LICENSED PUBLIC ACCOUNTANTS

Accountancy Board, see ACCOUNTANCY BOARD

Applicants, good moral character, demonstration of, Minn. Rules 1105.2450

Applications, early examinations, applications for, Minn. Rules 1105.1650

Armed forces members, licenses, exemptions, Minn. Statutes 2025 326.55, 326.56

Audits and examinations

State agencies, Minn. Statutes 2025 3.972

Towns, Minn. Statutes 2025 367.36

Audits and examinations, gambling organizations, see Organizations under GAMBLING

Business identification numbers, see Taxpayer identification numbers under TAXES

Certificates and certification, Minn. Statutes 2025 326A.06

Continuing education, Minn. Statutes 2025 214.12

Corporations, licenses, Minn. Statutes 2025 214.12, 326.55, 326.56

Definitions

Professional firms, Minn. Statutes 2025 319B.02

State auditor, Minn. Statutes 2025 6.64

Disciplinary action, Minn. Statutes 2025 326A.08

Examinations, early examinations, Minn. Rules 1105.1650

Federal employees, license exemptions, Minn. Statutes 2025 326.55, 326.56

Fees paid by

Good moral character, demonstration of, Minn. Rules 1105.2450

Information received, governmental accounting practices, Minn. Statutes 2025 6.69

Insurance fraud, see under FRAUD

Licenses

Exemptions, Minn. Statutes 2025 326.55, 326.56

Renewals, Minn. Statutes 2025 214.12

Rulemaking, Minn. Statutes 2025 214.12

Nonresidents, disciplinary action, Minn. Statutes 2025 326A.08

Partnerships, licenses, Minn. Statutes 2025 214.12, 326.55, 326.56

Payments by, governmental accounting information, costs, Minn. Statutes 2025 6.69

Practice of public accounting, licenses, Minn. Statutes 2025 214.12, 326.55, 326.56

Professional corporations, see PROFESSIONAL CORPORATIONS

Professional firms, see PROFESSIONAL FIRMS

Professionals, licensed public accountants defined as, Minn. Statutes 2025 319B.02

Reports given

Evidence of wrongdoing, Minn. Statutes 2025 6.67

Town audits, Minn. Statutes 2025 367.36

Violations and penalties

Generally, Minn. Statutes 2025 326A.08

Violations, generally, Minn. Statutes 2025 326.53