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1105.4400 INTERNET PRACTICE.

A CPA firm offering or rendering professional services via a Web site shall provide in the Web site's home page a means for regulators and the public to contact a responsible licensee in charge at the firm regarding complaints, questions, or regulatory compliance.

Statutory Authority:

MS s 326.18; 326A.02

History:

27 SR 1425

Published Electronically:

September 18, 2008

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