CERTIFIED PUBLIC ACCOUNTANTS

Accountancy Board, see ACCOUNTANCY BOARD

Appraisals by, mutual insurance companies

Conversion to stock companies, Minn. Statutes 2007 66A.16

Armed forces members, license exemptions, Minn. Statutes 2007 326.55, 326.56

Assurance or opinions on financial statements

Certified financial statements, Minn. Statutes 2007 45.029

Common interest communities, Minn. Statutes 2007 515B.3-121

Insurance companies, compliance, Minn. Statutes 2007 60A.129

Nursing facilities, Minn. Statutes 2007 256B.435

Audits and examinations

Agricultural resource projects, Minn. Statutes 2007 41A.03

Cemetery associations, Minn. Statutes 2007 306.93

Charitable organizations, Minn. Statutes 2007 309.53

Cities, Minn. Statutes 2007 6.55, 471.697, 471.698

Common interest communities, financial statements, Minn. Statutes 2007 515B.3-121

Cooperation, state auditor, Minn. Statutes 2007 6.64 to 6.71

Counties, Minn. Statutes 2007 6.48, 6.55

County hospitals, Minn. Statutes 2007 6.552

County nursing homes, Minn. Statutes 2007 6.552

Debt management services providers, Minn. Statutes 2007 332A.19

Debt prorating companies, Minn. Statutes 2007 332.29

Ethanol volume production, Minn. Statutes 2007 41A.09

Gambling organizations, Minn. Statutes 2007 297E.06

Informant reward programs, Minn. Statutes 2007 309.52, 309.53

Insurance companies, Minn. Statutes 2007 60A.124, 60A.129

Intermediate care facilities, Minn. Statutes 2007 256B.48

Investment companies, Minn. Statutes 2007 54.294

Licensed certification authorities (digital signatures), Minn. Statutes 2007 325K.06

Limited liability companies, Minn. Statutes 2007 322B.376

Minnesota state colleges and universities system (MnSCU), Minn. Statutes 2007 136F.526

Minnesota Technology, Inc., Minn. Statutes 2007 116O.14

Multistate Tax Commission, Minn. Statutes 2007 290.171

Municipal, authority to perform, Minn. Statutes 2007 6.66

Municipal hospitals, Minn. Statutes 2007 6.552, 471.697, 471.698

Municipal nursing homes, Minn. Statutes 2007 471.697, 471.698

Nursing facilities, Minn. Statutes 2007 256B.435, 256B.48

Pest Control Compact insurance fund, Minn. Statutes 2007 18.62

Regional emergency medical services boards, Minn. Statutes 2007 144E.50

Reinsurance, loss reserves, Minn. Statutes 2007 60A.74

Reports given, Minn. Statutes 2007 6.552

Rural water user districts, Minn. Statutes 2007 110A.32

Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2007 458A.06

School districts, Minn. Statutes 2007 6.55

Senate and house of representatives, Minn. Statutes 2007 3.196

Solid waste management districts, Minn. Statutes 2007 115A.72

State agencies, Minn. Statutes 2007 3.972

State Lottery, Minn. Statutes 2007 349A.14

Towns, Minn. Statutes 2007 6.55, 367.36, 471.697

Watershed districts, Minn. Statutes 2007 103D.355

Western Lake Superior Sanitary District, Minn. Statutes 2007 458D.17

Workers' compensation self-insurance, Minn. Statutes 2007 79A.02, 79A.03, 79A.22 to 79A.24

Zoological Board, Minn. Statutes 2007 85A.02

Bribery, disqualification, insurance company audits, Minn. Statutes 2007 60A.129

Certificates and certification

Cemetery associations, audits, Minn. Statutes 2007 306.93

Cities, financial reports, Minn. Statutes 2007 471.697, 471.698

Competency, maintenance of, Minn. Statutes 2007 326A.04

Educational and experience requirements, Minn. Statutes 2007 326A.03

Examinations, Minn. Statutes 2007 326A.03

Fees, Minn. Statutes 2007 326A.04

Foreign countries, certificates issued by, Minn. Statutes 2007 326A.04

Health maintenance organizations, financial statements, Minn. Statutes 2007 62D.08

Issuance of, Minn. Statutes 2007 326A.04

Municipal hospitals, financial audits, Minn. Statutes 2007 471.697, 471.698

Municipal liquor stores, financial audits, Minn. Statutes 2007 471.6985

Municipal nursing homes, financial audits, Minn. Statutes 2007 471.697, 471.698

Nonresidents, Minn. Statutes 2007 326A.04, 326A.07, 326A.14

Peer review, Minn. Statutes 2007 326A.04

Qualifications, Minn. Statutes 2007 326A.03

Reinstatements, Minn. Statutes 2007 326A.09

Renewals, Minn. Statutes 2007 326A.04

Revocation for nonrenewal, Minn. Statutes 2007 326A.04

Risk retention groups, financial statements, Minn. Statutes 2007 60E.04

Rural Finance Authority, annual report, Minn. Statutes 2007 41C.08

Towns, financial reports, Minn. Statutes 2007 471.697

Code of ethics, Minn. Statutes 2007 60A.129

Confidentiality, Minn. Statutes 2007 326A.12

Consultants, volunteer firefighter relief associations, Minn. Statutes 2007 424A.04

Contested cases, Minn. Statutes 2007 60A.129

Continuing education, Minn. Statutes 2007 214.12

Contracts

State auditor, Minn. Statutes 2007 6.495

Target Center acquisition proposal, evaluation, Minn. Statutes 2007 473.598

Cooperative auditing organizations

Licenses, qualifications, Minn. Statutes 2007 326A.05

Corporations, Minn. Statutes 2007 214.12, 326.55, 326.56

Correspondence

Insurance company audits and examinations, Minn. Statutes 2007 60A.129

Definitions

Accountancy Act, Minn. Statutes 2007 326A.01

City officers and employees, Minn. Statutes 2007 412.222

Professional firms, Minn. Statutes 2007 319B.02

Resettlement projects, local governments, Minn. Statutes 2007 471.49

Workers' compensation self-insurance, Minn. Statutes 2007 79A.19

Disagreements, insurance companies, notice, Minn. Statutes 2007 60A.129

Disciplinary action, Minn. Statutes 2007 326A.08

Disclosure, confidential communications, Minn. Statutes 2007 326A.12

Dismissal, insurance companies, notice, Minn. Statutes 2007 60A.129

Disqualification

Insurance company audits and examinations, Minn. Statutes 2007 60A.129

Education and training, continuing education, Minn. Statutes 2007 214.12

Evaluations

Insurance companies, accounting systems, Minn. Statutes 2007 60A.129

Federal employees, license exemptions, Minn. Statutes 2007 326.55, 326.56

Financial statements

Certified, Minn. Statutes 2007 45.029

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

Public utilities, duties, Minn. Statutes 2007 216B.10

Reinsurance intermediary-managers, duties, Minn. Statutes 2007 60A.73, 60A.745

Firms

Disciplinary action, generally, Minn. Statutes 2007 326A.08

Permits, Minn. Statutes 2007 326A.01, 326A.05, 326A.09

Unlawful acts, Minn. Statutes 2007 326A.10

Violations and penalties, Minn. Statutes 2007 326A.08, 326A.10

Fraud

Disqualification, insurance company audits, Minn. Statutes 2007 60A.129

Insurance fraud, see under FRAUD

Gillette Hospital board, Minn. Statutes 2007 250.05

Governmental accounting information

State auditor to furnish, Minn. Statutes 2007 6.69

Insurance fraud, see under FRAUD

Lawsuits, professional review, certification, Minn. Statutes 2007 544.42

Legislative auditor, financial audits division deputy, Minn. Statutes 2007 3.971

Licenses

Exemptions, Minn. Statutes 2007 326.55, 326.56

Renewals, Minn. Statutes 2007 214.12

Rulemaking, Minn. Statutes 2007 214.12

Meetings, controlled insurers' audit committees, Minn. Statutes 2007 60J.09

Names, title, use of, Minn. Statutes 2007 326A.14

Nonresidents, Minn. Statutes 2007 326A.08, 326A.14

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 2007 319B.02

Qualifications, Minn. Statutes 2007 60A.129

Racketeering, disqualification, insurance company audits, Minn. Statutes 2007 60A.129

Records and record keeping

Requirements, generally, Minn. Statutes 2007 326A.13

Work papers, insurance company audits and examinations, Minn. Statutes 2007 60A.129

Reinsurance intermediary-managers

Financial statements, duties, Minn. Statutes 2007 60A.73, 60A.745

Replacement, Minn. Statutes 2007 60A.129

Reports given

County attorney, evidence of wrongdoing, Minn. Statutes 2007 6.67

County nursing homes, audits, Minn. Statutes 2007 6.552

County or municipal hospitals, audits, Minn. Statutes 2007 6.552

Insurance companies, audits, Minn. Statutes 2007 60A.124, 60A.129, 60A.13

Racetracks, financial reports, Minn. Statutes 2007 240.15

State auditor, evidence of wrongdoing, Minn. Statutes 2007 6.67

Town audits, Minn. Statutes 2007 367.36

Workers' compensation self-insurance, Minn. Statutes 2007 79A.02

Resignation, insurance companies, notice, Minn. Statutes 2007 60A.129

Review by, workers' compensation self-insurance

Commercial self-insurance groups, duties, Minn. Statutes 2007 79A.22 to 79A.24

Group self-insurers, financial statements, Minn. Statutes 2007 79A.03

Services, farms, estate planning and transfer, Minn. Statutes 2007 17.985

Signatures, detectives or protective agents

Net worth statements, Minn. Statutes 2007 326.3382

Tax preparation services, exemptions, Minn. Statutes 2007 270C.445

Titles, use of, Minn. Statutes 2007 326A.14

Training, continuing education, Minn. Statutes 2007 214.12

Unlawful acts, Minn. Statutes 2007 326A.10

Violations and penalties

Dishonest or unethical practices, disqualification, ground, Minn. Statutes 2007 60A.129

Generally, Minn. Statutes 2007 326A.08

Single act evidence of practice, Minn. Statutes 2007 326A.11

Unlawful acts, Minn. Statutes 2007 326A.10

Violations, generally, Minn. Statutes 2007 326.53

Work papers

Insurance company audits and examinations, Minn. Statutes 2007 60A.129