LICENSED PUBLIC ACCOUNTANTS

Accountancy Board, see ACCOUNTANCY BOARD

Armed forces members

Licenses, exemptions, Minn. Statutes 2004 326.55, 326.56

Audits and examinations

Multistate Tax Commission, Minn. Statutes 2004 290.171

Municipal audits, Minn. Statutes 2004 6.66

Nursing facilities, medical assistance, Minn. Statutes 2004 256B.435

State agencies, Minn. Statutes 2004 3.972

Towns, Minn. Statutes 2004 367.36

Business identification numbers, see Taxpayer identification numbers under TAXES

Certificates and certification, Minn. Statutes 2004 326A.06

Consultants, volunteer firefighter relief associations, Minn. Statutes 2004 424A.04

Continuing education, Minn. Statutes 2004 214.12

Cooperation

Public corporation and municipal audits, Minn. Statutes 2004 6.64 to 6.71

Corporations, licenses, Minn. Statutes 2004 214.12, 326.55, 326.56

Definitions

Professional firms, Minn. Statutes 2004 319B.02

State auditor, Minn. Statutes 2004 6.64

Disciplinary action, Minn. Statutes 2004 326A.08

Federal employees, license exemptions, Minn. Statutes 2004 326.55, 326.56

Information received

Governmental accounting practices, Minn. Statutes 2004 6.69

Insurance fraud, see under FRAUD

Licenses

Exemptions, Minn. Statutes 2004 326.55, 326.56

Renewals, Minn. Statutes 2004 214.12

Rulemaking, Minn. Statutes 2004 214.12

Nonresidents, disciplinary action, Minn. Statutes 2004 326A.08

Opinions on financial statements

Nursing facilities, medical assistance, Minn. Statutes 2004 256B.435

Partnerships, licenses, Minn. Statutes 2004 214.12, 326.55, 326.56

Payments by

Governmental accounting information, costs, Minn. Statutes 2004 6.69

Practice of public accounting

Licenses, Minn. Statutes 2004 214.12, 326.55, 326.56

Professional corporations, see PROFESSIONAL CORPORATIONS

Professional firms, see PROFESSIONAL FIRMS

Professional services, defined, Minn. Statutes 2004 319B.02

Professionals, licensed public accountants defined as, Minn. Statutes 2004 319B.02

Reports given

Evidence of wrongdoing, Minn. Statutes 2004 6.67

Town audits, Minn. Statutes 2004 367.36

Rulemaking about, Minn. Statutes 2004 214.12

Violations and penalties

Generally, Minn. Statutes 2004 326A.08

Violations, generally, Minn. Statutes 2004 326.53