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1105.0100 DEFINITIONS.

Subpart 1.


For purposes of this chapter, the terms in this part and in Minnesota Statutes, section 326A.01, have the meanings given.

Subp. 2.


"Act" means Minnesota Statutes, chapter 326A.

Subp. 2a.

Adaptive learning self-study program.

"Adaptive learning self-study program" means a self-study program that uses a computer algorithm, other predictive analytics tools, or learner-driven selections to:


provide interaction with a learner; and


deliver customized learning activities to assist a learner in meeting the course's stated learning objectives.

Subp. 3.


"AICPA" means the American Institute of Certified Public Accountants.

Subp. 4.


"Applicant" means a person applying to take the Uniform Certified Public Accountant Examination. An "applicant" is also referred to as a "candidate." The term "applicant" also includes persons who have passed the examination but have not yet received their CPA certificates.

Subp. 4a.


"Asynchronous" means a learning activity in which the participant has control over time, place, or pace of learning.

Subp. 4b.

Blended learning program.

"Blended learning program" means an educational program incorporating multiple learning formats.

Subp. 5.

[Repealed, 38 SR 1367]

Subp. 6.

Contested case.

"Contested case" means a proceeding before the board in which the legal rights, duties, or privileges of specific parties are required by law or constitutional right to be determined after a board hearing.

Subp. 7.


"Director" means a director of a firm issued a permit under part 1105.7100 or Minnesota Statutes, section 326A.05.

Subp. 8.


"Examination" means an examination conducted under parts 1105.1600 to 1105.2400 or Minnesota Statutes, section 326A.03.

Subp. 9.

Financial statements.

"Financial statements" means statements and footnotes related to them that undertake to present an actual or anticipated financial position as of a point in time, or results of operations, cash flow, or changes in financial position for a period of time, in conformity with generally accepted accounting principles or another comprehensive basis of accounting. "Financial statements" does not include incidental financial data included in management advisory service reports to support recommendation to a client, nor does it include tax returns and supporting schedules.

Subp. 9a.

Group Internet-based program.

"Group Internet-based program" means individual participation in synchronous learning with real-time interaction of an instructor or subject matter expert and built-in process for attendance and interactivity.

Subp. 9b.

Group live program.

"Group live program" means synchronous learning in a group environment with real-time interaction of an instructor or subject matter expert that provides the required elements of attendance monitoring and engagement.

Subp. 9c.

Group program.

"Group program" means either a group Internet-based program or group live program.

Subp. 9d.

Independent study.

"Independent study" means an educational process designed to teach a participant a given subject using a learning contract with a continuing professional education program sponsor.

Subp. 9e.

[Repealed, 42 SR 736]

Subp. 9f.

[Repealed, 48 SR 349]

Subp. 9g.


"Internship" means a student's short-term, supervised work experience for which the student earns academic credit. An internship must be preapproved by school faculty. An internship is usually related to a student's major field of study.

Subp. 10.


"NASBA" means the National Association of State Boards of Accountancy.

Subp. 10a.

Nano-learning program.

"Nano-learning program" means a tutorial program designed to permit a participant to learn a given subject in a ten-minute time frame through the use of electronic media and without interaction with a real-time instructor. A nano-learning program differs from a self-study program in that it is typically focused on a single learning objective and is not paper-based. A nano-learning program is not a group program. Nano-learning is not a substitute for comprehensive programs addressing complex issues.

Subp. 11.


"Officer" means an officer of a firm issued a permit under part 1105.7100 or Minnesota Statutes, section 326A.05.

Subp. 11a.

Professional engagement.

"Professional engagement" means an agreement between a client and a licensee relative to the performance of professional services and the services performed under the agreement.

Subp. 11b.

Professional services.

"Professional services" means services that require the specialized knowledge or skills associated with certified public accountants or persons registered under Minnesota Statutes, section 326A.06, paragraph (b), including:


issuing reports on financial statements;


providing management or financial advisory or consulting services;


preparing tax returns as a CPA;


providing advice in tax matters as a CPA; or


other services, including attest services, performed under a professional engagement.

Subp. 12.

Peer review.

"Peer review" has the meaning given in Minnesota Statutes, section 326A.01, subdivision 12.

Subp. 13.

RAP or registered accounting practitioner.

"RAP" or "registered accounting practitioner" means a person registered by the board as a registered accounting practitioner under Minnesota Statutes, section 326A.06, paragraph (b), and part 1105.6600.

Subp. 14.

RAP firm.

"RAP firm" means a sole proprietorship, corporation, partnership, or any other form of organization issued a RAP firm permit under this chapter.

Subp. 15.


"Registrant" means a person who is a registered accounting practitioner.

Subp. 16.


"Registration" means the voluntary registration of accounting practitioners under parts 1105.6600 to 1105.7700 and Minnesota Statutes, section 326A.06, paragraph (b).

Subp. 16a.

Self-study program.

"Self-study program" means an educational program completed individually without the assistance or interaction of a real-time instructor. Self-study program includes an adaptive learning self-study program.

Subp. 17.

[Repealed, 33 SR 476]

Subp. 18.


"Synchronous" means a group program in which participants simultaneously engage in learning activities.

Statutory Authority:

MS s 197.4552; 326.18; 326A.02


27 SR 1425; 30 SR 422; 33 SR 476; 38 SR 1367; 40 SR 953; 42 SR 736; 48 SR 349

Published Electronically:

October 26, 2023

Official Publication of the State of Minnesota
Revisor of Statutes