CERTIFIED PUBLIC ACCOUNTANTS

Accountancy Board, see ACCOUNTANCY BOARD

Appraisals by, mutual insurance companies, conversion to stock companies, Minn. Statutes 2015 66A.16

Armed forces members

Expedited licenses, Minn. Statutes 2015 326A.04

License exemptions, Minn. Statutes 2015 326.55, 326.56

Assurance or opinions on financial statements

Certified financial statements, Minn. Statutes 2015 45.029

Common interest communities, Minn. Statutes 2015 515B.3-121

Audits and examinations

Advanced biofuel production incentive programs, Minn. Statutes 2015 41A.16, 41A.17, 41A.18

Agricultural resource projects, Minn. Statutes 2015 41A.03

Cemetery associations, Minn. Statutes 2015 306.93

Charitable organizations, Minn. Statutes 2015 309.53

Cities, Minn. Statutes 2015 6.49, 6.55, 471.697, 471.698

Common interest communities, financial statements, Minn. Statutes 2015 515B.3-121

Cooperation, state auditor, Minn. Statutes 2015 6.64 to 6.71

Counties, Minn. Statutes 2015 6.481, 6.55

County hospitals, Minn. Statutes 2015 6.552

County nursing homes, Minn. Statutes 2015 6.552

Debt management services providers, Minn. Statutes 2015 332A.19

Debt settlement services providers, Minn. Statutes 2015 332B.14

Enterprise Minnesota, Inc., Minn. Statutes 2015 116O.14

Gambling organizations, Minn. Statutes 2015 297E.06

Informant reward programs, Minn. Statutes 2015 309.52, 309.53

Insurance companies, Minn. Statutes 2015 60A.124, 60A.1291

Intermediate care facilities, Minn. Statutes 2015 256B.48

Investment companies, Minn. Statutes 2015 54.294

Licensed certification authorities (digital signatures), Minn. Statutes 2015 325K.06

Limited liability companies, Minn. Statutes 2015 322B.376

Minnesota State Colleges and Universities System (MnSCU), Minn. Statutes 2015 136F.526

Municipal, authority to perform, Minn. Statutes 2015 6.66

Municipal hospitals, Minn. Statutes 2015 6.552, 471.697, 471.698

Municipal nursing homes, Minn. Statutes 2015 471.697, 471.698

Nursing facilities, Minn. Statutes 2015 256B.48

Regional emergency medical services boards, Minn. Statutes 2015 144E.50

Reinsurance, loss reserves, Minn. Statutes 2015 60A.74

Reports given, Minn. Statutes 2015 6.552

Rural water user districts, Minn. Statutes 2015 110A.32

Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2015 458A.06

School districts, Minn. Statutes 2015 6.55

Senate and house of representatives, Minn. Statutes 2015 3.196

Solid waste management districts, Minn. Statutes 2015 115A.72

State agencies, Minn. Statutes 2015 3.972

State Lottery, Minn. Statutes 2015 349A.14

Towns, Minn. Statutes 2015 6.55, 367.36, 471.697

Watershed districts, Minn. Statutes 2015 103D.355

Western Lake Superior Sanitary District, Minn. Statutes 2015 458D.17

Workers' compensation self-insurance, Minn. Statutes 2015 79A.02, 79A.03, 79A.22 to 79A.24

Zoological Board, Minn. Statutes 2015 85A.02

Certificates and certification

Cemetery associations, audits, Minn. Statutes 2015 306.93

Cities, financial reports, Minn. Statutes 2015 471.697, 471.698

Educational and experience requirements, Minn. Statutes 2015 326A.03

Examinations, Minn. Statutes 2015 326A.03, 326A.04

Generally, Minn. Statutes 2015 326A.04

Health maintenance organizations, financial statements, Minn. Statutes 2015 62D.08

Municipal hospitals, financial audits, Minn. Statutes 2015 471.697, 471.698

Municipal liquor stores, financial audits, Minn. Statutes 2015 471.6985

Municipal nursing homes, financial audits, Minn. Statutes 2015 471.697, 471.698

Nonresidents, Minn. Statutes 2015 326A.04, 326A.07, 326A.14

Qualifications, Minn. Statutes 2015 326A.03

Reinstatements, Minn. Statutes 2015 326A.09

Risk retention groups, financial statements, Minn. Statutes 2015 60E.04

Rural Finance Authority, annual report, Minn. Statutes 2015 41C.08

Temporary military certificates, Minn. Statutes 2015 197.4552, 326A.04

Towns, financial reports, Minn. Statutes 2015 471.697

Confidentiality, Minn. Statutes 2015 326A.12

Consultants, volunteer firefighter relief associations, Minn. Statutes 2015 424A.04

Contingent fees, restrictions, Minn. Statutes 2015 326A.10

Continuing education, Minn. Statutes 2015 214.12

Contracts

State auditor, Minn. Statutes 2015 6.495

Target Center acquisition proposal, evaluation, Minn. Statutes 2015 473.598

Corporations, Minn. Statutes 2015 214.12, 326.55, 326.56

Definitions

Accountancy Act, Minn. Statutes 2015 326A.01

City officers and employees, Minn. Statutes 2015 412.222

Professional firms, Minn. Statutes 2015 319B.02

Resettlement projects, local governments, Minn. Statutes 2015 471.49

Workers' compensation self-insurance, Minn. Statutes 2015 79A.19

Detective licenses, exemption, Minn. Statutes 2015 326.3341

Disciplinary action, Minn. Statutes 2015 326A.08

Disclosure, confidential communications, Minn. Statutes 2015 326A.12

Education and training, continuing education, Minn. Statutes 2015 214.12

Federal employees, license exemptions, Minn. Statutes 2015 326.55, 326.56

Financial statements

Certified, Minn. Statutes 2015 45.029

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

Public utilities, duties, Minn. Statutes 2015 216B.10

Reinsurance intermediary-managers, duties, Minn. Statutes 2015 60A.73, 60A.745

Firms

Disciplinary action, generally, Minn. Statutes 2015 326A.08

Permits, Minn. Statutes 2015 326A.01, 326A.05, 326A.09

Unlawful acts, Minn. Statutes 2015 326A.10

Violations and penalties, Minn. Statutes 2015 326A.08, 326A.10

Fraud, see Insurance fraud under FRAUD

Gillette Hospital board, Minn. Statutes 2015 250.05

Governmental accounting information, state auditor to furnish, Minn. Statutes 2015 6.69

Insurance fraud, see under FRAUD

Lawsuits, professional review, certification, Minn. Statutes 2015 544.42

Legislative auditor, financial audits division deputy, Minn. Statutes 2015 3.971

Licenses

Exemptions, Minn. Statutes 2015 326.55, 326.56

Renewals, Minn. Statutes 2015 214.12

Rulemaking, Minn. Statutes 2015 214.12

Meetings, controlled insurers' audit committees, Minn. Statutes 2015 60J.09

Names, title, use of, Minn. Statutes 2015 326A.14

Nonresidents, Minn. Statutes 2015 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 2015 326A.12

Firm permits, Minn. Statutes 2015 326A.05

Generally, Minn. Statutes 2015 326A.14

Records and record keeping, Minn. Statutes 2015 326A.13

Violations and penalties, Minn. Statutes 2015 326A.10

Professional corporations, see PROFESSIONAL CORPORATIONS

Professional firms, see PROFESSIONAL FIRMS

Professionals, certified public accountants defined as, Minn. Statutes 2015 319B.02

Protective agent licenses, exemption, Minn. Statutes 2015 326.3341

Qualifications, Minn. Statutes 2015 60A.1291

Records and record keeping

Requirements, generally, Minn. Statutes 2015 326A.13

Work papers, insurance company audits and examinations, Minn. Statutes 2015 60A.1291

Referrals, fees for, restrictions, Minn. Statutes 2015 326A.10

Reinsurance intermediary-managers, financial statements, duties, Minn. Statutes 2015 60A.73, 60A.745

Reports given

County attorney, evidence of wrongdoing, Minn. Statutes 2015 6.481, 6.67

County nursing homes, audits, Minn. Statutes 2015 6.552

County or municipal hospitals, audits, Minn. Statutes 2015 6.552

Insurance companies, audits, Minn. Statutes 2015 60A.124, 60A.13

Racetracks, financial reports, Minn. Statutes 2015 240.15

State auditor, evidence of wrongdoing, Minn. Statutes 2015 6.481, 6.67

Town audits, Minn. Statutes 2015 367.36

Workers' compensation self-insurance, Minn. Statutes 2015 79A.02

Review by, workers' compensation self-insurance

Commercial self-insurance groups, duties, Minn. Statutes 2015 79A.22 to 79A.24

Group self-insurers, financial statements, Minn. Statutes 2015 79A.03

Services, farms, estate planning and transfer, Minn. Statutes 2015 17.985

Signatures, detectives or protective agents, net worth statements, Minn. Statutes 2015 326.3382

Statutory cities, optional plan A, Minn. Statutes 2015 412.591

Tax preparation services, exemptions, Minn. Statutes 2015 270C.445

Titles, use of, Minn. Statutes 2015 326A.14

Training, continuing education, Minn. Statutes 2015 214.12

Unlawful acts, Minn. Statutes 2015 326A.10

Violations and penalties

Generally, Minn. Statutes 2015 326A.08

Single act evidence of practice, Minn. Statutes 2015 326A.11

Unlawful acts, Minn. Statutes 2015 326A.10

Violations, generally, Minn. Statutes 2015 326.53

Work papers, insurance company audits and examinations, Minn. Statutes 2015 60A.1291