1999 Minnesota Statutes

     326.20 Renewal; unlicensed practice. 

    Subdivision 1.    License renewal of certified public 
 accountants and licensed public accountants.  (a) Every holder 
 of a CPA license or an LPA license issued by the board, if 
 engaged, or intending to be engaged, in the practice of public 
 accounting within this state at any time during a calendar year, 
 shall renew the license as active as prescribed by the board by 
 rule. 

    (b) Every holder of a CPA license or an LPA license issued 
 by the board, who does not intend to actively engage in the 
 practice of public accounting within this state at any time 
 during a calendar year, shall renew the license as inactive or 
 active, as prescribed by the board by rule under authority 
 granted in section 326.18, subdivision 3.  Previously licensed 
 individuals who do not actively engage in the practice of public 
 accounting in any manner or who do not hold out as CPAs or LPAs 
 in any manner are not required to obtain a license nor may the 
 board require those individuals to surrender their 
 certificates.  The board must provide for the relicensing of 
 those individuals if they wish to return to the practice of 
 public accounting.  

    (c) The board may establish temporary, active, and inactive 
 licenses and adopt rules, under authority granted in section 
 326.18, subdivision 3, governing them. 

    (d) The board shall, upon application made by any holder of 
 an unrevoked or unsuspended license as a CPA or unrevoked or 
 unsuspended Minnesota license as a LPA, renew the license which 
 shall be good for a period prescribed by the board, unless the 
 certificate or license is revoked or suspended during that 
 period.  Interim licenses shall be issued to individuals who 
 have satisfied the provisions of sections 326.165 to 326.229 
 within the year.  If a license has been conditioned, limited, or 
 otherwise restricted or disciplined pursuant to section 326.229, 
 any other condition, limitation, or discipline shall remain for 
 the term of the board's order imposing the condition, 
 limitation, or other discipline, notwithstanding renewal of the 
 license.  

    (e) The CPA certificates of persons who fail to renew their 
 licenses as required by this subdivision for more than two years 
 after expiration shall be automatically revoked by order of the 
 board.  This includes all persons who, on August 1, 1998, did 
 not hold an active or an inactive license in 1996, 1997, and 
 1998.  The orders may be issued by the board without following 
 the procedures of chapter 14, provided the board notifies each 
 such person by mail at the person's last known address on file 
 with the board at least three days prior to the issuance of any 
 such order.  No such notice is required if the last 
 communication sent by the board to a licensee was returned to 
 the board by the United States Postal Service as undeliverable 
 and with no forwarding address.  Certificates so revoked by the 
 board may be reinstated, if at all, pursuant to section 326.229, 
 subdivision 7.  This paragraph shall not apply to previously 
 licensed individuals who have notified the board that they will 
 not hold out as CPAs or LPAs in any manner or practice public 
 accounting in any manner. 

    Subd. 2. Repealed by amendment, 1998 c 340 s 6 

    Subd. 3.    Unlicensed practice.  It is unlawful for any 
 CPA or LPA, or a firm defined under section 326.1655, 
 subdivision 5, to engage in the practice of public accounting 
 within this state unless the CPA, LPA, or firm defined under 
 section 326.1655, subdivision 5, is duly licensed to the extent 
 required by sections 326.165 to 326.229. 

    Subd. 4. Repealed by amendment, 1998 c 340 s 6 

    HIST: (5701) 1909 c 439 s 4; 1963 c 145 s 4; 1969 c 1036 s 2; 
 1974 c 325 s 2; 1976 c 222 s 163; 1979 c 326 s 6,7,15; 1981 c 12 
 s 1; 1986 c 444; 1Sp1986 c 1 art 7 s 36; 1989 c 184 art 2 s 28; 
 1989 c 356 s 17; 1992 c 542 s 4; 1998 c 340 s 6,20