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Minnesota Administrative Rules


Subpart 1.

Canons of construction.

Except as otherwise specifically provided, this chapter shall be interpreted in accordance with Minnesota Statutes, chapter 645.

Subp. 2.

Other statutory authority.

Nothing contained in this chapter prohibits or limits in any way the exercise by the board of powers granted to it by Minnesota Statutes, sections 214.001 to 214.12 and 326.53, and chapter 326A.

Subp. 3.

[Repealed, 42 SR 736]

Subp. 4.


In the application of this chapter, the board may make exceptions for reasons of individual hardship including health, military service, foreign residency, or other good cause. The applicant, licensee, firm, or registered accounting practitioner has the burden of proving such hardship.

Statutory Authority:

MS s 326.18; 326A.02


27 SR 1425; 33 SR 476; 27 SR 1425; 33 SR 476; 42 SR 736

Published Electronically:

January 10, 2018

700 State Office Building, 100 Rev. Dr. Martin Luther King Jr. Blvd., St. Paul, MN 55155 ♦ Phone: (651) 296-2868 ♦ TTY: 1-800-627-3529 ♦ Fax: (651) 296-0569