Wherever used in chapters 45 to 83, or rules adopted thereunder, the term "certified" as applied to balance sheets, profit and loss statements or other financial statements shall be construed as meaning an audited financial statement prepared in accordance with generally accepted accounting principles that has been examined by an independent certified public accountant for the purpose of expressing an opinion. The opinion by the certified public accountant shall contain a statement that it fairly represents the financial position of the organization or person.
1987 c 336 s 4
Structure Minnesota Statutes
Chapter 45 — Department Of Commerce; General Powers
Section 45.0112 — Street And Email Addresses Required.
Section 45.012 — Commissioner.
Section 45.013 — Power To Appoint Staff.
Section 45.0135 — Commerce Fraud Bureau.
Section 45.014 — Seal Of Department Of Commerce.
Section 45.015 — Proof Of Mailing.
Section 45.016 — Service Of Orders Or Other Papers.
Section 45.022 — Consumer Satisfaction; Commerce.
Section 45.026 — Regulation Of Business Of Financial Planning.
Section 45.027 — Investigations And Subpoenas.
Section 45.028 — Service Of Process.
Section 45.029 — Financial Statement.
Section 45.0291 — Department Bonds.
Section 45.0292 — License Reciprocity.
Section 45.21 — Application Fees.
Section 45.22 — License Education Approval.
Section 45.23 — License Education Fees.
Section 45.24 — License Technology Fees.
Section 45.26 — Payment Of Fees.
Section 45.28 — Textbooks Required.
Section 45.29 — Initial Education.
Section 45.30 — Continuing Education.
Section 45.301 — On-demand Continuing Education; Requirements.
Section 45.304 — Verification Requirements.
Section 45.305 — Prelicense Education Courses Offered Over The Internet.
Section 45.306 — Continuing Education Courses Offered Over The Internet.
Section 45.307 — Education Provider.
Section 45.31 — Course Coordinator.
Section 45.33 — Prohibited Practices For Coordinators And Instructors.
Section 45.36 — Supplementary Materials.
Section 45.37 — Advertising Courses.
Section 45.38 — Notice To Students.
Section 45.40 — Falsification Of Reports.
Section 45.41 — Disciplinary Action.