No holder of a registration issued under this chapter may issue a compilation report through any business form that does not hold a valid RAP firm permit issued under this chapter.
Registrants must comply with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants when performing compilation services except as specified in part 1105.6500, item C. The statements are in AICPA Professional Standards, Volume 2, published by the American Institute of Certified Public Accountants, which are incorporated by reference.
27 SR 1425; 33 SR 476
September 18, 2008
Official Publication of the State of Minnesota
Revisor of Statutes