Minnesota Administrative Rules

1105.6600 REGISTERED ACCOUNTING PRACTITIONER.

A.

The designation of "registered accounting practitioner" shall be issued by the board to persons of good moral character who have made application on a form provided by the board and who:

(1)

have met the education requirement in part 1105.6700;

(2)

have met the RAP examination requirement in part 1105.6800;

(3)

have met the experience requirement in part 1105.6900;

(4)

have submitted documentation, which can be verified by the board, to support subitems (1) to (3); and

(5)

have paid the fee in Minnesota Statutes, section 326A.04.

B.

Applicants who do not provide the board with all required supporting documents and applicable fees for the initial issuance of a registration within six months of the date that the application was received by the board must submit a new application with the required fee to the board.

Statutory Authority:

MS s 326.18; 326A.02

History:

27 SR 1425; 33 SR 476; 38 SR 1367; 48 SR 349

Published Electronically:

October 26, 2023