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1105.6600 REGISTERED ACCOUNTING PRACTITIONER.

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:

A.

have met the education requirement in part 1105.6700;

B.

have met the RAP examination requirement in part 1105.6800;

C.

have met the experience requirement in part 1105.6900;

D.

have submitted documentation, which can be verified by the board, to support items A to C; and

E.

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

Statutory Authority:

MS s 326.18; 326A.02

History:

27 SR 1425; 33 SR 476; 38 SR 1367

Published Electronically:

April 28, 2014