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Minnesota Legislature

Office of the Revisor of Statutes

CERTIFIED PUBLIC ACCOUNTANTS

Accountancy Board, see ACCOUNTANCY BOARD

Appraisals by, mutual insurance companies

Conversion to stock companies, Minn. Statutes 2008 66A.16

Armed forces members, license exemptions, Minn. Statutes 2008 326.55, 2008 326.56

Assurance or opinions on financial statements

Certified financial statements, Minn. Statutes 2008 45.029

Common interest communities, Minn. Statutes 2008 515B.3-121

Insurance companies, compliance, Minn. Statutes 2008 60A.129

Nursing facilities, Minn. Statutes 2008 256B.435

Audits and examinations

Agricultural resource projects, Minn. Statutes 2008 41A.03

Cemetery associations, Minn. Statutes 2008 306.93

Charitable organizations, Minn. Statutes 2008 309.53

Cities, Minn. Statutes 2008 6.55, 2008 471.697, 2008 471.698

Common interest communities, financial statements, Minn. Statutes 2008 515B.3-121

Cooperation, state auditor, Minn. Statutes 2008 6.64 to 2008 6.71

Counties, Minn. Statutes 2008 6.48, 2008 6.55

County hospitals, Minn. Statutes 2008 6.552

County nursing homes, Minn. Statutes 2008 6.552

Debt management services providers, Minn. Statutes 2008 332A.19

Enterprise Minnesota, Inc., Minn. Statutes 2008 116O.14

Ethanol volume production, Minn. Statutes 2008 41A.09

Gambling organizations, Minn. Statutes 2008 297E.06

Informant reward programs, Minn. Statutes 2008 309.52, 2008 309.53

Insurance companies, Minn. Statutes 2008 60A.124, 2008 60A.129

Intermediate care facilities, Minn. Statutes 2008 256B.48

Investment companies, Minn. Statutes 2008 54.294

Licensed certification authorities (digital signatures), Minn. Statutes 2008 325K.06

Limited liability companies, Minn. Statutes 2008 322B.376

Minnesota State Colleges and Universities System (MnSCU), Minn. Statutes 2008 136F.526

Multistate Tax Commission, Minn. Statutes 2008 290.171

Municipal, authority to perform, Minn. Statutes 2008 6.66

Municipal hospitals, Minn. Statutes 2008 6.552, 2008 471.697, 2008 471.698

Municipal nursing homes, Minn. Statutes 2008 471.697, 2008 471.698

Nursing facilities, Minn. Statutes 2008 256B.435, 2008 256B.48

Pest Control Compact insurance fund, Minn. Statutes 2008 18.62

Regional emergency medical services boards, Minn. Statutes 2008 144E.50

Reinsurance, loss reserves, Minn. Statutes 2008 60A.74

Reports given, Minn. Statutes 2008 6.552

Rural water user districts, Minn. Statutes 2008 110A.32

Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2008 458A.06

School districts, Minn. Statutes 2008 6.55

Senate and house of representatives, Minn. Statutes 2008 3.196

Solid waste management districts, Minn. Statutes 2008 115A.72

State agencies, Minn. Statutes 2008 3.972

State Lottery, Minn. Statutes 2008 349A.14

Towns, Minn. Statutes 2008 6.55, 2008 367.36, 2008 471.697

Watershed districts, Minn. Statutes 2008 103D.355

Western Lake Superior Sanitary District, Minn. Statutes 2008 458D.17

Workers' compensation self-insurance, Minn. Statutes 2008 79A.02, 2008 79A.03, 2008 79A.22 to 2008 79A.24

Zoological Board, Minn. Statutes 2008 85A.02

Bribery, disqualification, insurance company audits, Minn. Statutes 2008 60A.129

Certificates and certification

Cemetery associations, audits, Minn. Statutes 2008 306.93

Cities, financial reports, Minn. Statutes 2008 471.697, 2008 471.698

Competency, maintenance of, Minn. Statutes 2008 326A.04

Educational and experience requirements, Minn. Statutes 2008 326A.03

Examinations, Minn. Statutes 2008 326A.03, 2008 326A.04

Fees, Minn. Statutes 2008 326A.04

Foreign countries, certificates issued by, Minn. Statutes 2008 326A.04

Health maintenance organizations, financial statements, Minn. Statutes 2008 62D.08

Issuance of, Minn. Statutes 2008 326A.04

Municipal hospitals, financial audits, Minn. Statutes 2008 471.697, 2008 471.698

Municipal liquor stores, financial audits, Minn. Statutes 2008 471.6985

Municipal nursing homes, financial audits, Minn. Statutes 2008 471.697, 2008 471.698

Nonresidents, Minn. Statutes 2008 326A.04, 2008 326A.07, 2008 326A.14

Peer review, Minn. Statutes 2008 326A.04

Qualifications, Minn. Statutes 2008 326A.03

Reinstatements, Minn. Statutes 2008 326A.09

Renewals, Minn. Statutes 2008 326A.04

Revocation for nonrenewal, Minn. Statutes 2008 326A.04

Risk retention groups, financial statements, Minn. Statutes 2008 60E.04

Rural Finance Authority, annual report, Minn. Statutes 2008 41C.08

Towns, financial reports, Minn. Statutes 2008 471.697

Code of ethics, Minn. Statutes 2008 60A.129

Confidentiality, Minn. Statutes 2008 326A.12

Consultants, volunteer firefighter relief associations, Minn. Statutes 2008 424A.04

Contested cases, Minn. Statutes 2008 60A.129

Contingent fees, restrictions, Minn. Statutes 2008 326A.10

Continuing education, Minn. Statutes 2008 214.12

Contracts

State auditor, Minn. Statutes 2008 6.495

Target Center acquisition proposal, evaluation, Minn. Statutes 2008 473.598

Corporations, Minn. Statutes 2008 214.12, 2008 326.55, 2008 326.56

Correspondence

Insurance company audits and examinations, Minn. Statutes 2008 60A.129

Definitions

Accountancy Act, Minn. Statutes 2008 326A.01

City officers and employees, Minn. Statutes 2008 412.222

Professional firms, Minn. Statutes 2008 319B.02

Resettlement projects, local governments, Minn. Statutes 2008 471.49

Workers' compensation self-insurance, Minn. Statutes 2008 79A.19

Disagreements, insurance companies, notice, Minn. Statutes 2008 60A.129

Disciplinary action, Minn. Statutes 2008 326A.08

Disclosure, confidential communications, Minn. Statutes 2008 326A.12

Dismissal, insurance companies, notice, Minn. Statutes 2008 60A.129

Disqualification

Insurance company audits and examinations, Minn. Statutes 2008 60A.129

Education and training, continuing education, Minn. Statutes 2008 214.12

Evaluations, insurance companies, accounting systems, Minn. Statutes 2008 60A.129

Federal employees, license exemptions, Minn. Statutes 2008 326.55, 2008 326.56

Financial statements

Certified, Minn. Statutes 2008 45.029

Opinions on, see Assurance or opinions on financial statements under this topic

Public utilities, duties, Minn. Statutes 2008 216B.10

Reinsurance intermediary-managers, duties, Minn. Statutes 2008 60A.73, 2008 60A.745

Firms

Disciplinary action, generally, Minn. Statutes 2008 326A.08

Permits, Minn. Statutes 2008 326A.01, 2008 326A.05, 2008 326A.09

Unlawful acts, Minn. Statutes 2008 326A.10

Violations and penalties, Minn. Statutes 2008 326A.08, 2008 326A.10

Fraud

Disqualification, insurance company audits, Minn. Statutes 2008 60A.129

Insurance fraud, see under FRAUD

Gillette Hospital board, Minn. Statutes 2008 250.05

Governmental accounting information

State auditor to furnish, Minn. Statutes 2008 6.69

Insurance fraud, see under FRAUD

Lawsuits, professional review, certification, Minn. Statutes 2008 544.42

Legislative auditor, financial audits division deputy, Minn. Statutes 2008 3.971

Licenses

Exemptions, Minn. Statutes 2008 326.55, 2008 326.56

Renewals, Minn. Statutes 2008 214.12

Rulemaking, Minn. Statutes 2008 214.12

Meetings, controlled insurers' audit committees, Minn. Statutes 2008 60J.09

Names, title, use of, Minn. Statutes 2008 326A.14

Nonresidents, Minn. Statutes 2008 326A.08, 2008 326A.14

Opinions on, see Assurance or opinions on financial statements under this topic

Practice privileges in Minnesota, persons with

Confidentiality, Minn. Statutes 2008 326A.12

Firm permits, Minn. Statutes 2008 326A.05

Generally, Minn. Statutes 2008 326A.14

Records and record keeping, Minn. Statutes 2008 326A.13

Violations and penalties, Minn. Statutes 2008 326A.10

Professional corporations, see PROFESSIONAL CORPORATIONS

Professional firms, see PROFESSIONAL FIRMS

Professionals, certified public accountants defined as, Minn. Statutes 2008 319B.02

Qualifications, Minn. Statutes 2008 60A.129

Racketeering, disqualification, insurance company audits, Minn. Statutes 2008 60A.129

Records and record keeping

Requirements, generally, Minn. Statutes 2008 326A.13

Work papers, insurance company audits and examinations, Minn. Statutes 2008 60A.129

Referrals, fees for, restrictions, Minn. Statutes 2008 326A.10

Reinsurance intermediary-managers

Financial statements, duties, Minn. Statutes 2008 60A.73, 2008 60A.745

Replacement, Minn. Statutes 2008 60A.129

Reports given

County attorney, evidence of wrongdoing, Minn. Statutes 2008 6.67

County nursing homes, audits, Minn. Statutes 2008 6.552

County or municipal hospitals, audits, Minn. Statutes 2008 6.552

Insurance companies, audits, Minn. Statutes 2008 60A.124, 2008 60A.129, 2008 60A.13

Racetracks, financial reports, Minn. Statutes 2008 240.15

State auditor, evidence of wrongdoing, Minn. Statutes 2008 6.67

Town audits, Minn. Statutes 2008 367.36

Workers' compensation self-insurance, Minn. Statutes 2008 79A.02

Resignation, insurance companies, notice, Minn. Statutes 2008 60A.129

Review by, workers' compensation self-insurance

Commercial self-insurance groups, duties, Minn. Statutes 2008 79A.22 to 2008 79A.24

Group self-insurers, financial statements, Minn. Statutes 2008 79A.03

Services, farms, estate planning and transfer, Minn. Statutes 2008 17.985

Signatures, detectives or protective agents

Net worth statements, Minn. Statutes 2008 326.3382

Tax preparation services, exemptions, Minn. Statutes 2008 270C.445

Titles, use of, Minn. Statutes 2008 326A.14

Training, continuing education, Minn. Statutes 2008 214.12

Unlawful acts, Minn. Statutes 2008 326A.10

Violations and penalties

Dishonest or unethical practices, disqualification, ground, Minn. Statutes 2008 60A.129

Generally, Minn. Statutes 2008 326A.08

Single act evidence of practice, Minn. Statutes 2008 326A.11

Unlawful acts, Minn. Statutes 2008 326A.10

Violations, generally, Minn. Statutes 2008 326.53

Work papers, insurance company audits and examinations, Minn. Statutes 2008 60A.129