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Office of the Revisor of Statutes

2026 Minnesota Statutes Index (topics)

LICENSED PUBLIC ACCOUNTANTS

Accountancy Board, see ACCOUNTANCY BOARD

Armed forces members, licenses, exemptions, Minn. Statutes 2026 326.55, 326.56

Audits and examinations

State agencies, Minn. Statutes 2026 3.972

Towns, Minn. Statutes 2026 367.36

Business identification numbers, see Taxpayer identification numbers under TAXES

Certificates and certification, Minn. Statutes 2026 326A.06

Continuing education, Minn. Statutes 2026 214.12

Corporations, licenses, Minn. Statutes 2026 214.12, 326.55, 326.56

Definitions

Professional firms, Minn. Statutes 2026 319B.02

State auditor, Minn. Statutes 2026 6.64

Disciplinary action, Minn. Statutes 2026 326A.08

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

Information received, governmental accounting practices, Minn. Statutes 2026 6.69

Insurance fraud, see under FRAUD

Licenses

Exemptions, Minn. Statutes 2026 326.55, 326.56

Renewals, Minn. Statutes 2026 214.12

Rulemaking, Minn. Statutes 2026 214.12

Nonresidents, disciplinary action, Minn. Statutes 2026 326A.08

Partnerships, licenses, Minn. Statutes 2026 214.12, 326.55, 326.56

Payments by, governmental accounting information, costs, Minn. Statutes 2026 6.69

Practice of public accounting, licenses, Minn. Statutes 2026 214.12, 326.55, 326.56

Professional corporations, see PROFESSIONAL CORPORATIONS

Professional firms, see PROFESSIONAL FIRMS

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

Reports given

Evidence of wrongdoing, Minn. Statutes 2026 6.67

Town audits, Minn. Statutes 2026 367.36

Violations and penalties

Generally, Minn. Statutes 2026 326A.08

Violations, generally, Minn. Statutes 2026 326.53