1997 Minnesota Statutes

     326.21 Certified public accountant; exclusive use of 
  name. 

    Any person who has received from the state board of 
 accountancy a certificate to practice as a certified public 
 accountant shall be known and styled a certified public 
 accountant; and no other person who has not received a 
 certificate shall assume such title or the title of certified 
 accountant, or the abbreviation C.P.A., or any other words, 
 letters, or abbreviations tending to indicate that the person so 
 using the same is a certified public accountant.  No partnership 
 shall style itself as a firm of certified public accountants 
 unless (1) all partners resident in this state are certified 
 public accountants of this state and (2) all managers in charge 
 of offices maintained in this state are certified public 
 accountants of this state and (3) all partners, wherever 
 situated, are certified public accountants of one of the states 
 or territories or of the District of Columbia and (4) the 
 partnership is duly licensed under section 326.20.  No 
 corporation, other than one duly licensed under the laws of this 
 state shall style itself as certified public accountants, or use 
 the abbreviation C.P.A. in connection with its corporate name. 

    HIST: (5702) 1909 c 439 s 5; 1959 c 269 s 4; 1969 c 1036 s 3; 
 1971 c 399 s 22; 1971 c 811 s 3; 1976 c 222 s 164; 1979 c 326 s 
 15; 1981 c 12 s 1