CERTIFIED PUBLIC ACCOUNTANTS

Accountancy Board, see ACCOUNTANCY BOARD

Appointment, structured settlements, Minn. Statutes 2026 549.405

Appraisals by, mutual insurance companies, conversion to stock companies, Minn. Statutes 2026 66A.16

Armed forces members

Expedited licenses, Minn. Statutes 2026 326A.04

License exemptions, Minn. Statutes 2026 326.55, 326.56

Assurance or opinions on financial statements

Certified financial statements, Minn. Statutes 2026 45.029

Common interest communities, Minn. Statutes 2026 515B.3-121

Audits and examinations

Advanced biofuel production incentive programs, Minn. Statutes 2026 41A.16, 41A.17, 41A.18

Agricultural resource projects, Minn. Statutes 2026 41A.03

Cemetery associations, Minn. Statutes 2026 306.93

Charitable organizations, Minn. Statutes 2026 309.53

Cities, Minn. Statutes 2026 6.49, 6.55, 471.697, 471.698

Common interest communities, financial statements, Minn. Statutes 2026 515B.3-121

Cooperation, state auditor, Minn. Statutes 2026 6.64 to 6.71

Counties, Minn. Statutes 2026 6.481, 6.55

County hospitals, Minn. Statutes 2026 6.552

County nursing homes, Minn. Statutes 2026 6.552

Debt management services providers, Minn. Statutes 2026 332A.19

Debt settlement services providers, Minn. Statutes 2026 332B.14

Enterprise Minnesota, Inc., Minn. Statutes 2026 116O.14

Firefighter relief associations, Minn. Statutes 2026 424A.014

Gambling organizations, Minn. Statutes 2026 297E.06

Informant reward programs, Minn. Statutes 2026 309.52, 309.53

Insurance companies, Minn. Statutes 2026 60A.124, 60A.1291

Intermediate care facilities, Minn. Statutes 2026 256B.48

Investment companies, Minn. Statutes 2026 54.294

Licensed certification authorities (digital signatures), Minn. Statutes 2026 325K.06

Minnesota State Colleges and Universities System (MnSCU), Minn. Statutes 2026 136F.526

Municipal, authority to perform, Minn. Statutes 2026 6.66

Municipal hospitals, Minn. Statutes 2026 6.552, 471.697, 471.698

Municipal nursing homes, Minn. Statutes 2026 471.697, 471.698

Nursing facilities, medical assistance, Minn. Statutes 2026 256R.02

Regional emergency medical services boards, Minn. Statutes 2026 144E.50

Reinsurance, loss reserves, Minn. Statutes 2026 60A.74

Reports given, Minn. Statutes 2026 6.552

Rural water user districts, Minn. Statutes 2026 110A.32

Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2026 458A.06

School districts, Minn. Statutes 2026 6.55

Senate and house of representatives, Minn. Statutes 2026 3.196

Siding production incentive program, Minn. Statutes 2026 41A.20

Solid waste management districts, Minn. Statutes 2026 115A.72

State agencies, Minn. Statutes 2026 3.972

State Lottery, Minn. Statutes 2026 349A.14

Towns, Minn. Statutes 2026 6.55, 367.36, 471.697

Watershed districts, Minn. Statutes 2026 103D.355

Western Lake Superior Sanitary District, Minn. Statutes 2026 458D.17

Workers' compensation self-insurance, Minn. Statutes 2026 79A.02, 79A.03, 79A.22 to 79A.24

Zoological Board, Minn. Statutes 2026 85A.02

Certificates and certification

Cemetery associations, audits, Minn. Statutes 2026 306.93

Cities, financial reports, Minn. Statutes 2026 471.697, 471.698

Educational and experience requirements, Minn. Statutes 2026 326A.03

Examinations, Minn. Statutes 2026 326A.03, 326A.04

Generally, Minn. Statutes 2026 326A.04

Health maintenance organizations, financial statements, Minn. Statutes 2026 62D.08

Lapsed certificates, enforcement, Minn. Statutes 2026 326A.08

Municipal hospitals, financial audits, Minn. Statutes 2026 471.697, 471.698

Municipal liquor stores, financial audits, Minn. Statutes 2026 471.6985

Municipal nursing homes, financial audits, Minn. Statutes 2026 471.697, 471.698

Nonresidents, Minn. Statutes 2026 326A.04, 326A.07, 326A.14

Qualifications, Minn. Statutes 2026 326A.03

Reinstatements, Minn. Statutes 2026 326A.09

Retired status, Minn. Statutes 2026 326A.045

Risk retention groups, financial statements, Minn. Statutes 2026 60E.04

Rural Finance Authority, annual report, Minn. Statutes 2026 41C.08

Temporary military certificates, Minn. Statutes 2026 197.4552, 326A.04

Towns, financial reports, Minn. Statutes 2026 471.697

Confidentiality, Minn. Statutes 2026 326A.12

Consultants, firefighter relief associations, Minn. Statutes 2026 424A.04

Contingent fees, restrictions, Minn. Statutes 2026 326A.10

Continuing education, Minn. Statutes 2026 214.12, 326A.045

Contracts, state auditor, Minn. Statutes 2026 6.495

Corporations, Minn. Statutes 2026 214.12, 326.55, 326.56

Debt management services providers, exclusion, Minn. Statutes 2026 332A.02

Definitions

Accountancy Act, Minn. Statutes 2026 326A.01

City officers and employees, Minn. Statutes 2026 412.222

Professional firms, Minn. Statutes 2026 319B.02

Resettlement projects, local governments, Minn. Statutes 2026 471.49

Workers' compensation self-insurance, Minn. Statutes 2026 79A.19

Detective licenses, exemption, Minn. Statutes 2026 326.3341

Disciplinary action, Minn. Statutes 2026 326A.08

Disclosure, confidential communications, Minn. Statutes 2026 326A.12

Education and training, continuing education, Minn. Statutes 2026 214.12

Federal employees, license exemptions, Minn. Statutes 2026 326.55, 326.56

Financial statements

Assurance of opinions on financial statements, Minn. Statutes 2026 45.029, 515B.3-121

Certified, Minn. Statutes 2026 45.029

Public utilities, duties, Minn. Statutes 2026 216B.10

Reinsurance intermediary-managers, duties, Minn. Statutes 2026 60A.73, 60A.745

Firms

Disciplinary action, generally, Minn. Statutes 2026 326A.08

Lapsed licenses, enforcement, Minn. Statutes 2026 326A.08

Permits, Minn. Statutes 2026 326A.01, 326A.05, 326A.09

Unlawful acts, Minn. Statutes 2026 326A.10

Violations and penalties, Minn. Statutes 2026 326A.08, 326A.10

Fraud, see Insurance fraud under FRAUD

Gillette Hospital board, Minn. Statutes 2026 250.05

Governmental accounting information, state auditor to furnish, Minn. Statutes 2026 6.69

Insurance fraud, see under FRAUD

Lawsuits, professional review, certification, Minn. Statutes 2026 544.42

Legislative auditor, financial audits division deputy, Minn. Statutes 2026 3.971

Licenses

Exemptions, Minn. Statutes 2026 326.55, 326.56

Lapsed licenses, enforcement, Minn. Statutes 2026 326A.08

Renewals, Minn. Statutes 2026 214.12

Rulemaking, Minn. Statutes 2026 214.12

Meetings, controlled insurers' audit committees, Minn. Statutes 2026 60J.09

Names, title, use of, Minn. Statutes 2026 326A.14

Nonresidents, Minn. Statutes 2026 326A.08, 326A.14

Practice privileges in Minnesota, persons with

Confidentiality, Minn. Statutes 2026 326A.12

Firm permits, Minn. Statutes 2026 326A.05

Generally, Minn. Statutes 2026 326A.14

Records and record keeping, Minn. Statutes 2026 326A.13

Violations and penalties, Minn. Statutes 2026 326A.10

Professional corporations, see PROFESSIONAL CORPORATIONS

Professional firms, see PROFESSIONAL FIRMS

Professionals, certified public accountants defined as, Minn. Statutes 2026 319B.02

Protective agent licenses, exemption, Minn. Statutes 2026 326.3341

Qualifications, Minn. Statutes 2026 60A.1291

Records and record keeping

Requirements, generally, Minn. Statutes 2026 326A.13

Work papers, insurance company audits and examinations, Minn. Statutes 2026 60A.1291

Referrals, fees for, restrictions, Minn. Statutes 2026 326A.10

Reinsurance intermediary-managers, financial statements, duties, Minn. Statutes 2026 60A.73, 60A.745

Reports given

County attorney, evidence of wrongdoing, Minn. Statutes 2026 6.481, 6.67

County nursing homes, audits, Minn. Statutes 2026 6.552

County or municipal hospitals, audits, Minn. Statutes 2026 6.552

Insurance companies, audits, Minn. Statutes 2026 60A.124, 60A.13

Racetracks, financial reports, Minn. Statutes 2026 240.15

State auditor, evidence of wrongdoing, Minn. Statutes 2026 6.481, 6.67

Town audits, Minn. Statutes 2026 367.36

Workers' compensation self-insurance, Minn. Statutes 2026 79A.02

Retired status, Minn. Statutes 2026 326A.045

Review by, workers' compensation self-insurance

Commercial self-insurance groups, duties, Minn. Statutes 2026 79A.22 to 79A.24

Group self-insurers, financial statements, Minn. Statutes 2026 79A.03

Services, farms, estate planning and transfer, Minn. Statutes 2026 17.985

Signatures, detectives or protective agents, net worth statements, Minn. Statutes 2026 326.3382

Statutory cities, optional plan A, Minn. Statutes 2026 412.591

Tax preparation services, exemptions, Minn. Statutes 2026 270C.445

Titles, use of, Minn. Statutes 2026 326A.14

Training, continuing education, Minn. Statutes 2026 214.12

Unlawful acts, Minn. Statutes 2026 326A.10

Violations and penalties

Generally, Minn. Statutes 2026 326A.08

Single act evidence of practice, Minn. Statutes 2026 326A.11

Unlawful acts, Minn. Statutes 2026 326A.10

Violations, generally, Minn. Statutes 2026 326.53

Work papers, insurance company audits and examinations, Minn. Statutes 2026 60A.1291