CERTIFIED PUBLIC ACCOUNTANTS

American Institute of Certified Public Accountants (AICPA), Minn. Rules 1105.2200, 1105.5300

Appearances by

Accountancy Board, Minn. Rules 1105.1300, 1105.2800

Attorney general, Minn. Rules 1105.1300

Applicants

Appearances before Accountancy Board, Minn. Rules 1105.1300

Good moral character, demonstration of, Minn. Rules 1105.2450

Applications

Early examinations, applications for, Minn. Rules 1105.1650

Peer review materials, Minn. Rules 1105.4800

Attest services

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

Audits and examinations

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

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

Initial certificates

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

Renewal certificates

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

Consent, franchises, financial statements, Minn. Rules 2860.1500

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

Corporations

Generally, see Firms under this topic

Licensed practice units, see Peer review under this topic

Courses of study

Continuing professional education, Minn. Rules 1105.3100

Initial certification requirements, Minn. Rules 1105.1400, 1105.1500, 1105.2900

Definitions

Accountants, Minn. Rules 1105.0100

Gambling organization audits, Minn. Rules 8122.0150

Valid certificate, license, permit, registration, and good standing, Minn. Rules 1105.6550

Disciplinary action

Continuing education, Minn. Rules 1105.3000, 1105.3200

CPA examination, cheating, Minn. Rules 1105.2200

Firms

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

Disciplinary action, firms

Peer review oversight committee, recommendations, Minn. Rules 1105.4300

Peer review reports, failure to file, Minn. Rules 1105.5400

Disclaimers, financial statements, preparation by nonlicensees, Minn. Rules 1105.6500

Education and training, see Continuing professional education (CPE) under this topic

Education requirements, Minn. Rules 1105.1400, 1105.1500, 1105.2900

Examinations

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 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

Firms

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

Permits

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

Good moral character, demonstration of, Minn. Rules 1105.2450

Good standing, defined, Minn. Rules 1105.6550

Gross negligence, disciplinary action, Minn. Rules 1105.5600

Inactive status, Minn. Rules 1105.3000, 1105.3300

Incorporation by reference

Audit documentation, Minn. Rules 1105.7850

Code of professional conduct, Minn. Rules 1105.7800

Incorporation by reference, peer review standards, Minn. Rules 1105.4700

Internet practices, Minn. Rules 1105.4400, 1105.7900

Legislative auditor, employees, Minn. Rules 1105.2500

Licensed practice units, see Peer review under this topic

Licenses

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

Nonlicensees, financial statements, preparation by, disclaimers, Minn. Rules 1105.6500

Nonresidents, certificates and certification, Minn. Rules 1105.2500, 1105.3100, 1105.7900

Notice given

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

Notice received

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

Peer review

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

Principal places of business, effect on certification, Minn. Rules 1105.3400

Qualifications, gambling organization audits, Minn. Rules 8122.0200

Records and record keeping

Audit documentation, Minn. Rules 1105.7850

Board access to, authorization, Minn. Rules 1105.1200

Reports given, see Continuing professional education (CPE) under this topic

Retired status, Minn. Rules 1105.3000, 1105.3300, 1105.3700

Service of process on, Minn. Rules 1105.5900, 1105.6000

Sole proprietorships, permits

Applications, Minn. Rules 1105.4000

Generally, see Firms under this topic

Standards

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

Title, use without certificate, disciplinary action, Minn. Rules 1105.5600

Violations and penalties

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