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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:


have met the education requirement in part 1105.6700;


have met the RAP examination requirement in part 1105.6800;


have met the experience requirement in part 1105.6900;


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


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


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


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

Published Electronically:

October 26, 2023

Official Publication of the State of Minnesota
Revisor of Statutes