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1105.0600	[Repealed, L 2013 c 85 art 5 s 50]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1105.0800	[Repealed, 28 SR 1636]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1105.2100	[Repealed, 48 SR 349]
1105.2200	CHEATING.
1105.2300	SECURITY AND IRREGULARITIES.
1105.2400	EMERGENCY EXAMINATION PROCEDURES.
1105.2450	GOOD MORAL CHARACTER.
1105.2500	APPLICATIONS FOR CERTIFICATES.
1105.2540	TEMPORARY MILITARY CERTIFICATE.
1105.2550	[Repealed, L 2013 c 85 art 5 s 50]
1105.2560	RENEWAL OF CERTIFICATES.
1105.2600	EXPERIENCE REQUIRED FOR INITIAL CERTIFICATE.
1105.2700	[Repealed, L 2013 c 85 art 5 s 50]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.
1105.3000	CONTINUING PROFESSIONAL EDUCATION REQUIREMENTS.
1105.3100	CONTINUING PROFESSIONAL EDUCATION PROGRAMS.
1105.3200	CONTINUING PROFESSIONAL EDUCATION REPORTING AND 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	PEER REVIEW FOR LICENSEES WHO DO NOT PRACTICE IN A FIRM.
1105.3700	EXEMPTION FROM CERTIFICATE RENEWAL REQUIREMENT WHILE EXEMPT OR RETIRED.
1105.3800	INITIAL ISSUANCE OF CERTIFICATE.
1105.3900	[Repealed, 38 SR 1367]
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1105.4250	[Repealed, 33 SR 476]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	PEER REVIEW AS CONDITION FOR RENEWAL OF PERMIT.
1105.4400	INTERNET PRACTICE.
1105.4500	[Repealed, 38 SR 1367]
1105.4600	PEER REVIEW.
1105.4700	PEER REVIEW STANDARDS.
1105.4800	PEER REVIEW REQUIREMENTS.
1105.4900	EXEMPTION FROM PEER REVIEW REQUIREMENT.
1105.5000	Repealed by subpart
1105.5100	FIRM PEER REVIEW REQUIREMENT.
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	[Repealed, 42 SR 736]
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	PEER 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 AND OTHER ATTESTATION SERVICES DOCUMENTATION.
1105.7900	SUBSTANTIAL EQUIVALENCY.