2001 Minnesota Statutes

     326.165 Board of accountancy policy. 

    Subdivision 1.    Policy.  It is the policy of this 
 state to promote the dependability of information which is used 
 for guidance in financial transactions or for accounting for or 
 assessing the status or performance of commercial and 
 noncommercial enterprises, whether public, private, or 
 governmental.  The public interest requires that persons engaged 
 in the practice of public accounting be qualified; that a public 
 authority competent to prescribe and assess the qualifications 
 of public accountants be established; that the expression of any 
 form of assurance or of opinions on financial statements be 
 reserved to persons who demonstrate their ability and fitness to 
 observe and apply the standards of the accounting profession; 
 and that the use of accounting titles likely to confuse the 
 public be prohibited. 

    Subd. 1a.  Renumbered 326.1655 subd 1 

    Subd. 2.  Renumbered 326.1655 subd 7 

    Subd. 3.  Renumbered 326.1655 subd 2 

    Subd. 4.  Renumbered 326.1655 subd 3 

    Subd. 5.  Renumbered 326.1655 subd 4 

    Subd. 6.  Renumbered 326.1655 subd 5 

    Subd. 7.  Renumbered 326.1655 subd 6 

    HIST: 1979 c 326 s 1; 1980 c 591 s 1,2; 1998 c 340 s 1,20 

*   NOTE:  This section is repealed by Laws 2001, chapter 109, article 
*1, section 18, effective January 1, 2003.  Laws 2001, chapter 109, 
*article 1, section 19.