Skip to main content Skip to office menu Skip to footer
Minnesota Legislature
Advanced Search

Office of the Revisor of Statutes

1105.3600 PEER REVIEW FOR LICENSEES WHO DO NOT PRACTICE IN A FIRM.

A licensee who issues compilation reports as defined in the act other than through a CPA firm that holds a permit under Minnesota Statutes, section 326A.05, must undergo a peer review as described in parts 1105.4600 to 1105.5500, unless, as specified in Minnesota Statutes, section 326A.05, subdivision 1, paragraph (b), the firm is not required to have a permit issued in this state.

Statutory Authority:

MS s 197.4552; 326.18; 326A.02

History:

27 SR 1425; 33 SR 476; 40 SR 953

Published Electronically:

February 15, 2016