Minnesota Statutes
Chapters 324 - 341 — Trade Regulations, Consumer Protection
Chapter 326A — Accountants

Section 326A.01 — Definitions. - Subdivision 1. Scope. When used in this chapter, the terms...

Section 326A.02 — State Board Of Accountancy. - Subdivision 1. Board. A Board of Accountancy is created to...

Section 326A.03 — Certified Public Accountant Qualifications. - Subdivision 1. Qualifications. The certificate of certified public accountant shall...

Section 326A.04 — Certificate Issuance And Renewal; Competency Standard. - Subdivision 1. Eligibility. The board shall grant or renew certificates...

Section 326A.045 — Retired Status. - Subdivision 1. Retired status requirements. The board shall grant retired...

Section 326A.05 — Permit To Practice As A Cpa Firm. - Subdivision 1. General. The board shall grant or renew permits...

Section 326A.06 — Lpas And Accounting Practitioners. - (a) All licensed public accountants (LPAs) who are actively licensed...

Section 326A.07 — Appointment Of Secretary Of State As Agent. - Application by a person or a firm not a resident...

Section 326A.08 — Enforcement. - Subdivision 1. Basis for conducting investigations. If the board, or...

Section 326A.09 — Reinstatement. - The board may reinstate a suspended, revoked, expired, or surrendered...

Section 326A.10 — Unlawful Acts. - (a) Only a licensee and individuals who have been granted...

Section 326A.11 — Single Act Evidence Of Practice. - In any action brought under section 326A.08, evidence of the...

Section 326A.12 — Confidential Communications. - (a) Except by permission of the client for whom a...

Section 326A.13 — Working Papers; Clients' Records. - (a) Subject to the provisions of section 326A.12, all statements,...

Section 326A.14 — Substantial Equivalency. - Subdivision 1. Requirements. (a) An individual whose principal place of...