CERTIFIED PUBLIC ACCOUNTANTS

Accountancy Board, see ACCOUNTANCY BOARD

Appraisals by, mutual insurance companies

Conversion to stock companies, Minn. Statutes 2004 66A.16

Armed forces members, license exemptions, Minn. Statutes 2004 326.55, 326.56

Assurance or opinions on financial statements

Certified financial statements, Minn. Statutes 2004 45.029

Common interest communities, Minn. Statutes 2004 515B.3-121

Insurance companies, compliance, Minn. Statutes 2004 60A.129

Nursing facilities, Minn. Statutes 2004 256B.435

Audits and examinations

Agricultural resource projects, Minn. Statutes 2004 41A.03

Cemetery associations, Minn. Statutes 2004 306.93

Charitable organizations, Minn. Statutes 2004 309.53

Cities, Minn. Statutes 2004 6.55, 471.697, 471.698

Common interest communities, financial statements, Minn. Statutes 2004 515B.3-121

Counties, Minn. Statutes 2004 6.48, 6.55

County hospitals, Minn. Statutes 2004 6.552

County nursing homes, Minn. Statutes 2004 6.552

Debt prorating companies, Minn. Statutes 2004 332.29

Ethanol volume production, Minn. Statutes 2004 41A.09

Gambling organizations, Minn. Statutes 2004 297E.06

Informant reward programs, Minn. Statutes 2004 309.52, 309.53

Insurance companies, Minn. Statutes 2004 60A.124, 60A.129

Intermediate care facilities, Minn. Statutes 2004 256B.48

Investment companies, Minn. Statutes 2004 54.294

Licensed certification authorities (digital signatures), Minn. Statutes 2004 325K.06

Limited liability companies, Minn. Statutes 2004 322B.376

Metropolitan Radio Board, Minn. Statutes 2004 403.23

Minnesota State Colleges and Universities (MnSCU), Minn. Statutes 2004 136F.526

Minnesota Technology, Inc., Minn. Statutes 2004 116O.14

Multistate Tax Commission, Minn. Statutes 2004 290.171

Municipal hospitals, Minn. Statutes 2004 6.552, 471.697, 471.698

Municipal nursing homes, Minn. Statutes 2004 471.697, 471.698

Municipal, authority to perform, Minn. Statutes 2004 6.66

Nursing facilities, Minn. Statutes 2004 256B.435, 256B.48

Pest Control Compact insurance fund, Minn. Statutes 2004 18.62

Regional emergency medical services boards, Minn. Statutes 2004 144E.50

Reinsurance, loss reserves, Minn. Statutes 2004 60A.74

Reports given, Minn. Statutes 2004 6.552

Rural water user districts, Minn. Statutes 2004 110A.32

Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2004 458A.06

School districts, Minn. Statutes 2004 6.55

Senate and house of representatives, Minn. Statutes 2004 3.196

Solid waste management districts, Minn. Statutes 2004 115A.72

State agencies, Minn. Statutes 2004 3.972

State Lottery, Minn. Statutes 2004 349A.14

Towns, Minn. Statutes 2004 6.55, 367.36, 471.697

Watershed districts, Minn. Statutes 2004 103D.355

Western Lake Superior Sanitary District, Minn. Statutes 2004 458D.17

Workers' compensation self-insurance, Minn. Statutes 2004 79A.02, 79A.03, 79A.22 to 79A.24

Zoological Board, Minn. Statutes 2004 85A.02

Bribery, disqualification, insurance company audits, Minn. Statutes 2004 60A.129

Certificates and certification

Cemetery associations, audits, Minn. Statutes 2004 306.93

Cities, financial reports, Minn. Statutes 2004 471.697, 471.698

Competency, maintenance of, Minn. Statutes 2004 326A.04

Educational and experience requirements, Minn. Statutes 2004 326A.03

Examinations, Minn. Statutes 2004 326A.03

Fees, Minn. Statutes 2004 326A.04

Foreign countries, certificates issued by, Minn. Statutes 2004 326A.04

Health maintenance organizations, financial statements, Minn. Statutes 2004 62D.08

Issuance of, Minn. Statutes 2004 326A.04

Municipal hospitals, financial audits, Minn. Statutes 2004 471.697, 471.698

Municipal liquor stores, financial audits, Minn. Statutes 2004 471.6985

Municipal nursing homes, financial audits, Minn. Statutes 2004 471.697, 471.698

Nonresidents, Minn. Statutes 2004 326A.04, 326A.07, 326A.14

Peer review, Minn. Statutes 2004 326A.04

Qualifications, Minn. Statutes 2004 326A.03

Reinstatements, Minn. Statutes 2004 326A.09

Renewals, Minn. Statutes 2004 326A.04

Revocation for nonrenewal, Minn. Statutes 2004 326A.04

Risk retention groups, financial statements, Minn. Statutes 2004 60E.04

Rural Finance Authority, annual report, Minn. Statutes 2004 41C.08

Towns, financial reports, Minn. Statutes 2004 471.697

Code of ethics, Minn. Statutes 2004 60A.129

Confidentiality, Minn. Statutes 2004 326A.12

Consultants, volunteer firefighter relief associations, Minn. Statutes 2004 424A.04

Contested cases, Minn. Statutes 2004 60A.129

Continuing education, Minn. Statutes 2004 214.12

Contracts

State auditor, Minn. Statutes 2004 6.495

Target Center acquisition proposal, evaluation, Minn. Statutes 2004 473.598

Cooperation, state auditor, audits and reports, Minn. Statutes 2004 6.64 to 6.71

Cooperative auditing organizations

Licenses, qualifications, Minn. Statutes 2004 326A.05

Corporations, Minn. Statutes 2004 214.12, 326.55, 326.56

Correspondence

Insurance company audits and examinations, Minn. Statutes 2004 60A.129

CPA firms, defined, Minn. Statutes 2004 326A.01

Definitions

Accountancy Act, Minn. Statutes 2004 326A.01

Insurance law, Minn. Statutes 2004 60A.129

Professional firms, Minn. Statutes 2004 319B.02

Resettlement projects, local governments, Minn. Statutes 2004 471.49

Statutory cities, Minn. Statutes 2004 412.222

Workers' compensation self-insurance, Minn. Statutes 2004 79A.19

Disagreements, insurance companies, notice, Minn. Statutes 2004 60A.129

Disciplinary action, Minn. Statutes 2004 326A.08

Disclosure, confidential communications, Minn. Statutes 2004 326A.12

Dismissal, insurance companies, notice, Minn. Statutes 2004 60A.129

Disqualification

Insurance company audits and examinations, Minn. Statutes 2004 60A.129

Education and training, continuing education, Minn. Statutes 2004 214.12

Evaluations

Insurance companies, accounting systems, Minn. Statutes 2004 60A.129

Federal employees, license exemptions, Minn. Statutes 2004 326.55, 326.56

Financial statements

Certified, Minn. Statutes 2004 45.029

Opinions on, see Assurance or opinions on financial statements under this topic

Public utilities, duties, Minn. Statutes 2004 216B.10

Reinsurance intermediary-managers, duties, Minn. Statutes 2004 60A.73, 60A.745

Firms

Defined, Minn. Statutes 2004 326A.01

Disciplinary action, generally, Minn. Statutes 2004 326A.08

Permits, Minn. Statutes 2004 326A.01, 326A.05, 326A.09

Unlawful acts, Minn. Statutes 2004 326A.10

Violations and penalties, Minn. Statutes 2004 326A.08, 326A.10

Fraud

Disqualification, insurance company audits, Minn. Statutes 2004 60A.129

Insurance fraud, see under FRAUD

Gillette Hospital board, Minn. Statutes 2004 250.05

Governmental accounting information

State auditor to furnish, Minn. Statutes 2004 6.69

Insurance fraud, see under FRAUD

Lawsuits, professional review, certification, Minn. Statutes 2004 544.42

Legislative auditor, financial audits division deputy, Minn. Statutes 2004 3.971

Licenses

Exemptions, Minn. Statutes 2004 326.55, 326.56

Renewals, Minn. Statutes 2004 214.12

Rulemaking, Minn. Statutes 2004 214.12

Meetings, controlled insurers' audit committees, Minn. Statutes 2004 60J.09

Names, title, use of, Minn. Statutes 2004 326A.14

Nonresidents, Minn. Statutes 2004 326A.08, 326A.14

Notice given

Insurance companies, adverse financial conditions, Minn. Statutes 2004 60A.129

Notice received

Replacement, insurance company audits, Minn. Statutes 2004 60A.129

Opinions on, see Assurance or opinions on financial statements under this topic

Professional corporations, see PROFESSIONAL CORPORATIONS

Professional firms, see PROFESSIONAL FIRMS

Professional services, defined, Minn. Statutes 2004 319B.02

Professionals

Certified public accountants defined as, Minn. Statutes 2004 319B.02, 544.42

Defined, Minn. Statutes 2004 326A.01

Qualifications, Minn. Statutes 2004 60A.129

Racketeering, disqualification

Insurance company audits, Minn. Statutes 2004 60A.129

Records and record keeping

Requirements, generally, Minn. Statutes 2004 326A.13

Work papers, insurance company audits and examinations, Minn. Statutes 2004 60A.129

Reinsurance intermediary-managers

Financial statements, duties, Minn. Statutes 2004 60A.73, 60A.745

Replacement, Minn. Statutes 2004 60A.129

Reports given

County attorney, evidence of wrongdoing, Minn. Statutes 2004 6.67

County nursing homes, audits, Minn. Statutes 2004 6.552

County or municipal hospitals, audits, Minn. Statutes 2004 6.552

Insurance companies, audits, Minn. Statutes 2004 60A.124, 60A.129, 60A.13

Racetracks, financial reports, Minn. Statutes 2004 240.15

State auditor, evidence of wrongdoing, Minn. Statutes 2004 6.67

Town audits, Minn. Statutes 2004 367.36

Workers' compensation self-insurance, Minn. Statutes 2004 79A.02

Representation, Accountancy Board, Minn. Statutes 2004 326A.02

Resignation, insurance companies, notice, Minn. Statutes 2004 60A.129

Review by, workers' compensation self-insurance

Commercial self-insurance groups, duties, Minn. Statutes 2004 79A.22 to 79A.24

Group self-insurers, financial statements, Minn. Statutes 2004 79A.03

Rulemaking about, Minn. Statutes 2004 214.12

Services, farms, estate planning and transfer, Minn. Statutes 2004 17.985

Signatures, detectives or protective agents

Net worth statements, Minn. Statutes 2004 326.3382

Tax preparation services, exemptions, Minn. Statutes 2004 270.30

Titles, use of, Minn. Statutes 2004 326A.14

Training, continuing education, Minn. Statutes 2004 214.12

Unlawful acts, Minn. Statutes 2004 326A.10

Violations and penalties

Dishonest or unethical practices, disqualification, ground, Minn. Statutes 2004 60A.129

Generally, Minn. Statutes 2004 326A.08

Single act evidence of practice, Minn. Statutes 2004 326A.11

Unlawful acts, Minn. Statutes 2004 326A.10

Violations, generally, Minn. Statutes 2004 326.53

Work papers

Insurance company audits and examinations, Minn. Statutes 2004 60A.129