Minnesota Legislature
Office of the Revisor of Statutes
Minnesota Administrative Rules
This is an historical version of this rule part. Also view the current version.
1105.3600 QUALITY REVIEW FOR LICENSEES WHO DO NOT PRACTICE IN A FIRM.
A licensee who issues compilation reports as defined in the act other than through a CPA firm that holds a permit under Minnesota Statutes, section 326A.05, must undergo a quality review as described in parts 1105.4600 to 1105.5500, unless, as specified in Minnesota Statutes, section 326A.05, subdivision 1, paragraph (b), the firm is not required to have a permit issued in this state.
History:
27 SR 1425; 33 SR 476
Published Electronically:
September 18, 2008
Official Publication of the State of Minnesota
Revisor of Statutes