CERTIFIED PUBLIC ACCOUNTANTS

Accountancy Board, see ACCOUNTANCY BOARD

Appraisals by, mutual insurance companies

Conversion to stock companies, Minn. Statutes 2005 66A.16

Armed forces members, license exemptions, Minn. Statutes 2005 326.55, 326.56

Assurance or opinions on financial statements

Certified financial statements, Minn. Statutes 2005 45.029

Common interest communities, Minn. Statutes 2005 515B.3-121

Insurance companies, compliance, Minn. Statutes 2005 60A.129

Nursing facilities, Minn. Statutes 2005 256B.435

Audits and examinations

Agricultural resource projects, Minn. Statutes 2005 41A.03

Cemetery associations, Minn. Statutes 2005 306.93

Charitable organizations, Minn. Statutes 2005 309.53

Cities, Minn. Statutes 2005 6.55, 471.697, 471.698

Common interest communities, financial statements, Minn. Statutes 2005 515B.3-121

Cooperation, state auditor, Minn. Statutes 2005 6.64 to 6.71

Counties, Minn. Statutes 2005 6.48, 6.55

County hospitals, Minn. Statutes 2005 6.552

County nursing homes, Minn. Statutes 2005 6.552

Debt prorating companies, Minn. Statutes 2005 332.29

Ethanol volume production, Minn. Statutes 2005 41A.09

Gambling organizations, Minn. Statutes 2005 297E.06

Informant reward programs, Minn. Statutes 2005 309.52, 309.53

Insurance companies, Minn. Statutes 2005 60A.124, 60A.129

Intermediate care facilities, Minn. Statutes 2005 256B.48

Investment companies, Minn. Statutes 2005 54.294

Licensed certification authorities (digital signatures), Minn. Statutes 2005 325K.06

Limited liability companies, Minn. Statutes 2005 322B.376

Metropolitan Radio Board, Minn. Statutes 2005 403.23

Minnesota State Colleges and Universities (MnSCU), Minn. Statutes 2005 136F.526

Minnesota Technology, Inc., Minn. Statutes 2005 116O.14

Multistate Tax Commission, Minn. Statutes 2005 290.171

Municipal, authority to perform, Minn. Statutes 2005 6.66

Municipal hospitals, Minn. Statutes 2005 6.552, 471.697, 471.698

Municipal nursing homes, Minn. Statutes 2005 471.697, 471.698

Nursing facilities, Minn. Statutes 2005 256B.435, 256B.48

Pest Control Compact insurance fund, Minn. Statutes 2005 18.62

Regional emergency medical services boards, Minn. Statutes 2005 144E.50

Reinsurance, loss reserves, Minn. Statutes 2005 60A.74

Reports given, Minn. Statutes 2005 6.552

Rural water user districts, Minn. Statutes 2005 110A.32

Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2005 458A.06

School districts, Minn. Statutes 2005 6.55

Senate and house of representatives, Minn. Statutes 2005 3.196

Solid waste management districts, Minn. Statutes 2005 115A.72

State agencies, Minn. Statutes 2005 3.972

State Lottery, Minn. Statutes 2005 349A.14

Towns, Minn. Statutes 2005 6.55, 367.36, 471.697

Watershed districts, Minn. Statutes 2005 103D.355

Western Lake Superior Sanitary District, Minn. Statutes 2005 458D.17

Workers' compensation self-insurance, Minn. Statutes 2005 79A.02, 79A.03, 79A.22 to 79A.24

Zoological Board, Minn. Statutes 2005 85A.02

Bribery, disqualification, insurance company audits, Minn. Statutes 2005 60A.129

Certificates and certification

Cemetery associations, audits, Minn. Statutes 2005 306.93

Cities, financial reports, Minn. Statutes 2005 471.697, 471.698

Competency, maintenance of, Minn. Statutes 2005 326A.04

Educational and experience requirements, Minn. Statutes 2005 326A.03

Examinations, Minn. Statutes 2005 326A.03

Fees, Minn. Statutes 2005 326A.04

Foreign countries, certificates issued by, Minn. Statutes 2005 326A.04

Health maintenance organizations, financial statements, Minn. Statutes 2005 62D.08

Issuance of, Minn. Statutes 2005 326A.04

Municipal hospitals, financial audits, Minn. Statutes 2005 471.697, 471.698

Municipal liquor stores, financial audits, Minn. Statutes 2005 471.6985

Municipal nursing homes, financial audits, Minn. Statutes 2005 471.697, 471.698

Nonresidents, Minn. Statutes 2005 326A.04, 326A.07, 326A.14

Peer review, Minn. Statutes 2005 326A.04

Qualifications, Minn. Statutes 2005 326A.03

Reinstatements, Minn. Statutes 2005 326A.09

Renewals, Minn. Statutes 2005 326A.04

Revocation for nonrenewal, Minn. Statutes 2005 326A.04

Risk retention groups, financial statements, Minn. Statutes 2005 60E.04

Rural Finance Authority, annual report, Minn. Statutes 2005 41C.08

Towns, financial reports, Minn. Statutes 2005 471.697

Code of ethics, Minn. Statutes 2005 60A.129

Confidentiality, Minn. Statutes 2005 326A.12

Consultants, volunteer firefighter relief associations, Minn. Statutes 2005 424A.04

Contested cases, Minn. Statutes 2005 60A.129

Continuing education, Minn. Statutes 2005 214.12

Contracts

State auditor, Minn. Statutes 2005 6.495

Target Center acquisition proposal, evaluation, Minn. Statutes 2005 473.598

Cooperative auditing organizations

Licenses, qualifications, Minn. Statutes 2005 326A.05

Corporations, Minn. Statutes 2005 214.12, 326.55, 326.56

Correspondence

Insurance company audits and examinations, Minn. Statutes 2005 60A.129

Definitions

Accountancy Act, Minn. Statutes 2005 326A.01

Professional firms, Minn. Statutes 2005 319B.02

Resettlement projects, local governments, Minn. Statutes 2005 471.49

Statutory cities, Minn. Statutes 2005 412.222

Workers' compensation self-insurance, Minn. Statutes 2005 79A.19

Disagreements, insurance companies, notice, Minn. Statutes 2005 60A.129

Disciplinary action, Minn. Statutes 2005 326A.08

Disclosure, confidential communications, Minn. Statutes 2005 326A.12

Dismissal, insurance companies, notice, Minn. Statutes 2005 60A.129

Disqualification

Insurance company audits and examinations, Minn. Statutes 2005 60A.129

Education and training, continuing education, Minn. Statutes 2005 214.12

Evaluations

Insurance companies, accounting systems, Minn. Statutes 2005 60A.129

Federal employees, license exemptions, Minn. Statutes 2005 326.55, 326.56

Financial statements

Certified, Minn. Statutes 2005 45.029

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

Public utilities, duties, Minn. Statutes 2005 216B.10

Reinsurance intermediary-managers, duties, Minn. Statutes 2005 60A.73, 60A.745

Firms

Disciplinary action, generally, Minn. Statutes 2005 326A.08

Permits, Minn. Statutes 2005 326A.01, 326A.05, 326A.09

Unlawful acts, Minn. Statutes 2005 326A.10

Violations and penalties, Minn. Statutes 2005 326A.08, 326A.10

Fraud

Disqualification, insurance company audits, Minn. Statutes 2005 60A.129

Insurance fraud, see under FRAUD

Gillette Hospital board, Minn. Statutes 2005 250.05

Governmental accounting information

State auditor to furnish, Minn. Statutes 2005 6.69

Insurance fraud, see under FRAUD

Lawsuits, professional review, certification, Minn. Statutes 2005 544.42

Legislative auditor, financial audits division deputy, Minn. Statutes 2005 3.971

Licenses

Exemptions, Minn. Statutes 2005 326.55, 326.56

Renewals, Minn. Statutes 2005 214.12

Rulemaking, Minn. Statutes 2005 214.12

Meetings, controlled insurers' audit committees, Minn. Statutes 2005 60J.09

Names, title, use of, Minn. Statutes 2005 326A.14

Nonresidents, Minn. Statutes 2005 326A.08, 326A.14

Notice given

Insurance companies, adverse financial conditions, Minn. Statutes 2005 60A.129

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

Professional corporations, see PROFESSIONAL CORPORATIONS

Professional firms, see PROFESSIONAL FIRMS

Professionals

Certified public accountants defined as, Minn. Statutes 2005 319B.02, 544.42

Qualifications, Minn. Statutes 2005 60A.129

Racketeering, disqualification

Insurance company audits, Minn. Statutes 2005 60A.129

Records and record keeping

Requirements, generally, Minn. Statutes 2005 326A.13

Work papers, insurance company audits and examinations, Minn. Statutes 2005 60A.129

Reinsurance intermediary-managers

Financial statements, duties, Minn. Statutes 2005 60A.73, 60A.745

Replacement, Minn. Statutes 2005 60A.129

Reports given

County attorney, evidence of wrongdoing, Minn. Statutes 2005 6.67

County nursing homes, audits, Minn. Statutes 2005 6.552

County or municipal hospitals, audits, Minn. Statutes 2005 6.552

Insurance companies, audits, Minn. Statutes 2005 60A.124, 60A.129, 60A.13

Racetracks, financial reports, Minn. Statutes 2005 240.15

State auditor, evidence of wrongdoing, Minn. Statutes 2005 6.67

Town audits, Minn. Statutes 2005 367.36

Workers' compensation self-insurance, Minn. Statutes 2005 79A.02

Representation, Accountancy Board, Minn. Statutes 2005 326A.02

Resignation, insurance companies, notice, Minn. Statutes 2005 60A.129

Review by, workers' compensation self-insurance

Commercial self-insurance groups, duties, Minn. Statutes 2005 79A.22 to 79A.24

Group self-insurers, financial statements, Minn. Statutes 2005 79A.03

Services, farms, estate planning and transfer, Minn. Statutes 2005 17.985

Signatures, detectives or protective agents

Net worth statements, Minn. Statutes 2005 326.3382

Tax preparation services, exemptions, Minn. Statutes 2005 270C.445

Titles, use of, Minn. Statutes 2005 326A.14

Training, continuing education, Minn. Statutes 2005 214.12

Unlawful acts, Minn. Statutes 2005 326A.10

Violations and penalties

Dishonest or unethical practices, disqualification, ground, Minn. Statutes 2005 60A.129

Generally, Minn. Statutes 2005 326A.08

Single act evidence of practice, Minn. Statutes 2005 326A.11

Unlawful acts, Minn. Statutes 2005 326A.10

Violations, generally, Minn. Statutes 2005 326.53

Work papers

Insurance company audits and examinations, Minn. Statutes 2005 60A.129