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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 2011 66A.16

Armed forces members, license exemptions, Minn. Statutes 2011 326.55, 2011 326.56

Assurance or opinions on financial statements

Certified financial statements, Minn. Statutes 2011 45.029

Common interest communities, Minn. Statutes 2011 515B.3-121

Nursing facilities, Minn. Statutes 2011 256B.435

Audits and examinations

Agricultural resource projects, Minn. Statutes 2011 41A.03

Cemetery associations, Minn. Statutes 2011 306.93

Charitable organizations, Minn. Statutes 2011 309.53

Cities, Minn. Statutes 2011 6.49, 2011 6.55, 2011 471.697, 2011 471.698

Common interest communities, financial statements, Minn. Statutes 2011 515B.3-121

Cooperation, state auditor, Minn. Statutes 2011 6.64 to 2011 6.71

Counties, Minn. Statutes 2011 6.48, 2011 6.55

County hospitals, Minn. Statutes 2011 6.552

County nursing homes, Minn. Statutes 2011 6.552

Debt management services providers, Minn. Statutes 2011 332A.19

Debt settlement services providers, Minn. Statutes 2011 332B.14

Enterprise Minnesota, Inc., Minn. Statutes 2011 116O.14

Ethanol volume production, Minn. Statutes 2011 41A.09

Gambling organizations, Minn. Statutes 2011 297E.06

Informant reward programs, Minn. Statutes 2011 309.52, 2011 309.53

Insurance companies, Minn. Statutes 2011 60A.124, 2011 60A.1291

Intermediate care facilities, Minn. Statutes 2011 256B.48

Investment companies, Minn. Statutes 2011 54.294

Licensed certification authorities (digital signatures), Minn. Statutes 2011 325K.06

Limited liability companies, Minn. Statutes 2011 322B.376

Minnesota State Colleges and Universities System (MnSCU), Minn. Statutes 2011 136F.526

Multistate Tax Commission, Minn. Statutes 2011 290.171

Municipal, authority to perform, Minn. Statutes 2011 6.66

Municipal hospitals, Minn. Statutes 2011 6.552, 2011 471.697, 2011 471.698

Municipal nursing homes, Minn. Statutes 2011 471.697, 2011 471.698

Nursing facilities, Minn. Statutes 2011 256B.435, 2011 256B.48

Pest Control Compact insurance fund, Minn. Statutes 2011 18.62

Regional emergency medical services boards, Minn. Statutes 2011 144E.50

Reinsurance, loss reserves, Minn. Statutes 2011 60A.74

Reports given, Minn. Statutes 2011 6.552

Rural water user districts, Minn. Statutes 2011 110A.32

Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2011 458A.06

School districts, Minn. Statutes 2011 6.55

Senate and house of representatives, Minn. Statutes 2011 3.196

Solid waste management districts, Minn. Statutes 2011 115A.72

State agencies, Minn. Statutes 2011 3.972

State Lottery, Minn. Statutes 2011 349A.14

Towns, Minn. Statutes 2011 6.55, 2011 367.36, 2011 471.697

Watershed districts, Minn. Statutes 2011 103D.355

Western Lake Superior Sanitary District, Minn. Statutes 2011 458D.17

Workers' compensation self-insurance, Minn. Statutes 2011 79A.02, 2011 79A.03, 2011 79A.22 to 2011 79A.24

Zoological Board, Minn. Statutes 2011 85A.02

Certificates and certification

Cemetery associations, audits, Minn. Statutes 2011 306.93

Cities, financial reports, Minn. Statutes 2011 471.697, 2011 471.698

Educational and experience requirements, Minn. Statutes 2011 326A.03

Examinations, Minn. Statutes 2011 326A.03, 2011 326A.04

Generally, Minn. Statutes 2011 326A.04

Health maintenance organizations, financial statements, Minn. Statutes 2011 62D.08

Municipal hospitals, financial audits, Minn. Statutes 2011 471.697, 2011 471.698

Municipal liquor stores, financial audits, Minn. Statutes 2011 471.6985

Municipal nursing homes, financial audits, Minn. Statutes 2011 471.697, 2011 471.698

Nonresidents, Minn. Statutes 2011 326A.04, 2011 326A.07, 2011 326A.14

Qualifications, Minn. Statutes 2011 326A.03

Reinstatements, Minn. Statutes 2011 326A.09

Risk retention groups, financial statements, Minn. Statutes 2011 60E.04

Rural Finance Authority, annual report, Minn. Statutes 2011 41C.08

Towns, financial reports, Minn. Statutes 2011 471.697

Confidentiality, Minn. Statutes 2011 326A.12

Consultants, volunteer firefighter relief associations, Minn. Statutes 2011 424A.04

Contingent fees, restrictions, Minn. Statutes 2011 326A.10

Continuing education, Minn. Statutes 2011 214.12

Contracts

State auditor, Minn. Statutes 2011 6.495

Target Center acquisition proposal, evaluation, Minn. Statutes 2011 473.598

Corporations, Minn. Statutes 2011 214.12, 2011 326.55, 2011 326.56

Definitions

Accountancy Act, Minn. Statutes 2011 326A.01

City officers and employees, Minn. Statutes 2011 412.222

Professional firms, Minn. Statutes 2011 319B.02

Resettlement projects, local governments, Minn. Statutes 2011 471.49

Workers' compensation self-insurance, Minn. Statutes 2011 79A.19

Disciplinary action, Minn. Statutes 2011 326A.08

Disclosure, confidential communications, Minn. Statutes 2011 326A.12

Education and training, continuing education, Minn. Statutes 2011 214.12

Federal employees, license exemptions, Minn. Statutes 2011 326.55, 2011 326.56

Financial statements

Certified, Minn. Statutes 2011 45.029

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

Public utilities, duties, Minn. Statutes 2011 216B.10

Reinsurance intermediary-managers, duties, Minn. Statutes 2011 60A.73, 2011 60A.745

Firms

Disciplinary action, generally, Minn. Statutes 2011 326A.08

Permits, Minn. Statutes 2011 326A.01, 2011 326A.05, 2011 326A.09

Unlawful acts, Minn. Statutes 2011 326A.10

Violations and penalties, Minn. Statutes 2011 326A.08, 2011 326A.10

Fraud, see Insurance fraud under FRAUD

Gillette Hospital board, Minn. Statutes 2011 250.05

Governmental accounting information, state auditor to furnish, Minn. Statutes 2011 6.69

Insurance fraud, see under FRAUD

Lawsuits, professional review, certification, Minn. Statutes 2011 544.42

Legislative auditor, financial audits division deputy, Minn. Statutes 2011 3.971

Licenses

Exemptions, Minn. Statutes 2011 326.55, 2011 326.56

Renewals, Minn. Statutes 2011 214.12

Rulemaking, Minn. Statutes 2011 214.12

Meetings, controlled insurers' audit committees, Minn. Statutes 2011 60J.09

Names, title, use of, Minn. Statutes 2011 326A.14

Nonresidents, Minn. Statutes 2011 326A.08, 2011 326A.14

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

Practice privileges in Minnesota, persons with

Confidentiality, Minn. Statutes 2011 326A.12

Firm permits, Minn. Statutes 2011 326A.05

Generally, Minn. Statutes 2011 326A.14

Records and record keeping, Minn. Statutes 2011 326A.13

Violations and penalties, Minn. Statutes 2011 326A.10

Professional corporations, see PROFESSIONAL CORPORATIONS

Professional firms, see PROFESSIONAL FIRMS

Professionals, certified public accountants defined as, Minn. Statutes 2011 319B.02

Qualifications, Minn. Statutes 2011 60A.1291

Records and record keeping

Requirements, generally, Minn. Statutes 2011 326A.13

Work papers, insurance company audits and examinations, Minn. Statutes 2011 60A.1291

Referrals, fees for, restrictions, Minn. Statutes 2011 326A.10

Reinsurance intermediary-managers

Financial statements, duties, Minn. Statutes 2011 60A.73, 2011 60A.745

Reports given

County attorney, evidence of wrongdoing, Minn. Statutes 2011 6.67

County nursing homes, audits, Minn. Statutes 2011 6.552

County or municipal hospitals, audits, Minn. Statutes 2011 6.552

Insurance companies, audits, Minn. Statutes 2011 60A.124, 2011 60A.13

Racetracks, financial reports, Minn. Statutes 2011 240.15

State auditor, evidence of wrongdoing, Minn. Statutes 2011 6.67

Town audits, Minn. Statutes 2011 367.36

Workers' compensation self-insurance, Minn. Statutes 2011 79A.02

Review by, workers' compensation self-insurance

Commercial self-insurance groups, duties, Minn. Statutes 2011 79A.22 to 2011 79A.24

Group self-insurers, financial statements, Minn. Statutes 2011 79A.03

Services, farms, estate planning and transfer, Minn. Statutes 2011 17.985

Signatures, detectives or protective agents

Net worth statements, Minn. Statutes 2011 326.3382

Statutory cities, optional plan A, Minn. Statutes 2011 412.591

Tax preparation services, exemptions, Minn. Statutes 2011 270C.445

Titles, use of, Minn. Statutes 2011 326A.14

Training, continuing education, Minn. Statutes 2011 214.12

Unlawful acts, Minn. Statutes 2011 326A.10

Violations and penalties

Generally, Minn. Statutes 2011 326A.08

Single act evidence of practice, Minn. Statutes 2011 326A.11

Unlawful acts, Minn. Statutes 2011 326A.10

Violations, generally, Minn. Statutes 2011 326.53

Work papers, insurance company audits and examinations, Minn. Statutes 2011 60A.1291