1997 Minnesota Statutes

     326.20 Renewal. 

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

    The board shall, upon application made by any holder of an 
 unrevoked Minnesota license as a certified public accountant or 
 license as a licensed public accountant, renew the license which 
 shall be good for a period prescribed by the board, unless the 
 said certificate or license shall sooner be revoked.  Interim 
 licenses shall be issued to individuals who have satisfied the 
 provisions of sections 326.17 to 326.229 within the year. 

    Subd. 2.    Licensure of partnerships and corporations.  
 Every partnership or corporation in which one or more certified 
 public accountants or licensed public accountants of this state 
 is a partner or shareholder, if it is engaged, or intends to be 
 engaged, in public practice within this state at any time shall 
 be licensed by the state board of accountancy for that period.  
 Upon application made upon the affidavit of a general partner of 
 the partnership or secretary of the corporation who is a 
 certified public accountant or a licensed public accountant of 
 this state in good standing, the board shall issue a license 
 which shall be good for a period prescribed by the board, unless 
 the license shall sooner be revoked.  Interim licenses shall be 
 issued to partnerships or corporations which have satisfied the 
 provisions of this subdivision.  The application shall confer 
 upon the board the consent of the partnership or corporation, 
 and of the general partner or secretary making the application, 
 to the board's jurisdiction over the acts of the partnership and 
 its partners or agents or of the corporation and its 
 shareholders or agents within the state. 

    No partnership or corporation shall style itself as a firm
 of certified public accountants unless (a) all partners or 
 shareholders resident in this state are certified public 
 accountants of this state, (b) all managers in charge of offices 
 maintained in this state are certified public accountants of 
 this state, (c) all partners or shareholders, wherever situated, 
 are certified public accountants of one of the states or 
 territories or of the District of Columbia and (d) the 
 partnership or corporation is duly licensed under this section.  

    No partnership or corporation shall style itself as a firm
 of licensed public accountants unless (a) all partners or 
 shareholders resident in this state are licensed public 
 accountants or certified public accountants of this state, (b) 
 all managers in charge of offices maintained in this state are 
 licensed public accountants or certified public accountants of 
 this state, (c) all partners or shareholders, wherever situated, 
 are licensed public accountants of this state or certified 
 public accountants of one of the states or territories or the 
 District of Columbia and (d) the partnership or corporation is 
 duly licensed under this section.  

    Any cooperative auditing organization organized under 
 chapter 308A (a) which for a minimum of one year prior to July 
 1, 1979, has been rendering auditing, accounting of business 
 analysis services to its members only, and (b) whose managers in 
 charge of offices maintained in this state are certified public 
 accountants or licensed public accountants of this state, shall 
 be deemed to be qualified for a cooperative auditing service 
 license and may style itself as a licensed cooperative auditing 
 service.  

    Subd. 3.    Unlicensed practice.  It shall be unlawful 
 for any certified public accountant or any partnership 
 containing one or more certified public accountants to engage in 
 public practice within this state unless such certified public 
 accountant or partnership is duly licensed as provided by this 
 section.  A partnership shall be deemed in public practice 
 within this state if it performs professional accounting 
 services for a fee.  A certified public accountant shall be 
 deemed in public practice within this state if the accountant 
 performs professional accounting services for a fee within this 
 state. 

    Subd. 4.    Tax clearance certificate.  (a) 
 Notwithstanding subdivisions 1 and 2, the board may not issue or 
 renew a license under sections 326.165 to 326.229 if the 
 commissioner of revenue notifies the board and the licensee or 
 applicant for a license that the licensee or applicant owes the 
 state delinquent taxes in the amount of $500 or more.  The board 
 may issue or renew the license only if (1) the commissioner of 
 revenue issues a tax clearance certificate and (2) the 
 commissioner of revenue or the licensee or applicant forwards a 
 copy of the clearance to the board.  The commissioner of revenue 
 may issue a clearance certificate only if the licensee or 
 applicant does not owe the state any uncontested delinquent 
 taxes. 

    (b) For purposes of this subdivision, the following terms 
 have the meanings given. 

    (1) "Taxes" are all taxes payable to the commissioner of 
 revenue, including penalties and interest due on those taxes. 

    (2) "Delinquent taxes" do not include a tax liability if 
 (i) an administrative or court action that contests the amount 
 or validity of the liability has been filed or served, (ii) the 
 appeal period to contest the tax liability has not expired, or 
 (iii) the licensee or applicant has entered into a payment 
 agreement to pay the liability and is current with the payments. 

    (c) When a licensee or applicant is required to obtain a 
 clearance certificate under this subdivision, a contested case 
 hearing must be held if the licensee or applicant requests a 
 hearing in writing to the commissioner of revenue within 30 days 
 of the date of the notice provided in paragraph (a).  The 
 hearing must be held within 45 days of the date the commissioner 
 of revenue refers the case to the office of administrative 
 hearings.  Notwithstanding any law to the contrary, the licensee 
 or applicant must be served with 20 days' notice in writing 
 specifying the time and place of the hearing and the allegations 
 against the licensee or applicant.  The notice may be served 
 personally or by mail. 

    (d) The board shall require all licensees or applicants to 
 provide their social security number and Minnesota business 
 identification number on all license applications.  Upon request 
 of the commissioner of revenue, the board must provide to the 
 commissioner of revenue a list of all licensees and applicants, 
 including the name and address, social security number, and 
 business identification number.  The commissioner of revenue may 
 request a list of the licensees and applicants no more than once 
 each calendar year.  

    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