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Office of the Revisor of Statutes

2021 Minnesota Statutes Index (topics)

CERTIFIED PUBLIC ACCOUNTANTS

Accountancy Board, see ACCOUNTANCY BOARD

Appraisals by, mutual insurance companies, conversion to stock companies, Minn. Statutes 2021 66A.16

Armed forces members

Expedited licenses, Minn. Statutes 2021 326A.04

License exemptions, Minn. Statutes 2021 326.55, 2021 326.56

Assurance or opinions on financial statements

Certified financial statements, Minn. Statutes 2021 45.029

Common interest communities, Minn. Statutes 2021 515B.3-121

Audits and examinations

Advanced biofuel production incentive programs, Minn. Statutes 2021 41A.16, 2021 41A.17, 2021 41A.18

Agricultural resource projects, Minn. Statutes 2021 41A.03

Cemetery associations, Minn. Statutes 2021 306.93

Charitable organizations, Minn. Statutes 2021 309.53

Cities, Minn. Statutes 2021 6.49, 2021 6.55, 2021 471.697, 2021 471.698

Common interest communities, financial statements, Minn. Statutes 2021 515B.3-121

Cooperation, state auditor, Minn. Statutes 2021 6.64 to 2021 6.71

Counties, Minn. Statutes 2021 6.481, 2021 6.55

County hospitals, Minn. Statutes 2021 6.552

County nursing homes, Minn. Statutes 2021 6.552

Debt management services providers, Minn. Statutes 2021 332A.19

Debt settlement services providers, Minn. Statutes 2021 332B.14

Enterprise Minnesota, Inc., Minn. Statutes 2021 116O.14

Gambling organizations, Minn. Statutes 2021 297E.06

Informant reward programs, Minn. Statutes 2021 309.52, 2021 309.53

Insurance companies, Minn. Statutes 2021 60A.124, 2021 60A.1291

Intermediate care facilities, Minn. Statutes 2021 256B.48

Investment companies, Minn. Statutes 2021 54.294

Licensed certification authorities (digital signatures), Minn. Statutes 2021 325K.06

Minnesota State Colleges and Universities System (MnSCU), Minn. Statutes 2021 136F.526

Municipal, authority to perform, Minn. Statutes 2021 6.66

Municipal hospitals, Minn. Statutes 2021 6.552, 2021 471.697, 2021 471.698

Municipal nursing homes, Minn. Statutes 2021 471.697, 2021 471.698

Nursing facilities, medical assistance, Minn. Statutes 2021 256R.02

Oriented strand board production incentive program, Minn. Statutes 2021 41A.21

Regional emergency medical services boards, Minn. Statutes 2021 144E.50

Reinsurance, loss reserves, Minn. Statutes 2021 60A.74

Reports given, Minn. Statutes 2021 6.552

Rural water user districts, Minn. Statutes 2021 110A.32

Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2021 458A.06

School districts, Minn. Statutes 2021 6.55

Senate and house of representatives, Minn. Statutes 2021 3.196

Siding production incentive program, Minn. Statutes 2021 41A.20

Solid waste management districts, Minn. Statutes 2021 115A.72

State agencies, Minn. Statutes 2021 3.972

State Lottery, Minn. Statutes 2021 349A.14

Towns, Minn. Statutes 2021 6.55, 2021 367.36, 2021 471.697

Volunteer firefighter relief associations, Minn. Statutes 2021 424A.014

Watershed districts, Minn. Statutes 2021 103D.355

Western Lake Superior Sanitary District, Minn. Statutes 2021 458D.17

Workers' compensation self-insurance, Minn. Statutes 2021 79A.02, 2021 79A.03, 2021 79A.22 to 2021 79A.24

Zoological Board, Minn. Statutes 2021 85A.02

Certificates and certification

Cemetery associations, audits, Minn. Statutes 2021 306.93

Cities, financial reports, Minn. Statutes 2021 471.697, 2021 471.698

Educational and experience requirements, Minn. Statutes 2021 326A.03

Examinations, Minn. Statutes 2021 326A.03, 2021 326A.04

Generally, Minn. Statutes 2021 326A.04

Health maintenance organizations, financial statements, Minn. Statutes 2021 62D.08

Lapsed certificates, enforcement, Minn. Statutes 2021 326A.08

Municipal hospitals, financial audits, Minn. Statutes 2021 471.697, 2021 471.698

Municipal liquor stores, financial audits, Minn. Statutes 2021 471.6985

Municipal nursing homes, financial audits, Minn. Statutes 2021 471.697, 2021 471.698

Nonresidents, Minn. Statutes 2021 326A.04, 2021 326A.07, 2021 326A.14

Qualifications, Minn. Statutes 2021 326A.03

Reinstatements, Minn. Statutes 2021 326A.09

Retired status, Minn. Statutes 2021 326A.045

Risk retention groups, financial statements, Minn. Statutes 2021 60E.04

Rural Finance Authority, annual report, Minn. Statutes 2021 41C.08

Temporary military certificates, Minn. Statutes 2021 197.4552, 2021 326A.04

Towns, financial reports, Minn. Statutes 2021 471.697

Confidentiality, Minn. Statutes 2021 326A.12

Consultants, volunteer firefighter relief associations, Minn. Statutes 2021 424A.04

Contingent fees, restrictions, Minn. Statutes 2021 326A.10

Continuing education, Minn. Statutes 2021 214.12, 2021 326A.045

Contracts

State auditor, Minn. Statutes 2021 6.495

Target Center acquisition proposal, evaluation, Minn. Statutes 2021 473.598

Corporations, Minn. Statutes 2021 214.12, 2021 326.55, 2021 326.56

Definitions

Accountancy Act, Minn. Statutes 2021 326A.01

City officers and employees, Minn. Statutes 2021 412.222

Professional firms, Minn. Statutes 2021 319B.02

Resettlement projects, local governments, Minn. Statutes 2021 471.49

Workers' compensation self-insurance, Minn. Statutes 2021 79A.19

Detective licenses, exemption, Minn. Statutes 2021 326.3341

Disciplinary action, Minn. Statutes 2021 326A.08

Disclosure, confidential communications, Minn. Statutes 2021 326A.12

Education and training, continuing education, Minn. Statutes 2021 214.12

Federal employees, license exemptions, Minn. Statutes 2021 326.55, 2021 326.56

Financial statements

Assurance of opinions on financial statements, Minn. Statutes 2021 45.029, 2021 515B.3-121

Certified, Minn. Statutes 2021 45.029

Public utilities, duties, Minn. Statutes 2021 216B.10

Reinsurance intermediary-managers, duties, Minn. Statutes 2021 60A.73, 2021 60A.745

Firms

Disciplinary action, generally, Minn. Statutes 2021 326A.08

Lapsed licenses, enforcement, Minn. Statutes 2021 326A.08

Permits, Minn. Statutes 2021 326A.01, 2021 326A.05, 2021 326A.09

Unlawful acts, Minn. Statutes 2021 326A.10

Violations and penalties, Minn. Statutes 2021 326A.08, 2021 326A.10

Fraud, see Insurance fraud under FRAUD

Gillette Hospital board, Minn. Statutes 2021 250.05

Governmental accounting information, state auditor to furnish, Minn. Statutes 2021 6.69

Insurance fraud, see under FRAUD

Lawsuits, professional review, certification, Minn. Statutes 2021 544.42

Legislative auditor, financial audits division deputy, Minn. Statutes 2021 3.971

Licenses

Exemptions, Minn. Statutes 2021 326.55, 2021 326.56

Lapsed licenses, enforcement, Minn. Statutes 2021 326A.08

Renewals, Minn. Statutes 2021 214.12

Rulemaking, Minn. Statutes 2021 214.12

Meetings, controlled insurers' audit committees, Minn. Statutes 2021 60J.09

Names, title, use of, Minn. Statutes 2021 326A.14

Nonresidents, Minn. Statutes 2021 326A.08, 2021 326A.14

Practice privileges in Minnesota, persons with

Confidentiality, Minn. Statutes 2021 326A.12

Firm permits, Minn. Statutes 2021 326A.05

Generally, Minn. Statutes 2021 326A.14

Records and record keeping, Minn. Statutes 2021 326A.13

Violations and penalties, Minn. Statutes 2021 326A.10

Professional corporations, see PROFESSIONAL CORPORATIONS

Professional firms, see PROFESSIONAL FIRMS

Professionals, certified public accountants defined as, Minn. Statutes 2021 319B.02

Protective agent licenses, exemption, Minn. Statutes 2021 326.3341

Qualifications, Minn. Statutes 2021 60A.1291

Records and record keeping

Requirements, generally, Minn. Statutes 2021 326A.13

Work papers, insurance company audits and examinations, Minn. Statutes 2021 60A.1291

Referrals, fees for, restrictions, Minn. Statutes 2021 326A.10

Reinsurance intermediary-managers, financial statements, duties, Minn. Statutes 2021 60A.73, 2021 60A.745

Reports given

County attorney, evidence of wrongdoing, Minn. Statutes 2021 6.481, 2021 6.67

County nursing homes, audits, Minn. Statutes 2021 6.552

County or municipal hospitals, audits, Minn. Statutes 2021 6.552

Insurance companies, audits, Minn. Statutes 2021 60A.124, 2021 60A.13

Racetracks, financial reports, Minn. Statutes 2021 240.15

State auditor, evidence of wrongdoing, Minn. Statutes 2021 6.481, 2021 6.67

Town audits, Minn. Statutes 2021 367.36

Workers' compensation self-insurance, Minn. Statutes 2021 79A.02

Retired status, Minn. Statutes 2021 326A.045

Review by, workers' compensation self-insurance

Commercial self-insurance groups, duties, Minn. Statutes 2021 79A.22 to 2021 79A.24

Group self-insurers, financial statements, Minn. Statutes 2021 79A.03

Services, farms, estate planning and transfer, Minn. Statutes 2021 17.985

Signatures, detectives or protective agents, net worth statements, Minn. Statutes 2021 326.3382

Statutory cities, optional plan A, Minn. Statutes 2021 412.591

Tax preparation services, exemptions, Minn. Statutes 2021 270C.445

Titles, use of, Minn. Statutes 2021 326A.14

Training, continuing education, Minn. Statutes 2021 214.12

Unlawful acts, Minn. Statutes 2021 326A.10

Violations and penalties

Generally, Minn. Statutes 2021 326A.08

Single act evidence of practice, Minn. Statutes 2021 326A.11

Unlawful acts, Minn. Statutes 2021 326A.10

Violations, generally, Minn. Statutes 2021 326.53

Work papers, insurance company audits and examinations, Minn. Statutes 2021 60A.1291