CERTIFIED PUBLIC ACCOUNTANTS

Accountancy Board, see ACCOUNTANCY BOARD

Appraisals by, mutual insurance companies, conversion to stock companies, Minn. Statutes 2013 66A.16

Armed forces members, license exemptions, Minn. Statutes 2013 326.55, 326.56

Assurance or opinions on financial statements

Certified financial statements, Minn. Statutes 2013 45.029

Common interest communities, Minn. Statutes 2013 515B.3-121

Audits and examinations

Agricultural resource projects, Minn. Statutes 2013 41A.03

Cemetery associations, Minn. Statutes 2013 306.93

Charitable organizations, Minn. Statutes 2013 309.53

Cities, Minn. Statutes 2013 6.49, 6.55, 471.697, 471.698

Common interest communities, financial statements, Minn. Statutes 2013 515B.3-121

Cooperation, state auditor, Minn. Statutes 2013 6.64 to 6.71

Counties, Minn. Statutes 2013 6.48, 6.55

County hospitals, Minn. Statutes 2013 6.552

County nursing homes, Minn. Statutes 2013 6.552

Debt management services providers, Minn. Statutes 2013 332A.19

Debt settlement services providers, Minn. Statutes 2013 332B.14

Enterprise Minnesota, Inc., Minn. Statutes 2013 116O.14

Gambling organizations, Minn. Statutes 2013 297E.06

Informant reward programs, Minn. Statutes 2013 309.52, 309.53

Insurance companies, Minn. Statutes 2013 60A.124, 60A.1291

Intermediate care facilities, Minn. Statutes 2013 256B.48

Investment companies, Minn. Statutes 2013 54.294

Licensed certification authorities (digital signatures), Minn. Statutes 2013 325K.06

Limited liability companies, Minn. Statutes 2013 322B.376

Minnesota State Colleges and Universities System (MnSCU), Minn. Statutes 2013 136F.526

Municipal, authority to perform, Minn. Statutes 2013 6.66

Municipal hospitals, Minn. Statutes 2013 6.552, 471.697, 471.698

Municipal nursing homes, Minn. Statutes 2013 471.697, 471.698

Nursing facilities, Minn. Statutes 2013 256B.48

Pest Control Compact insurance fund, Minn. Statutes 2013 18.62

Regional emergency medical services boards, Minn. Statutes 2013 144E.50

Reinsurance, loss reserves, Minn. Statutes 2013 60A.74

Reports given, Minn. Statutes 2013 6.552

Rural water user districts, Minn. Statutes 2013 110A.32

Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2013 458A.06

School districts, Minn. Statutes 2013 6.55

Senate and house of representatives, Minn. Statutes 2013 3.196

Solid waste management districts, Minn. Statutes 2013 115A.72

State agencies, Minn. Statutes 2013 3.972

State Lottery, Minn. Statutes 2013 349A.14

Towns, Minn. Statutes 2013 6.55, 367.36, 471.697

Watershed districts, Minn. Statutes 2013 103D.355

Western Lake Superior Sanitary District, Minn. Statutes 2013 458D.17

Workers' compensation self-insurance, Minn. Statutes 2013 79A.02, 79A.03, 79A.22 to 79A.24

Zoological Board, Minn. Statutes 2013 85A.02

Certificates and certification

Cemetery associations, audits, Minn. Statutes 2013 306.93

Cities, financial reports, Minn. Statutes 2013 471.697, 471.698

Educational and experience requirements, Minn. Statutes 2013 326A.03

Examinations, Minn. Statutes 2013 326A.03, 326A.04

Generally, Minn. Statutes 2013 326A.04

Health maintenance organizations, financial statements, Minn. Statutes 2013 62D.08

Municipal hospitals, financial audits, Minn. Statutes 2013 471.697, 471.698

Municipal liquor stores, financial audits, Minn. Statutes 2013 471.6985

Municipal nursing homes, financial audits, Minn. Statutes 2013 471.697, 471.698

Nonresidents, Minn. Statutes 2013 326A.04, 326A.07, 326A.14

Qualifications, Minn. Statutes 2013 326A.03

Reinstatements, Minn. Statutes 2013 326A.09

Risk retention groups, financial statements, Minn. Statutes 2013 60E.04

Rural Finance Authority, annual report, Minn. Statutes 2013 41C.08

Towns, financial reports, Minn. Statutes 2013 471.697

Confidentiality, Minn. Statutes 2013 326A.12

Consultants, volunteer firefighter relief associations, Minn. Statutes 2013 424A.04

Contingent fees, restrictions, Minn. Statutes 2013 326A.10

Continuing education, Minn. Statutes 2013 214.12

Contracts

State auditor, Minn. Statutes 2013 6.495

Target Center acquisition proposal, evaluation, Minn. Statutes 2013 473.598

Corporations, Minn. Statutes 2013 214.12, 326.55, 326.56

Definitions

Accountancy Act, Minn. Statutes 2013 326A.01

City officers and employees, Minn. Statutes 2013 412.222

Professional firms, Minn. Statutes 2013 319B.02

Resettlement projects, local governments, Minn. Statutes 2013 471.49

Workers' compensation self-insurance, Minn. Statutes 2013 79A.19

Detective licenses, exemption, Minn. Statutes 2013 326.3341

Disciplinary action, Minn. Statutes 2013 326A.08

Disclosure, confidential communications, Minn. Statutes 2013 326A.12

Education and training, continuing education, Minn. Statutes 2013 214.12

Federal employees, license exemptions, Minn. Statutes 2013 326.55, 326.56

Financial statements

Certified, Minn. Statutes 2013 45.029

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

Public utilities, duties, Minn. Statutes 2013 216B.10

Reinsurance intermediary-managers, duties, Minn. Statutes 2013 60A.73, 60A.745

Firms

Disciplinary action, generally, Minn. Statutes 2013 326A.08

Permits, Minn. Statutes 2013 326A.01, 326A.05, 326A.09

Unlawful acts, Minn. Statutes 2013 326A.10

Violations and penalties, Minn. Statutes 2013 326A.08, 326A.10

Fraud, see Insurance fraud under FRAUD

Gillette Hospital board, Minn. Statutes 2013 250.05

Governmental accounting information, state auditor to furnish, Minn. Statutes 2013 6.69

Insurance fraud, see under FRAUD

Lawsuits, professional review, certification, Minn. Statutes 2013 544.42

Legislative auditor, financial audits division deputy, Minn. Statutes 2013 3.971

Licenses

Exemptions, Minn. Statutes 2013 326.55, 326.56

Renewals, Minn. Statutes 2013 214.12

Rulemaking, Minn. Statutes 2013 214.12

Meetings, controlled insurers' audit committees, Minn. Statutes 2013 60J.09

Names, title, use of, Minn. Statutes 2013 326A.14

Nonresidents, Minn. Statutes 2013 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 2013 326A.12

Firm permits, Minn. Statutes 2013 326A.05

Generally, Minn. Statutes 2013 326A.14

Records and record keeping, Minn. Statutes 2013 326A.13

Violations and penalties, Minn. Statutes 2013 326A.10

Professional corporations, see PROFESSIONAL CORPORATIONS

Professional firms, see PROFESSIONAL FIRMS

Professionals, certified public accountants defined as, Minn. Statutes 2013 319B.02

Protective agent licenses, exemption, Minn. Statutes 2013 326.3341

Qualifications, Minn. Statutes 2013 60A.1291

Records and record keeping

Requirements, generally, Minn. Statutes 2013 326A.13

Work papers, insurance company audits and examinations, Minn. Statutes 2013 60A.1291

Referrals, fees for, restrictions, Minn. Statutes 2013 326A.10

Reinsurance intermediary-managers, financial statements, duties, Minn. Statutes 2013 60A.73, 60A.745

Reports given

County attorney, evidence of wrongdoing, Minn. Statutes 2013 6.67

County nursing homes, audits, Minn. Statutes 2013 6.552

County or municipal hospitals, audits, Minn. Statutes 2013 6.552

Insurance companies, audits, Minn. Statutes 2013 60A.124, 60A.13

Racetracks, financial reports, Minn. Statutes 2013 240.15

State auditor, evidence of wrongdoing, Minn. Statutes 2013 6.67

Town audits, Minn. Statutes 2013 367.36

Workers' compensation self-insurance, Minn. Statutes 2013 79A.02

Review by, workers' compensation self-insurance

Commercial self-insurance groups, duties, Minn. Statutes 2013 79A.22 to 79A.24

Group self-insurers, financial statements, Minn. Statutes 2013 79A.03

Services, farms, estate planning and transfer, Minn. Statutes 2013 17.985

Signatures, detectives or protective agents, net worth statements, Minn. Statutes 2013 326.3382

Statutory cities, optional plan A, Minn. Statutes 2013 412.591

Tax preparation services, exemptions, Minn. Statutes 2013 270C.445

Titles, use of, Minn. Statutes 2013 326A.14

Training, continuing education, Minn. Statutes 2013 214.12

Unlawful acts, Minn. Statutes 2013 326A.10

Violations and penalties

Generally, Minn. Statutes 2013 326A.08

Single act evidence of practice, Minn. Statutes 2013 326A.11

Unlawful acts, Minn. Statutes 2013 326A.10

Violations, generally, Minn. Statutes 2013 326.53

Work papers, insurance company audits and examinations, Minn. Statutes 2013 60A.1291