CERTIFIED PUBLIC ACCOUNTANTS

Accountancy Board, see ACCOUNTANCY BOARD

Appraisals by, mutual insurance companies, conversion to stock companies, Minn. Statutes 2016 66A.16

Armed forces members

Expedited licenses, Minn. Statutes 2016 326A.04

License exemptions, Minn. Statutes 2016 326.55, 326.56

Assurance or opinions on financial statements

Certified financial statements, Minn. Statutes 2016 45.029

Common interest communities, Minn. Statutes 2016 515B.3-121

Audits and examinations

Advanced biofuel production incentive programs, Minn. Statutes 2016 41A.16, 41A.17, 41A.18

Agricultural resource projects, Minn. Statutes 2016 41A.03

Cemetery associations, Minn. Statutes 2016 306.93

Charitable organizations, Minn. Statutes 2016 309.53

Cities, Minn. Statutes 2016 6.49, 6.55, 471.697, 471.698

Common interest communities, financial statements, Minn. Statutes 2016 515B.3-121

Cooperation, state auditor, Minn. Statutes 2016 6.64 to 6.71

Counties, Minn. Statutes 2016 6.481, 6.55

County hospitals, Minn. Statutes 2016 6.552

County nursing homes, Minn. Statutes 2016 6.552

Debt management services providers, Minn. Statutes 2016 332A.19

Debt settlement services providers, Minn. Statutes 2016 332B.14

Enterprise Minnesota, Inc., Minn. Statutes 2016 116O.14

Gambling organizations, Minn. Statutes 2016 297E.06

Informant reward programs, Minn. Statutes 2016 309.52, 309.53

Insurance companies, Minn. Statutes 2016 60A.124, 60A.1291

Intermediate care facilities, Minn. Statutes 2016 256B.48

Investment companies, Minn. Statutes 2016 54.294

Licensed certification authorities (digital signatures), Minn. Statutes 2016 325K.06

Limited liability companies, Minn. Statutes 2016 322B.376

Minnesota State Colleges and Universities System (MnSCU), Minn. Statutes 2016 136F.526

Municipal, authority to perform, Minn. Statutes 2016 6.66

Municipal hospitals, Minn. Statutes 2016 6.552, 471.697, 471.698

Municipal nursing homes, Minn. Statutes 2016 471.697, 471.698

Nursing facilities, medical assistance, Minn. Statutes 2016 256R.02

Regional emergency medical services boards, Minn. Statutes 2016 144E.50

Reinsurance, loss reserves, Minn. Statutes 2016 60A.74

Reports given, Minn. Statutes 2016 6.552

Rural water user districts, Minn. Statutes 2016 110A.32

Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2016 458A.06

School districts, Minn. Statutes 2016 6.55

Senate and house of representatives, Minn. Statutes 2016 3.196

Siding production incentive program, Minn. Statutes 2016 41A.20

Solid waste management districts, Minn. Statutes 2016 115A.72

State agencies, Minn. Statutes 2016 3.972

State Lottery, Minn. Statutes 2016 349A.14

Towns, Minn. Statutes 2016 6.55, 367.36, 471.697

Watershed districts, Minn. Statutes 2016 103D.355

Western Lake Superior Sanitary District, Minn. Statutes 2016 458D.17

Workers' compensation self-insurance, Minn. Statutes 2016 79A.02, 79A.03, 79A.22 to 79A.24

Zoological Board, Minn. Statutes 2016 85A.02

Certificates and certification

Cemetery associations, audits, Minn. Statutes 2016 306.93

Cities, financial reports, Minn. Statutes 2016 471.697, 471.698

Educational and experience requirements, Minn. Statutes 2016 326A.03

Examinations, Minn. Statutes 2016 326A.03, 326A.04

Generally, Minn. Statutes 2016 326A.04

Health maintenance organizations, financial statements, Minn. Statutes 2016 62D.08

Municipal hospitals, financial audits, Minn. Statutes 2016 471.697, 471.698

Municipal liquor stores, financial audits, Minn. Statutes 2016 471.6985

Municipal nursing homes, financial audits, Minn. Statutes 2016 471.697, 471.698

Nonresidents, Minn. Statutes 2016 326A.04, 326A.07, 326A.14

Qualifications, Minn. Statutes 2016 326A.03

Reinstatements, Minn. Statutes 2016 326A.09

Risk retention groups, financial statements, Minn. Statutes 2016 60E.04

Rural Finance Authority, annual report, Minn. Statutes 2016 41C.08

Temporary military certificates, Minn. Statutes 2016 197.4552, 326A.04

Towns, financial reports, Minn. Statutes 2016 471.697

Confidentiality, Minn. Statutes 2016 326A.12

Consultants, volunteer firefighter relief associations, Minn. Statutes 2016 424A.04

Contingent fees, restrictions, Minn. Statutes 2016 326A.10

Continuing education, Minn. Statutes 2016 214.12

Contracts

State auditor, Minn. Statutes 2016 6.495

Target Center acquisition proposal, evaluation, Minn. Statutes 2016 473.598

Corporations, Minn. Statutes 2016 214.12, 326.55, 326.56

Definitions

Accountancy Act, Minn. Statutes 2016 326A.01

City officers and employees, Minn. Statutes 2016 412.222

Professional firms, Minn. Statutes 2016 319B.02

Resettlement projects, local governments, Minn. Statutes 2016 471.49

Workers' compensation self-insurance, Minn. Statutes 2016 79A.19

Detective licenses, exemption, Minn. Statutes 2016 326.3341

Disciplinary action, Minn. Statutes 2016 326A.08

Disclosure, confidential communications, Minn. Statutes 2016 326A.12

Education and training, continuing education, Minn. Statutes 2016 214.12

Federal employees, license exemptions, Minn. Statutes 2016 326.55, 326.56

Financial statements

Certified, Minn. Statutes 2016 45.029

Opinions on, see Assurance or opinions on financial statements under this topic

Public utilities, duties, Minn. Statutes 2016 216B.10

Reinsurance intermediary-managers, duties, Minn. Statutes 2016 60A.73, 60A.745

Firms

Disciplinary action, generally, Minn. Statutes 2016 326A.08

Permits, Minn. Statutes 2016 326A.01, 326A.05, 326A.09

Unlawful acts, Minn. Statutes 2016 326A.10

Violations and penalties, Minn. Statutes 2016 326A.08, 326A.10

Fraud, see Insurance fraud under FRAUD

Gillette Hospital board, Minn. Statutes 2016 250.05

Governmental accounting information, state auditor to furnish, Minn. Statutes 2016 6.69

Insurance fraud, see under FRAUD

Lawsuits, professional review, certification, Minn. Statutes 2016 544.42

Legislative auditor, financial audits division deputy, Minn. Statutes 2016 3.971

Licenses

Exemptions, Minn. Statutes 2016 326.55, 326.56

Renewals, Minn. Statutes 2016 214.12

Rulemaking, Minn. Statutes 2016 214.12

Meetings, controlled insurers' audit committees, Minn. Statutes 2016 60J.09

Names, title, use of, Minn. Statutes 2016 326A.14

Nonresidents, Minn. Statutes 2016 326A.08, 326A.14

Opinions on, see Assurance or opinions on financial statements under this topic

Practice privileges in Minnesota, persons with

Confidentiality, Minn. Statutes 2016 326A.12

Firm permits, Minn. Statutes 2016 326A.05

Generally, Minn. Statutes 2016 326A.14

Records and record keeping, Minn. Statutes 2016 326A.13

Violations and penalties, Minn. Statutes 2016 326A.10

Professional corporations, see PROFESSIONAL CORPORATIONS

Professional firms, see PROFESSIONAL FIRMS

Professionals, certified public accountants defined as, Minn. Statutes 2016 319B.02

Protective agent licenses, exemption, Minn. Statutes 2016 326.3341

Qualifications, Minn. Statutes 2016 60A.1291

Records and record keeping

Requirements, generally, Minn. Statutes 2016 326A.13

Work papers, insurance company audits and examinations, Minn. Statutes 2016 60A.1291

Referrals, fees for, restrictions, Minn. Statutes 2016 326A.10

Reinsurance intermediary-managers, financial statements, duties, Minn. Statutes 2016 60A.73, 60A.745

Reports given

County attorney, evidence of wrongdoing, Minn. Statutes 2016 6.481, 6.67

County nursing homes, audits, Minn. Statutes 2016 6.552

County or municipal hospitals, audits, Minn. Statutes 2016 6.552

Insurance companies, audits, Minn. Statutes 2016 60A.124, 60A.13

Racetracks, financial reports, Minn. Statutes 2016 240.15

State auditor, evidence of wrongdoing, Minn. Statutes 2016 6.481, 6.67

Town audits, Minn. Statutes 2016 367.36

Workers' compensation self-insurance, Minn. Statutes 2016 79A.02

Review by, workers' compensation self-insurance

Commercial self-insurance groups, duties, Minn. Statutes 2016 79A.22 to 79A.24

Group self-insurers, financial statements, Minn. Statutes 2016 79A.03

Services, farms, estate planning and transfer, Minn. Statutes 2016 17.985

Signatures, detectives or protective agents, net worth statements, Minn. Statutes 2016 326.3382

Statutory cities, optional plan A, Minn. Statutes 2016 412.591

Tax preparation services, exemptions, Minn. Statutes 2016 270C.445

Titles, use of, Minn. Statutes 2016 326A.14

Training, continuing education, Minn. Statutes 2016 214.12

Unlawful acts, Minn. Statutes 2016 326A.10

Violations and penalties

Generally, Minn. Statutes 2016 326A.08

Single act evidence of practice, Minn. Statutes 2016 326A.11

Unlawful acts, Minn. Statutes 2016 326A.10

Violations, generally, Minn. Statutes 2016 326.53

Work papers, insurance company audits and examinations, Minn. Statutes 2016 60A.1291