214.12

Unlawful acts, Minn. Statutes 2024 326A.10

Violations and penalties

Continuing education, Minn. Rules 1105.3000, 1105.3200

CPA examination, cheating, actions, Minn. Rules 1105.2200

Disciplinary action, see same under this topic

Foreign candidates, sanctions imposed by foreign credentialing body, board action, Minn. Rules 1105.3500

Generally, Minn. Statutes 2024 326A.08, Minn. Rules 1105.5600, 1105.7800

Single act evidence of practice, Minn. Statutes 2024 326A.11

Unlawful acts, Minn. Statutes 2024 326A.10

Violations, generally, Minn. Statutes 2024 326.53

Work papers, insurance company audits and examinations, Minn. Statutes 2024 60A.1291