SF 3251

1st Engrossment - 92nd Legislature (2021 - 2022) Posted on 03/25/2022 09:51am

A bill for an act
relating to certified public accountants; changing a reinstatement provision for
certified public accountants; repealing procedures related to the automatic
revocation of certain public accountant certificates; amending Minnesota Statutes
2020, section 326A.09; repealing Minnesota Statutes 2020, section 326A.04,
subdivision 11.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2020, section 326A.09, is amended to read:

326A.09 REINSTATEMENT.

The board may reinstate a suspended, revoked, new text begin expired, new text end or surrendered certificate,
registration, or permit or suspended, revoked, new text begin expired, new text end or surrendered practice privileges
upon petition of the person or firm holding or formerly holding the registration, permit, or
certificate, or practice privileges. The board may, in its sole discretion, require that the
person or firm submit to the board evidence of having obtained up to 120 hours of continuing
professional education credits that would have been required had the person or firm held a
registration, certificate, permit, or practice privileges continuously. The board may, in its
sole discretion, place any other conditions upon reinstatement of a suspended, revoked, new text begin
expired, new text end or surrendered certificate, permit, registration, or of practice privileges that it finds
appropriate and necessary to ensure that the purposes of this chapter are met. No suspended
certificate, registration, permit, or practice privileges may be reinstated until the former
holder, or person with practice privileges has completed one-half of the suspension.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 2. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2020, section 326A.04, subdivision 11, new text end new text begin is repealed.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

APPENDIX

Repealed Minnesota Statutes: S3251-1

326A.04 CERTIFICATE ISSUANCE AND RENEWAL; COMPETENCY STANDARD.

Subd. 11.

Automatic revocation.

The certificate of a person who fails to renew a certificate for more than two years after expiration or the certificate of a person who had not reported required experience to the board by January 1, 2003, and who fails to report the required experience under Minnesota Rules shall be automatically revoked by order of the board. The orders may be issued by the board without following the procedures of chapter 14, provided the board notifies each affected person by mail at the person's last known address on file with the board at least three days prior to the issuance of any order. No notice is required if the last communication sent by the board to a licensee was returned to the board by the United States Postal Service as undeliverable and with no forwarding address. Certificates revoked by the board may be reinstated, if at all, under section 326A.09. This subdivision does not apply to certified public accountants who have notified the board, according to requirements prescribed by board rule, that they will not use the CPA designation in any manner and will not provide professional services.