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Minnesota Administrative Rules

CHAPTER 1105, LICENSURE AND REGULATION OF ACCOUNTANTS

BOARD OF ACCOUNTANCY

Table of Parts
Part Title
1105.0100 DEFINITIONS.
1105.0200 INTERPRETATION OF RULES.
1105.0250 INCORPORATION BY REFERENCE.
1105.0300 BOARD OF ACCOUNTANCY MEETINGS.
1105.0400 ELECTION AND TENURE OF OFFICERS.
1105.0500 DUTIES OF OFFICERS.
1105.0600 [Repealed, L 2013 c 85 art 5 s 50]
1105.0700 REFUNDING FEES.
1105.0800 [Repealed, 28 SR 1636]
1105.0900 VERIFICATION AND TRANSFER OF GRADE FEES.
1105.1000 PRORATING FEES.
1105.1100 CHANGES OF ADDRESS AND OTHER INFORMATION.
1105.1200 COMMUNICATIONS.
1105.1300 APPEARANCE BEFORE BOARD.
1105.1400 SEMESTER HOUR; ACCREDITATION; CREDIT FOR COURSES.
1105.1500 EDUCATION REQUIREMENTS.
1105.1600 APPLICATIONS FOR EXAMINATION.
1105.1650 EARLY APPLICATION AND EXAMINATION PROVISIONS.
1105.1700 TIME AND PLACE OF EXAMINATION.
1105.1800 EXAMINATION CONTENT.
1105.1900 DETERMINING AND REPORTING EXAMINATION GRADES.
1105.2000 RETAKE AND GRANTING OF CREDIT REQUIREMENTS.
1105.2100 EXAMINATION CHARGES.
1105.2200 CHEATING.
1105.2300 SECURITY AND IRREGULARITIES.
1105.2400 EMERGENCY EXAMINATION PROCEDURES.
1105.2450 GOOD MORAL CHARACTER.
1105.2500 APPLICATIONS FOR CERTIFICATES.
1105.2550 [Repealed, L 2013 c 85 art 5 s 50]
1105.2600 EXPERIENCE REQUIRED FOR INITIAL CERTIFICATE ON OR AFTER JULY 1, 2006.
1105.2700 [Repealed, L 2013 c 85 art 5 s 50]
1105.2800 EVIDENCE OF APPLICANT'S EXPERIENCE.
1105.2900 EDUCATION REQUIRED FOR INITIAL CERTIFICATION ON OR AFTER JULY 1, 2006.
1105.3000 CONTINUING PROFESSIONAL EDUCATION REQUIREMENTS.
1105.3100 CONTINUING PROFESSIONAL EDUCATION PROGRAMS.
1105.3200 CONTINUING PROFESSIONAL EDUCATION RECORDS.
1105.3300 EXCEPTION TO CONTINUING PROFESSIONAL EDUCATION REQUIREMENT.
1105.3350 CONTINUING PROFESSIONAL EDUCATION REQUIREMENTS FOR INITIAL ISSUANCE OF CERTIFICATE.
1105.3400 INTERSTATE RECIPROCITY.
1105.3500 INTERNATIONAL RECIPROCITY.
1105.3600 QUALITY REVIEW FOR LICENSEES WHO DO NOT PRACTICE IN A FIRM.
1105.3700 EXEMPTION FROM CERTIFICATE RENEWAL REQUIREMENT.
1105.3800 INITIAL ISSUANCE OF CERTIFICATE ON OR AFTER JANUARY 1, 2003.
1105.3900 RENEWAL BY CERTIFICATE HOLDERS WHO HAVE NOT MET EXPERIENCE REQUIREMENTS OF MINNESOTA STATUTES, SECTION 326A.03, SUBDIVISION 5.
1105.4000 APPLICATION FOR FIRM PERMIT.
1105.4100 NOTIFICATION OF CHANGES BY FIRMS.
1105.4150 HEADQUARTERS OF CLIENT.
1105.4200 APPLICATIONS; INITIAL ISSUANCE; RENEWAL OF PERMITS.
1105.4250 [Repealed, 33 SR 476]
1105.4300 QUALITY REVIEW AS CONDITION FOR RENEWAL OF PERMIT.
1105.4400 INTERNET PRACTICE.
1105.4500 LICENSED PUBLIC ACCOUNTANTS.
1105.4600 QUALITY REVIEW.
1105.4700 QUALITY REVIEW STANDARDS.
1105.4800 QUALITY REVIEW REQUIREMENTS.
1105.4900 EXEMPTION FROM QUALITY REVIEW REQUIREMENT.
1105.5000 QUALITY REVIEW CYCLE FOR FIRMS.
1105.5100 FIRM QUALITY REVIEW REQUIREMENT FOR FIRMS NEWLY SUBJECT TO REQUIREMENT ON OR AFTER JANUARY 1, 2003.
1105.5200 QUALIFICATIONS OF REVIEWER.
1105.5300 QUALIFICATIONS OF REPORT ACCEPTANCE BODIES.
1105.5400 REPORT TO BOARD.
1105.5500 PRIVATE DATA.
1105.5600 GROUNDS FOR ENFORCEMENT ACTION.
1105.5700 RETURN OF CERTIFICATE, REGISTRATION, OR PERMIT TO PRACTICE.
1105.5800 REVIEW OF PROFESSIONAL WORK PRODUCT.
1105.5900 NOTICES OF HEARING OR CONFERENCE.
1105.6000 SERVICE.
1105.6100 APPLICATIONS FOR RELIEF FROM DISCIPLINARY PENALTIES.
1105.6200 ACTION BY BOARD.
1105.6300 MISLEADING CPA FIRM NAMES.
1105.6400 FICTITIOUS FIRM NAMES.
1105.6500 SAFE HARBOR LANGUAGE.
1105.6550 DEFINITION OF VALID CERTIFICATE, LICENSE, PERMIT, REGISTRATION, AND OF GOOD STANDING.
1105.6600 REGISTERED ACCOUNTING PRACTITIONER.
1105.6700 EDUCATION REQUIREMENT FOR REGISTERED ACCOUNTING PRACTITIONER.
1105.6800 EXAMINATION; REGISTERED ACCOUNTING PRACTITIONER.
1105.6900 EXPERIENCE; REGISTERED ACCOUNTING PRACTITIONER.
1105.7000 RENEWAL OF REGISTRATION.
1105.7100 RAP FIRM APPLICATION.
1105.7200 NOTIFICATION OF CHANGES BY RAP FIRMS.
1105.7300 APPLICATION FOR INITIAL ISSUANCE AND FOR RENEWAL OF RAP FIRM PERMIT.
1105.7400 QUALITY REVIEW AS CONDITION FOR RENEWAL OF PERMIT.
1105.7450 MISLEADING RAP FIRM NAMES AND FICTITIOUS RAP FIRM NAMES.
1105.7500 COMPILATION REPORTS.
1105.7600 [Repealed, 33 SR 476]
1105.7700 RAP CODE OF PROFESSIONAL CONDUCT.
1105.7800 CODE OF PROFESSIONAL CONDUCT.
1105.7850 RETENTION AND CONTENT OF AUDIT DOCUMENTATION.
1105.7900 SUBSTANTIAL EQUIVALENCY.

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