2004 Minnesota Statutes

     326A.02 State Board of Accountancy. 

    Subdivision 1.    Board.  A Board of Accountancy is 
 created to carry out the purposes and enforce the provisions of 
 this chapter.  It consists of nine citizens of this state 
 appointed by the governor.  Two must be public members as 
 defined by section 214.02, and seven must be certified public 
 accountants under the provisions of this chapter.  Effective 
 January 1, 2003, no fewer than five of the certified public 
 accountants must be owners or employees of a CPA firm that holds 
 a current permit and provides professional services at the time 
 of appointment and reappointment.  At least two of the seven 
 certified public accountants at the time of appointment and 
 reappointment must be owners or employees of a CPA firm that: 

    (1) holds a current permit; 

    (2) provides professional services; and 

    (3) consists of ten or fewer certified public accountants. 

    Subd. 2.    Membership conditions.  Membership terms, 
 compensation of members, removal of members, the filling of 
 membership vacancies, and fiscal year and reporting requirements 
 are as provided in sections 214.07 to 214.09.  The provision of 
 staff, administrative services, and office space; the review and 
 processing of complaints; the setting of board fees; and other 
 provisions relating to board operations shall be as provided in 
 this chapter and chapter 214. 

    Any member of the board whose certificate under section 
 326A.04 is revoked or suspended automatically ceases to be a 
 member of the board. 

    Subd. 3.    Officers; proceedings.  The board shall 
 elect one of its number as chair, another as vice-chair, and 
 another as secretary and treasurer.  The officers shall hold 
 their respective offices for a term of one year and until their 
 successors are elected.  The affirmative vote of a majority of 
 the qualified members of the board is considered the action of 
 the board.  The board shall meet at such times and places as may 
 be fixed by the board.  Meetings of the board are subject to 
 chapter 13D.  A majority of the board members then in office 
 constitutes a quorum at any meeting duly called.  The board 
 shall have a seal, which must be judicially noticed.  The board 
 shall retain or arrange for the retention of all applications 
 and all documents under oath that are filed with the board and 
 also records of its proceedings, and it shall maintain a 
 registry of the names and addresses of all licensees and 
 registrants under this chapter.  In any proceeding in court, 
 civil or criminal, arising out of or founded upon any provision 
 of this chapter, copies of records of the proceeding certified 
 as true copies under the seal of the boards shall be admissible 
 in evidence as tending to prove the contents of the records. 

    Subd. 4.    Powers.  The board may issue subpoenas to 
 compel the attendance of witnesses and the production of 
 documents, to administer oaths, to take testimony, to cooperate 
 with the appropriate authorities in other states in 
 investigation and enforcement concerning violations of this 
 chapter and comparable acts of other states, and to receive 
 evidence concerning all matters within the scope of this 
 chapter.  In case of disobedience of a subpoena, the board may 
 invoke the aid of any court in requiring the attendance and 
 testimony of witnesses and the production of documentary 
 evidence.  The board, its members, and its agents are immune 
 from personal liability for actions taken in good faith in the 
 discharge of the board's responsibilities, and the state shall 
 hold the board, its members, and its agents harmless from all 
 costs, damages, and attorneys fees arising from claims and suits 
 against them with respect to matters to which such immunity 
 applies.  The board shall enforce the standard of general 
 education, the standard of special education in the science and 
 art of accounting, and the standard of good character and 
 general experience, as prescribed in this chapter. 

    Subd. 5.    Rules.  The board may adopt rules governing 
 its administration and enforcement of this chapter and the 
 conduct of licensees and persons registered under section 
 326A.06, paragraph (b), including: 

    (1) rules governing the board's meetings and the conduct of 
 its business; 

    (2) rules of procedure governing the conduct of 
 investigations and hearings and discipline by the board; 

    (3) rules specifying the educational and experience 
 qualifications required for the issuance of certificates and the 
 continuing professional education required for renewal of 
 certificates; 

    (4) rules of professional conduct directed to controlling 
 the quality and probity of services by licensees, and dealing 
 among other things with independence, integrity, and 
 objectivity; competence and technical standards; and 
 responsibilities to the public and to clients; 

    (5) rules governing the professional standards applicable 
 to licensees including adoption of the statements on standards 
 specified in section 326A.01, subdivision 2, and as developed 
 for general application by recognized national accountancy 
 organizations such as the American Institute of Certified Public 
 Accountants; 

    (6) rules governing the manner and circumstances of use of 
 the titles "certified public accountant," "CPA," "registered 
 accounting practitioner," and "RAP"; 

    (7) rules regarding peer review that may be required to be 
 performed under provisions of this chapter; 

    (8) rules on substantial equivalence to implement section 
 326A.14; 

    (9) rules regarding the conduct of the certified public 
 accountant examination; 

    (10) rules regarding the issuance and renewals of 
 certificates, permits, and registrations; 

    (11) rules regarding transition provisions to implement 
 this chapter; 

    (12) rules specifying the educational and experience 
 qualifications for registration, rules of professional conduct, 
 rules regarding peer review, rules governing standards for 
 providing services, and rules regarding the conduct and content 
 of examination for those persons registered under section 
 326A.06, paragraph (b); and 

    (13) rules regarding fees for examinations, certificate 
 issuance and renewal, firm permits, registrations under section 
 326A.06, paragraph (b), notifications made under section 
 326A.14, and late processing fees. 

    Subd. 6.    Complaint committee.  The board shall 
 establish a complaint committee to investigate, mediate, or 
 initiate administrative or legal proceedings on behalf of the 
 board with respect to complaints filed with or information 
 received by the board alleging or indicating violations of this 
 chapter.  The complaint committee shall consist of three members 
 of the board. 

    Subd. 7.    Expenses of administration.  The expenses of 
 administering this chapter must be paid from appropriations made 
 to the board. 

    HIST: 2001 c 109 art 1 s 4