Accountancy Board, see ACCOUNTANCY BOARD
American Institute of Certified Public Accountants (AICPA), Minn. Rules 1105.2200, 1105.5300
Accountancy Board, Minn. Rules 1105.1300, 1105.2800
Attorney general, Minn. Rules 1105.1300
Appearances before Accountancy Board, Minn. Rules 1105.1300
Good moral character, demonstration of, Minn. Rules 1105.2450
Early examinations, applications for, Minn. Rules 1105.1650
Peer review materials, Minn. Rules 1105.4800
Appointment, structured settlements, Minn. Statutes 2022 549.405
Appraisals by, mutual insurance companies, conversion to stock companies, Minn. Statutes 2022 66A.16
Expedited licenses, Minn. Statutes 2022 326A.04
License exemptions, Minn. Statutes 2022 326.55, 2022 326.56
Assurance or opinions on financial statements
Certified financial statements, Minn. Statutes 2022 45.029
Common interest communities, Minn. Statutes 2022 515B.3-121
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
Advanced biofuel production incentive programs, Minn. Statutes 2022 41A.16, 2022 41A.17, 2022 41A.18
Agricultural resource projects, Minn. Statutes 2022 41A.03
Cemetery associations, Minn. Statutes 2022 306.93
Charitable organizations, Minn. Statutes 2022 309.53
Cities, Minn. Statutes 2022 6.49, 2022 6.55, 2022 471.697, 2022 471.698
Common interest communities, financial statements, Minn. Statutes 2022 515B.3-121
Cooperation, state auditor, Minn. Statutes 2022 6.64 to 2022 6.71
Counties, Minn. Statutes 2022 6.481, 2022 6.55
County hospitals, Minn. Statutes 2022 6.552
County nursing homes, Minn. Statutes 2022 6.552
Debt management services providers, Minn. Statutes 2022 332A.19
Debt settlement services providers, Minn. Statutes 2022 332B.14
Enterprise Minnesota, Inc., Minn. Statutes 2022 116O.14
Gambling organizations, Minn. Statutes 2022 297E.06
Informant reward programs, Minn. Statutes 2022 309.52, 2022 309.53
Insurance companies, Minn. Statutes 2022 60A.124, 2022 60A.1291
Intermediate care facilities, Minn. Statutes 2022 256B.48
Investment companies, Minn. Statutes 2022 54.294
Licensed certification authorities (digital signatures), Minn. Statutes 2022 325K.06
Minnesota State Colleges and Universities System (MnSCU), Minn. Statutes 2022 136F.526
Municipal, authority to perform, Minn. Statutes 2022 6.66
Municipal hospitals, Minn. Statutes 2022 6.552, 2022 471.697, 2022 471.698
Municipal nursing homes, Minn. Statutes 2022 471.697, 2022 471.698
Nursing facilities, medical assistance, Minn. Statutes 2022 256R.02
Oriented strand board production incentive program, Minn. Statutes 2022 41A.21
Regional emergency medical services boards, Minn. Statutes 2022 144E.50
Reinsurance, loss reserves, Minn. Statutes 2022 60A.74
Reports given, Minn. Statutes 2022 6.552
Rural water user districts, Minn. Statutes 2022 110A.32
Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2022 458A.06
School districts, Minn. Statutes 2022 6.55
Senate and house of representatives, Minn. Statutes 2022 3.196
Siding production incentive program, Minn. Statutes 2022 41A.20
Solid waste management districts, Minn. Statutes 2022 115A.72
State agencies, Minn. Statutes 2022 3.972
State Lottery, Minn. Statutes 2022 349A.14
Towns, Minn. Statutes 2022 6.55, 2022 367.36, 2022 471.697
Volunteer firefighter relief associations, Minn. Statutes 2022 424A.014
Watershed districts, Minn. Statutes 2022 103D.355
Western Lake Superior Sanitary District, Minn. Statutes 2022 458D.17
Workers' compensation self-insurance, Minn. Statutes 2022 79A.02, 2022 79A.03, 2022 79A.22 to 2022 79A.24
Zoological Board, Minn. Statutes 2022 85A.02
Banks, Minn. Rules 2675.2630
Digital signatures, licensed certification authorities, Minn. Rules 8275.0070
Failure to perform, Minn. Rules 1105.7800
Federal regulations, compliance, Minn. Rules 1105.7800
Franchises, financial statements, Minn. Rules 2860.1400
Gambling organizations, see Organizations under GAMBLING
Record keeping, Minn. Rules 1105.7850
Standards, Minn. Rules 1105.0200
Certificates and certification
Cemetery associations, audits, Minn. Statutes 2022 306.93
Cities, financial reports, Minn. Statutes 2022 471.697, 2022 471.698
Educational and experience requirements, Minn. Statutes 2022 326A.03
Examinations, Minn. Statutes 2022 326A.03, 2022 326A.04
Generally, Minn. Statutes 2022 326A.04
Health maintenance organizations, financial statements, Minn. Statutes 2022 62D.08
Lapsed certificates, enforcement, Minn. Statutes 2022 326A.08
Municipal hospitals, financial audits, Minn. Statutes 2022 471.697, 2022 471.698
Municipal liquor stores, financial audits, Minn. Statutes 2022 471.6985
Municipal nursing homes, financial audits, Minn. Statutes 2022 471.697, 2022 471.698
Nonresidents, Minn. Statutes 2022 326A.04, 2022 326A.07, 2022 326A.14
Qualifications, Minn. Statutes 2022 326A.03
Reinstatements, Minn. Statutes 2022 326A.09
Retired status, Minn. Statutes 2022 326A.045
Risk retention groups, financial statements, Minn. Statutes 2022 60E.04
Rural Finance Authority, annual report, Minn. Statutes 2022 41C.08
Temporary military certificates, Minn. Statutes 2022 197.4552, 2022 326A.04
Towns, financial reports, Minn. Statutes 2022 471.697
Certificates and certification
Active status, Minn. Rules 1105.2500, 1105.2560
Applications, Minn. Rules 1105.2500
Continuing professional education (CPE), see same under this topic
Education requirements, Minn. Rules 1105.1400, 1105.1500, 1105.2900
Examinations, see same under this topic
Experience, Minn. Rules 1105.2600 to 1105.2800
Expiration, Minn. Rules 1105.2560
Fees, Minn. Rules 1105.0700, 1105.1000
Inactive status, Minn. Rules 1105.3000
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
Nonresidents, Minn. Rules 1105.2500, 1105.3100, 1105.7900
Reciprocity, Minn. Rules 1105.3400, 1105.3500
Reinstatement, Minn. Rules 1105.2500, 1105.6200
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
Substantial equivalency, Minn. Rules 1105.7900
Suspension or revocation, Minn. Rules 1105.6100, 1105.6200
Temporary military certificate, Minn. Rules 1105.2540
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 2022 326A.12
Consent, franchises, financial statements, Minn. Rules 2860.1500
Consultants, volunteer firefighter relief associations, Minn. Statutes 2022 424A.04
Contingent fees, restrictions, Minn. Statutes 2022 326A.10
Continuing education, Minn. Statutes 2022 214.12, 2022 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
State auditor, Minn. Statutes 2022 6.495
Target Center acquisition proposal, evaluation, Minn. Statutes 2022 473.598
Corporations, Minn. Statutes 2022 214.12, 2022 326.55, 2022 326.56
Generally, see Firms under this topic
Licensed practice units, see Peer review under this topic
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 2022 332A.02
Accountancy Act, Minn. Statutes 2022 326A.01
City officers and employees, Minn. Statutes 2022 412.222
Professional firms, Minn. Statutes 2022 319B.02
Resettlement projects, local governments, Minn. Statutes 2022 471.49
Workers' compensation self-insurance, Minn. Statutes 2022 79A.19
Accountants, Minn. Rules 1105.0100
Gambling organization audits, Minn. Rules 8122.0150
Valid certificate, license, permit, registration, and good standing, Minn. Rules 1105.6550
Detective licenses, exemption, Minn. Statutes 2022 326.3341
Peer review oversight committee, recommendations, Minn. Rules 1105.4300
Peer review reports, failure to file, Minn. Rules 1105.5400
Disciplinary action, Minn. Statutes 2022 326A.08
Continuing education, Minn. Rules 1105.3000, 1105.3200
CPA examination, cheating, Minn. Rules 1105.2200
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
Disclaimers, financial statements, preparation by nonlicensees, Minn. Rules 1105.6500
Disclosure, confidential communications, Minn. Statutes 2022 326A.12
Education and training, continuing education, Minn. Statutes 2022 214.12
Education and training, see Continuing professional education (CPE) under this topic
Education requirements, Minn. Rules 1105.1400, 1105.1500, 1105.2900
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 2022 326.55, 2022 326.56
Federal regulations, compliance, Minn. Rules 1105.7800
Fees paid by, see specific entries under this topic
Financial statements, preparation by
Misleading statements, disciplinary action, Minn. Rules 1105.7800
Nonlicensees, disclaimers, Minn. Rules 1105.6500
Assurance of opinions on financial statements, Minn. Statutes 2022 45.029, 2022 515B.3-121
Certified, Minn. Statutes 2022 45.029
Public utilities, duties, Minn. Statutes 2022 216B.10
Reinsurance intermediary-managers, duties, Minn. Statutes 2022 60A.73, 2022 60A.745
Disciplinary action, generally, Minn. Statutes 2022 326A.08
Lapsed licenses, enforcement, Minn. Statutes 2022 326A.08
Permits, Minn. Statutes 2022 326A.01, 2022 326A.05, 2022 326A.09
Unlawful acts, Minn. Statutes 2022 326A.10
Violations and penalties, Minn. Statutes 2022 326A.08, 2022 326A.10
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
Internet practices, Minn. Rules 1105.4400
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
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
Fraud, disciplinary action, Minn. Rules 1105.5600
Fraud, see Insurance fraud under FRAUD
Gillette Hospital board, Minn. Statutes 2022 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 2022 6.69
Gross negligence, disciplinary action, Minn. Rules 1105.5600
Inactive status, Minn. Rules 1105.3000, 1105.3300
Incorporation by reference, peer review standards, Minn. Rules 1105.4700
Audit documentation, Minn. Rules 1105.7850
Code of professional conduct, Minn. Rules 1105.7800
Insurance fraud, see under FRAUD
Internet practices, Minn. Rules 1105.4400, 1105.7900
Lawsuits, professional review, certification, Minn. Statutes 2022 544.42
Legislative auditor, employees, Minn. Rules 1105.2500
Legislative auditor, financial audits division deputy, Minn. Statutes 2022 3.971
Licensed practice units, see Peer review under this topic
Exemptions, Minn. Statutes 2022 326.55, 2022 326.56
Lapsed licenses, enforcement, Minn. Statutes 2022 326A.08
Renewals, Minn. Statutes 2022 214.12
Rulemaking, Minn. Statutes 2022 214.12
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
Fees, Minn. Rules 1105.0700 to 1105.1000
Firms, see same under this topic
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 2022 60J.09
Names, title, use of, Minn. Statutes 2022 326A.14
Nonlicensees, financial statements, preparation by, disclaimers, Minn. Rules 1105.6500
Nonresidents, certificates and certification, Minn. Rules 1105.2500, 1105.3100, 1105.7900
Nonresidents, Minn. Statutes 2022 326A.08, 2022 326A.14
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
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
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 2022 326A.12
Firm permits, Minn. Statutes 2022 326A.05
Generally, Minn. Statutes 2022 326A.14
Records and record keeping, Minn. Statutes 2022 326A.13
Violations and penalties, Minn. Statutes 2022 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 2022 319B.02
Protective agent licenses, exemption, Minn. Statutes 2022 326.3341
Qualifications, gambling organization audits, Minn. Rules 8122.0200
Qualifications, Minn. Statutes 2022 60A.1291
Requirements, generally, Minn. Statutes 2022 326A.13
Work papers, insurance company audits and examinations, Minn. Statutes 2022 60A.1291
Audit documentation, Minn. Rules 1105.7850
Board access to, authorization, Minn. Rules 1105.1200
Referrals, fees for, restrictions, Minn. Statutes 2022 326A.10
Reinsurance intermediary-managers, financial statements, duties, Minn. Statutes 2022 60A.73, 2022 60A.745
County attorney, evidence of wrongdoing, Minn. Statutes 2022 6.481, 2022 6.67
County nursing homes, audits, Minn. Statutes 2022 6.552
County or municipal hospitals, audits, Minn. Statutes 2022 6.552
Insurance companies, audits, Minn. Statutes 2022 60A.124, 2022 60A.13
Racetracks, financial reports, Minn. Statutes 2022 240.15
State auditor, evidence of wrongdoing, Minn. Statutes 2022 6.481, 2022 6.67
Town audits, Minn. Statutes 2022 367.36
Workers' compensation self-insurance, Minn. Statutes 2022 79A.02
Reports given, see Continuing professional education (CPE) under this topic
Retired status, Minn. Statutes 2022 326A.045
Retired status, Minn. Rules 1105.3000, 1105.3300, 1105.3700
Review by, workers' compensation self-insurance
Commercial self-insurance groups, duties, Minn. Statutes 2022 79A.22 to 2022 79A.24
Group self-insurers, financial statements, Minn. Statutes 2022 79A.03
Service of process on, Minn. Rules 1105.5900, 1105.6000
Services, farms, estate planning and transfer, Minn. Statutes 2022 17.985
Signatures, detectives or protective agents, net worth statements, Minn. Statutes 2022 326.3382
Applications, Minn. Rules 1105.4000
Generally, see Firms under this topic
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 2022 412.591
Tax preparation services, exemptions, Minn. Statutes 2022 270C.445
Title, use without certificate, disciplinary action, Minn. Rules 1105.5600
Titles, use of, Minn. Statutes 2022 326A.14
Training, continuing education, Minn. Statutes 2022 214.12
Unlawful acts, Minn. Statutes 2022 326A.10
Generally, Minn. Statutes 2022 326A.08
Single act evidence of practice, Minn. Statutes 2022 326A.11
Unlawful acts, Minn. Statutes 2022 326A.10
Violations, generally, Minn. Statutes 2022 326.53
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. Rules 1105.5600, 1105.7800
Work papers, insurance company audits and examinations, Minn. Statutes 2022 60A.1291