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Minnesota Legislature

Office of the Revisor of Statutes

LICENSED PUBLIC ACCOUNTANTS

Accountancy Board, see ACCOUNTANCY BOARD

Armed forces members

Licenses, exemptions, Minn. Statutes 2006 326.55, 2006 326.56

Audits and examinations

Multistate Tax Commission, Minn. Statutes 2006 290.171

Municipal audits, Minn. Statutes 2006 6.66

Nursing facilities, medical assistance, Minn. Statutes 2006 256B.435

State agencies, Minn. Statutes 2006 3.972

Towns, Minn. Statutes 2006 367.36

Business identification numbers, see Taxpayer identification numbers under TAXES

Certificates and certification, Minn. Statutes 2006 326A.06

Consultants, volunteer firefighter relief associations, Minn. Statutes 2006 424A.04

Continuing education, Minn. Statutes 2006 214.12

Corporations, licenses, Minn. Statutes 2006 214.12, 2006 326.55, 2006 326.56

Definitions

Professional firms, Minn. Statutes 2006 319B.02

State auditor, Minn. Statutes 2006 6.64

Disciplinary action, Minn. Statutes 2006 326A.08

Federal employees, license exemptions, Minn. Statutes 2006 326.55, 2006 326.56

Information received

Governmental accounting practices, Minn. Statutes 2006 6.69

Insurance fraud, see under FRAUD

Licenses

Exemptions, Minn. Statutes 2006 326.55, 2006 326.56

Renewals, Minn. Statutes 2006 214.12

Rulemaking, Minn. Statutes 2006 214.12

Nonresidents, disciplinary action, Minn. Statutes 2006 326A.08

Opinions on financial statements

Nursing facilities, medical assistance, Minn. Statutes 2006 256B.435

Partnerships, licenses, Minn. Statutes 2006 214.12, 2006 326.55, 2006 326.56

Payments by

Governmental accounting information, costs, Minn. Statutes 2006 6.69

Practice of public accounting

Licenses, Minn. Statutes 2006 214.12, 2006 326.55, 2006 326.56

Professional corporations, see PROFESSIONAL CORPORATIONS

Professional firms, see PROFESSIONAL FIRMS

Professionals, licensed public accountants defined as, Minn. Statutes 2006 319B.02

Reports given

Evidence of wrongdoing, Minn. Statutes 2006 6.67

Town audits, Minn. Statutes 2006 367.36

Violations and penalties

Generally, Minn. Statutes 2006 326A.08

Violations, generally, Minn. Statutes 2006 326.53