The examination required by Minnesota Statutes, section 326A.03, must test the knowledge and skills required for performance as an entry-level certified public accountant. The examination must include the subject areas of accounting and auditing and related knowledge and skills.
A written or computer-based examination on professional ethics, as specified by the board, is required before application for a certificate. A grade of at least 75 percent correct is required to pass the ethics examination, and the examination must have been completed within two years preceding initial application for the certificate.
[Repealed, 40 SR 953]
27 SR 1425; 28 SR 1636; 33 SR 476; 40 SR 953
February 15, 2016