CERTIFIED PUBLIC ACCOUNTANTS

Accountancy Board, see ACCOUNTANCY BOARD

Appraisals by, mutual insurance companies

Conversion to stock companies, Minn. Statutes 2009 66A.16

Armed forces members, license exemptions, Minn. Statutes 2009 326.55, 326.56

Assurance or opinions on financial statements

Certified financial statements, Minn. Statutes 2009 45.029

Common interest communities, Minn. Statutes 2009 515B.3-121

Nursing facilities, Minn. Statutes 2009 256B.435

Audits and examinations

Agricultural resource projects, Minn. Statutes 2009 41A.03

Cemetery associations, Minn. Statutes 2009 306.93

Charitable organizations, Minn. Statutes 2009 309.53

Cities, Minn. Statutes 2009 6.55, 471.697, 471.698

Common interest communities, financial statements, Minn. Statutes 2009 515B.3-121

Cooperation, state auditor, Minn. Statutes 2009 6.64 to 6.71

Counties, Minn. Statutes 2009 6.48, 6.55

County hospitals, Minn. Statutes 2009 6.552

County nursing homes, Minn. Statutes 2009 6.552

Debt management services providers, Minn. Statutes 2009 332A.19

Debt settlement services providers, Minn. Statutes 2009 332B.14

Enterprise Minnesota, Inc., Minn. Statutes 2009 116O.14

Ethanol volume production, Minn. Statutes 2009 41A.09

Gambling organizations, Minn. Statutes 2009 297E.06

Informant reward programs, Minn. Statutes 2009 309.52, 309.53

Insurance companies, Minn. Statutes 2009 60A.124, 60A.1291

Intermediate care facilities, Minn. Statutes 2009 256B.48

Investment companies, Minn. Statutes 2009 54.294

Licensed certification authorities (digital signatures), Minn. Statutes 2009 325K.06

Limited liability companies, Minn. Statutes 2009 322B.376

Minnesota State Colleges and Universities System (MnSCU), Minn. Statutes 2009 136F.526

Multistate Tax Commission, Minn. Statutes 2009 290.171

Municipal, authority to perform, Minn. Statutes 2009 6.66

Municipal hospitals, Minn. Statutes 2009 6.552, 471.697, 471.698

Municipal nursing homes, Minn. Statutes 2009 471.697, 471.698

Nursing facilities, Minn. Statutes 2009 256B.435, 256B.48

Pest Control Compact insurance fund, Minn. Statutes 2009 18.62

Regional emergency medical services boards, Minn. Statutes 2009 144E.50

Reinsurance, loss reserves, Minn. Statutes 2009 60A.74

Reports given, Minn. Statutes 2009 6.552

Rural water user districts, Minn. Statutes 2009 110A.32

Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2009 458A.06

School districts, Minn. Statutes 2009 6.55

Senate and house of representatives, Minn. Statutes 2009 3.196

Solid waste management districts, Minn. Statutes 2009 115A.72

State agencies, Minn. Statutes 2009 3.972

State Lottery, Minn. Statutes 2009 349A.14

Towns, Minn. Statutes 2009 6.55, 367.36, 471.697

Watershed districts, Minn. Statutes 2009 103D.355

Western Lake Superior Sanitary District, Minn. Statutes 2009 458D.17

Workers' compensation self-insurance, Minn. Statutes 2009 79A.02, 79A.03, 79A.22 to 79A.24

Zoological Board, Minn. Statutes 2009 85A.02

Certificates and certification

Cemetery associations, audits, Minn. Statutes 2009 306.93

Cities, financial reports, Minn. Statutes 2009 471.697, 471.698

Educational and experience requirements, Minn. Statutes 2009 326A.03

Examinations, Minn. Statutes 2009 326A.03, 326A.04

Generally, Minn. Statutes 2009 326A.04

Health maintenance organizations, financial statements, Minn. Statutes 2009 62D.08

Municipal hospitals, financial audits, Minn. Statutes 2009 471.697, 471.698

Municipal liquor stores, financial audits, Minn. Statutes 2009 471.6985

Municipal nursing homes, financial audits, Minn. Statutes 2009 471.697, 471.698

Nonresidents, Minn. Statutes 2009 326A.04, 326A.07, 326A.14

Qualifications, Minn. Statutes 2009 326A.03

Reinstatements, Minn. Statutes 2009 326A.09

Risk retention groups, financial statements, Minn. Statutes 2009 60E.04

Rural Finance Authority, annual report, Minn. Statutes 2009 41C.08

Towns, financial reports, Minn. Statutes 2009 471.697

Confidentiality, Minn. Statutes 2009 326A.12

Consultants, volunteer firefighter relief associations, Minn. Statutes 2009 424A.04

Contingent fees, restrictions, Minn. Statutes 2009 326A.10

Continuing education, Minn. Statutes 2009 214.12

Contracts

State auditor, Minn. Statutes 2009 6.495

Target Center acquisition proposal, evaluation, Minn. Statutes 2009 473.598

Corporations, Minn. Statutes 2009 214.12, 326.55, 326.56

Definitions

Accountancy Act, Minn. Statutes 2009 326A.01

City officers and employees, Minn. Statutes 2009 412.222

Professional firms, Minn. Statutes 2009 319B.02

Resettlement projects, local governments, Minn. Statutes 2009 471.49

Workers' compensation self-insurance, Minn. Statutes 2009 79A.19

Disciplinary action, Minn. Statutes 2009 326A.08

Disclosure, confidential communications, Minn. Statutes 2009 326A.12

Education and training, continuing education, Minn. Statutes 2009 214.12

Federal employees, license exemptions, Minn. Statutes 2009 326.55, 326.56

Financial statements

Certified, Minn. Statutes 2009 45.029

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

Public utilities, duties, Minn. Statutes 2009 216B.10

Reinsurance intermediary-managers, duties, Minn. Statutes 2009 60A.73, 60A.745

Firms

Disciplinary action, generally, Minn. Statutes 2009 326A.08

Permits, Minn. Statutes 2009 326A.01, 326A.05, 326A.09

Unlawful acts, Minn. Statutes 2009 326A.10

Violations and penalties, Minn. Statutes 2009 326A.08, 326A.10

Fraud, see Insurance fraud under FRAUD

Gillette Hospital board, Minn. Statutes 2009 250.05

Governmental accounting information, state auditor to furnish, Minn. Statutes 2009 6.69

Insurance fraud, see under FRAUD

Lawsuits, professional review, certification, Minn. Statutes 2009 544.42

Legislative auditor, financial audits division deputy, Minn. Statutes 2009 3.971

Licenses

Exemptions, Minn. Statutes 2009 326.55, 326.56

Renewals, Minn. Statutes 2009 214.12

Rulemaking, Minn. Statutes 2009 214.12

Meetings, controlled insurers' audit committees, Minn. Statutes 2009 60J.09

Names, title, use of, Minn. Statutes 2009 326A.14

Nonresidents, Minn. Statutes 2009 326A.08, 326A.14

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

Practice privileges in Minnesota, persons with

Confidentiality, Minn. Statutes 2009 326A.12

Firm permits, Minn. Statutes 2009 326A.05

Generally, Minn. Statutes 2009 326A.14

Records and record keeping, Minn. Statutes 2009 326A.13

Violations and penalties, Minn. Statutes 2009 326A.10

Professional corporations, see PROFESSIONAL CORPORATIONS

Professional firms, see PROFESSIONAL FIRMS

Professionals, certified public accountants defined as, Minn. Statutes 2009 319B.02

Qualifications, Minn. Statutes 2009 60A.1291

Records and record keeping

Requirements, generally, Minn. Statutes 2009 326A.13

Work papers, insurance company audits and examinations, Minn. Statutes 2009 60A.1291

Referrals, fees for, restrictions, Minn. Statutes 2009 326A.10

Reinsurance intermediary-managers

Financial statements, duties, Minn. Statutes 2009 60A.73, 60A.745

Reports given

County attorney, evidence of wrongdoing, Minn. Statutes 2009 6.67

County nursing homes, audits, Minn. Statutes 2009 6.552

County or municipal hospitals, audits, Minn. Statutes 2009 6.552

Insurance companies, audits, Minn. Statutes 2009 60A.124, 60A.13

Racetracks, financial reports, Minn. Statutes 2009 240.15

State auditor, evidence of wrongdoing, Minn. Statutes 2009 6.67

Town audits, Minn. Statutes 2009 367.36

Workers' compensation self-insurance, Minn. Statutes 2009 79A.02

Review by, workers' compensation self-insurance

Commercial self-insurance groups, duties, Minn. Statutes 2009 79A.22 to 79A.24

Group self-insurers, financial statements, Minn. Statutes 2009 79A.03

Services, farms, estate planning and transfer, Minn. Statutes 2009 17.985

Signatures, detectives or protective agents

Net worth statements, Minn. Statutes 2009 326.3382

Tax preparation services, exemptions, Minn. Statutes 2009 270C.445

Titles, use of, Minn. Statutes 2009 326A.14

Training, continuing education, Minn. Statutes 2009 214.12

Unlawful acts, Minn. Statutes 2009 326A.10

Violations and penalties

Generally, Minn. Statutes 2009 326A.08

Single act evidence of practice, Minn. Statutes 2009 326A.11

Unlawful acts, Minn. Statutes 2009 326A.10

Violations, generally, Minn. Statutes 2009 326.53

Work papers, insurance company audits and examinations, Minn. Statutes 2009 60A.1291