CERTIFIED PUBLIC ACCOUNTANTS

Accountancy Board, see ACCOUNTANCY BOARD

Appointment, structured settlements, Minn. Statutes 2025 549.405

Appraisals by, mutual insurance companies, conversion to stock companies, Minn. Statutes 2025 66A.16

Armed forces members

Expedited licenses, Minn. Statutes 2025 326A.04

License exemptions, Minn. Statutes 2025 326.55, 326.56

Assurance or opinions on financial statements

Certified financial statements, Minn. Statutes 2025 45.029

Common interest communities, Minn. Statutes 2025 515B.3-121

Audits and examinations

Advanced biofuel production incentive programs, Minn. Statutes 2025 41A.16, 41A.17, 41A.18

Agricultural resource projects, Minn. Statutes 2025 41A.03

Cemetery associations, Minn. Statutes 2025 306.93

Charitable organizations, Minn. Statutes 2025 309.53

Cities, Minn. Statutes 2025 6.49, 6.55, 471.697, 471.698

Common interest communities, financial statements, Minn. Statutes 2025 515B.3-121

Cooperation, state auditor, Minn. Statutes 2025 6.64 to 6.71

Counties, Minn. Statutes 2025 6.481, 6.55

County hospitals, Minn. Statutes 2025 6.552

County nursing homes, Minn. Statutes 2025 6.552

Debt management services providers, Minn. Statutes 2025 332A.19

Debt settlement services providers, Minn. Statutes 2025 332B.14

Enterprise Minnesota, Inc., Minn. Statutes 2025 116O.14

Firefighters relief associations, Minn. Statutes 2025 424A.014

Gambling organizations, Minn. Statutes 2025 297E.06

Informant reward programs, Minn. Statutes 2025 309.52, 309.53

Insurance companies, Minn. Statutes 2025 60A.124, 60A.1291

Intermediate care facilities, Minn. Statutes 2025 256B.48

Investment companies, Minn. Statutes 2025 54.294

Licensed certification authorities (digital signatures), Minn. Statutes 2025 325K.06

Minnesota State Colleges and Universities System (MnSCU), Minn. Statutes 2025 136F.526

Municipal, authority to perform, Minn. Statutes 2025 6.66

Municipal hospitals, Minn. Statutes 2025 6.552, 471.697, 471.698

Municipal nursing homes, Minn. Statutes 2025 471.697, 471.698

Nursing facilities, medical assistance, Minn. Statutes 2025 256R.02

Regional emergency medical services boards, Minn. Statutes 2025 144E.50

Reinsurance, loss reserves, Minn. Statutes 2025 60A.74

Reports given, Minn. Statutes 2025 6.552

Rural water user districts, Minn. Statutes 2025 110A.32

Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2025 458A.06

School districts, Minn. Statutes 2025 6.55

Senate and house of representatives, Minn. Statutes 2025 3.196

Siding production incentive program, Minn. Statutes 2025 41A.20

Solid waste management districts, Minn. Statutes 2025 115A.72

State agencies, Minn. Statutes 2025 3.972

State Lottery, Minn. Statutes 2025 349A.14

Towns, Minn. Statutes 2025 6.55, 367.36, 471.697

Watershed districts, Minn. Statutes 2025 103D.355

Western Lake Superior Sanitary District, Minn. Statutes 2025 458D.17

Workers' compensation self-insurance, Minn. Statutes 2025 79A.02, 79A.03, 79A.22 to 79A.24

Zoological Board, Minn. Statutes 2025 85A.02

Certificates and certification

Cemetery associations, audits, Minn. Statutes 2025 306.93

Cities, financial reports, Minn. Statutes 2025 471.697, 471.698

Educational and experience requirements, Minn. Statutes 2025 326A.03

Examinations, Minn. Statutes 2025 326A.03, 326A.04

Generally, Minn. Statutes 2025 326A.04

Health maintenance organizations, financial statements, Minn. Statutes 2025 62D.08

Lapsed certificates, enforcement, Minn. Statutes 2025 326A.08

Municipal hospitals, financial audits, Minn. Statutes 2025 471.697, 471.698

Municipal liquor stores, financial audits, Minn. Statutes 2025 471.6985

Municipal nursing homes, financial audits, Minn. Statutes 2025 471.697, 471.698

Nonresidents, Minn. Statutes 2025 326A.04, 326A.07, 326A.14

Qualifications, Minn. Statutes 2025 326A.03

Reinstatements, Minn. Statutes 2025 326A.09

Retired status, Minn. Statutes 2025 326A.045

Risk retention groups, financial statements, Minn. Statutes 2025 60E.04

Rural Finance Authority, annual report, Minn. Statutes 2025 41C.08

Temporary military certificates, Minn. Statutes 2025 197.4552, 326A.04

Towns, financial reports, Minn. Statutes 2025 471.697

Confidentiality, Minn. Statutes 2025 326A.12

Consultants, firefighters relief associations, Minn. Statutes 2025 424A.04

Contingent fees, restrictions, Minn. Statutes 2025 326A.10

Continuing education, Minn. Statutes 2025 214.12, 326A.045

Contracts

State auditor, Minn. Statutes 2025 6.495

Target Center acquisition proposal, evaluation, Minn. Statutes 2025 473.598

Corporations, Minn. Statutes 2025 214.12, 326.55, 326.56

Debt management services providers, exclusion, Minn. Statutes 2025 332A.02

Definitions

Accountancy Act, Minn. Statutes 2025 326A.01

City officers and employees, Minn. Statutes 2025 412.222

Professional firms, Minn. Statutes 2025 319B.02

Resettlement projects, local governments, Minn. Statutes 2025 471.49

Workers' compensation self-insurance, Minn. Statutes 2025 79A.19

Detective licenses, exemption, Minn. Statutes 2025 326.3341

Disciplinary action, Minn. Statutes 2025 326A.08

Disclosure, confidential communications, Minn. Statutes 2025 326A.12

Education and training, continuing education, Minn. Statutes 2025 214.12

Federal employees, license exemptions, Minn. Statutes 2025 326.55, 326.56

Financial statements

Assurance of opinions on financial statements, Minn. Statutes 2025 45.029, 515B.3-121

Certified, Minn. Statutes 2025 45.029

Public utilities, duties, Minn. Statutes 2025 216B.10

Reinsurance intermediary-managers, duties, Minn. Statutes 2025 60A.73, 60A.745

Firms

Disciplinary action, generally, Minn. Statutes 2025 326A.08

Lapsed licenses, enforcement, Minn. Statutes 2025 326A.08

Permits, Minn. Statutes 2025 326A.01, 326A.05, 326A.09

Unlawful acts, Minn. Statutes 2025 326A.10

Violations and penalties, Minn. Statutes 2025 326A.08, 326A.10

Fraud, see Insurance fraud under FRAUD

Gillette Hospital board, Minn. Statutes 2025 250.05

Governmental accounting information, state auditor to furnish, Minn. Statutes 2025 6.69

Insurance fraud, see under FRAUD

Lawsuits, professional review, certification, Minn. Statutes 2025 544.42

Legislative auditor, financial audits division deputy, Minn. Statutes 2025 3.971

Licenses

Exemptions, Minn. Statutes 2025 326.55, 326.56

Lapsed licenses, enforcement, Minn. Statutes 2025 326A.08

Renewals, Minn. Statutes 2025 214.12

Rulemaking, Minn. Statutes 2025 214.12

Meetings, controlled insurers' audit committees, Minn. Statutes 2025 60J.09

Names, title, use of, Minn. Statutes 2025 326A.14

Nonresidents, Minn. Statutes 2025 326A.08, 326A.14

Practice privileges in Minnesota, persons with

Confidentiality, Minn. Statutes 2025 326A.12

Firm permits, Minn. Statutes 2025 326A.05

Generally, Minn. Statutes 2025 326A.14

Records and record keeping, Minn. Statutes 2025 326A.13

Violations and penalties, Minn. Statutes 2025 326A.10

Professional corporations, see PROFESSIONAL CORPORATIONS

Professional firms, see PROFESSIONAL FIRMS

Professionals, certified public accountants defined as, Minn. Statutes 2025 319B.02

Protective agent licenses, exemption, Minn. Statutes 2025 326.3341

Qualifications, Minn. Statutes 2025 60A.1291

Records and record keeping

Requirements, generally, Minn. Statutes 2025 326A.13

Work papers, insurance company audits and examinations, Minn. Statutes 2025 60A.1291

Referrals, fees for, restrictions, Minn. Statutes 2025 326A.10

Reinsurance intermediary-managers, financial statements, duties, Minn. Statutes 2025 60A.73, 60A.745

Reports given

County attorney, evidence of wrongdoing, Minn. Statutes 2025 6.481, 6.67

County nursing homes, audits, Minn. Statutes 2025 6.552

County or municipal hospitals, audits, Minn. Statutes 2025 6.552

Insurance companies, audits, Minn. Statutes 2025 60A.124, 60A.13

Racetracks, financial reports, Minn. Statutes 2025 240.15

State auditor, evidence of wrongdoing, Minn. Statutes 2025 6.481, 6.67

Town audits, Minn. Statutes 2025 367.36

Workers' compensation self-insurance, Minn. Statutes 2025 79A.02

Retired status, Minn. Statutes 2025 326A.045

Review by, workers' compensation self-insurance

Commercial self-insurance groups, duties, Minn. Statutes 2025 79A.22 to 79A.24

Group self-insurers, financial statements, Minn. Statutes 2025 79A.03

Services, farms, estate planning and transfer, Minn. Statutes 2025 17.985

Signatures, detectives or protective agents, net worth statements, Minn. Statutes 2025 326.3382

Statutory cities, optional plan A, Minn. Statutes 2025 412.591

Tax preparation services, exemptions, Minn. Statutes 2025 270C.445

Titles, use of, Minn. Statutes 2025 326A.14

Training, continuing education, Minn. Statutes 2025 214.12

Unlawful acts, Minn. Statutes 2025 326A.10

Violations and penalties

Generally, Minn. Statutes 2025 326A.08

Single act evidence of practice, Minn. Statutes 2025 326A.11

Unlawful acts, Minn. Statutes 2025 326A.10

Violations, generally, Minn. Statutes 2025 326.53

Work papers, insurance company audits and examinations, Minn. Statutes 2025 60A.1291