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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 2014 66A.16

Armed forces members

Expedited licenses, Minn. Statutes 2014 326A.04

License exemptions, Minn. Statutes 2014 326.55, 2014 326.56

Assurance or opinions on financial statements

Certified financial statements, Minn. Statutes 2014 45.029

Common interest communities, Minn. Statutes 2014 515B.3-121

Audits and examinations

Agricultural resource projects, Minn. Statutes 2014 41A.03

Cemetery associations, Minn. Statutes 2014 306.93

Charitable organizations, Minn. Statutes 2014 309.53

Cities, Minn. Statutes 2014 6.49, 2014 6.55, 2014 471.697, 2014 471.698

Common interest communities, financial statements, Minn. Statutes 2014 515B.3-121

Cooperation, state auditor, Minn. Statutes 2014 6.64 to 2014 6.71

Counties, Minn. Statutes 2014 6.48, 2014 6.55

County hospitals, Minn. Statutes 2014 6.552

County nursing homes, Minn. Statutes 2014 6.552

Debt management services providers, Minn. Statutes 2014 332A.19

Debt settlement services providers, Minn. Statutes 2014 332B.14

Enterprise Minnesota, Inc., Minn. Statutes 2014 116O.14

Gambling organizations, Minn. Statutes 2014 297E.06

Informant reward programs, Minn. Statutes 2014 309.52, 2014 309.53

Insurance companies, Minn. Statutes 2014 60A.124, 2014 60A.1291

Intermediate care facilities, Minn. Statutes 2014 256B.48

Investment companies, Minn. Statutes 2014 54.294

Licensed certification authorities (digital signatures), Minn. Statutes 2014 325K.06

Limited liability companies, Minn. Statutes 2014 322B.376

Minnesota State Colleges and Universities System (MnSCU), Minn. Statutes 2014 136F.526

Municipal, authority to perform, Minn. Statutes 2014 6.66

Municipal hospitals, Minn. Statutes 2014 6.552, 2014 471.697, 2014 471.698

Municipal nursing homes, Minn. Statutes 2014 471.697, 2014 471.698

Nursing facilities, Minn. Statutes 2014 256B.48

Regional emergency medical services boards, Minn. Statutes 2014 144E.50

Reinsurance, loss reserves, Minn. Statutes 2014 60A.74

Reports given, Minn. Statutes 2014 6.552

Rural water user districts, Minn. Statutes 2014 110A.32

Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2014 458A.06

School districts, Minn. Statutes 2014 6.55

Senate and house of representatives, Minn. Statutes 2014 3.196

Solid waste management districts, Minn. Statutes 2014 115A.72

State agencies, Minn. Statutes 2014 3.972

State Lottery, Minn. Statutes 2014 349A.14

Towns, Minn. Statutes 2014 6.55, 2014 367.36, 2014 471.697

Watershed districts, Minn. Statutes 2014 103D.355

Western Lake Superior Sanitary District, Minn. Statutes 2014 458D.17

Workers' compensation self-insurance, Minn. Statutes 2014 79A.02, 2014 79A.03, 2014 79A.22 to 2014 79A.24

Zoological Board, Minn. Statutes 2014 85A.02

Certificates and certification

Cemetery associations, audits, Minn. Statutes 2014 306.93

Cities, financial reports, Minn. Statutes 2014 471.697, 2014 471.698

Educational and experience requirements, Minn. Statutes 2014 326A.03

Examinations, Minn. Statutes 2014 326A.03, 2014 326A.04

Generally, Minn. Statutes 2014 326A.04

Health maintenance organizations, financial statements, Minn. Statutes 2014 62D.08

Municipal hospitals, financial audits, Minn. Statutes 2014 471.697, 2014 471.698

Municipal liquor stores, financial audits, Minn. Statutes 2014 471.6985

Municipal nursing homes, financial audits, Minn. Statutes 2014 471.697, 2014 471.698

Nonresidents, Minn. Statutes 2014 326A.04, 2014 326A.07, 2014 326A.14

Qualifications, Minn. Statutes 2014 326A.03

Reinstatements, Minn. Statutes 2014 326A.09

Risk retention groups, financial statements, Minn. Statutes 2014 60E.04

Rural Finance Authority, annual report, Minn. Statutes 2014 41C.08

Temporary military certificates, Minn. Statutes 2014 197.4552, 2014 326A.04

Towns, financial reports, Minn. Statutes 2014 471.697

Confidentiality, Minn. Statutes 2014 326A.12

Consultants, volunteer firefighter relief associations, Minn. Statutes 2014 424A.04

Contingent fees, restrictions, Minn. Statutes 2014 326A.10

Continuing education, Minn. Statutes 2014 214.12

Contracts

State auditor, Minn. Statutes 2014 6.495

Target Center acquisition proposal, evaluation, Minn. Statutes 2014 473.598

Corporations, Minn. Statutes 2014 214.12, 2014 326.55, 2014 326.56

Definitions

Accountancy Act, Minn. Statutes 2014 326A.01

City officers and employees, Minn. Statutes 2014 412.222

Professional firms, Minn. Statutes 2014 319B.02

Resettlement projects, local governments, Minn. Statutes 2014 471.49

Workers' compensation self-insurance, Minn. Statutes 2014 79A.19

Detective licenses, exemption, Minn. Statutes 2014 326.3341

Disciplinary action, Minn. Statutes 2014 326A.08

Disclosure, confidential communications, Minn. Statutes 2014 326A.12

Education and training, continuing education, Minn. Statutes 2014 214.12

Federal employees, license exemptions, Minn. Statutes 2014 326.55, 2014 326.56

Financial statements

Certified, Minn. Statutes 2014 45.029

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

Public utilities, duties, Minn. Statutes 2014 216B.10

Reinsurance intermediary-managers, duties, Minn. Statutes 2014 60A.73, 2014 60A.745

Firms

Disciplinary action, generally, Minn. Statutes 2014 326A.08

Permits, Minn. Statutes 2014 326A.01, 2014 326A.05, 2014 326A.09

Unlawful acts, Minn. Statutes 2014 326A.10

Violations and penalties, Minn. Statutes 2014 326A.08, 2014 326A.10

Fraud, see Insurance fraud under FRAUD

Gillette Hospital board, Minn. Statutes 2014 250.05

Governmental accounting information, state auditor to furnish, Minn. Statutes 2014 6.69

Insurance fraud, see under FRAUD

Lawsuits, professional review, certification, Minn. Statutes 2014 544.42

Legislative auditor, financial audits division deputy, Minn. Statutes 2014 3.971

Licenses

Exemptions, Minn. Statutes 2014 326.55, 2014 326.56

Renewals, Minn. Statutes 2014 214.12

Rulemaking, Minn. Statutes 2014 214.12

Meetings, controlled insurers' audit committees, Minn. Statutes 2014 60J.09

Names, title, use of, Minn. Statutes 2014 326A.14

Nonresidents, Minn. Statutes 2014 326A.08, 2014 326A.14

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

Practice privileges in Minnesota, persons with

Confidentiality, Minn. Statutes 2014 326A.12

Firm permits, Minn. Statutes 2014 326A.05

Generally, Minn. Statutes 2014 326A.14

Records and record keeping, Minn. Statutes 2014 326A.13

Violations and penalties, Minn. Statutes 2014 326A.10

Professional corporations, see PROFESSIONAL CORPORATIONS

Professional firms, see PROFESSIONAL FIRMS

Professionals, certified public accountants defined as, Minn. Statutes 2014 319B.02

Protective agent licenses, exemption, Minn. Statutes 2014 326.3341

Qualifications, Minn. Statutes 2014 60A.1291

Records and record keeping

Requirements, generally, Minn. Statutes 2014 326A.13

Work papers, insurance company audits and examinations, Minn. Statutes 2014 60A.1291

Referrals, fees for, restrictions, Minn. Statutes 2014 326A.10

Reinsurance intermediary-managers, financial statements, duties, Minn. Statutes 2014 60A.73, 2014 60A.745

Reports given

County attorney, evidence of wrongdoing, Minn. Statutes 2014 6.67

County nursing homes, audits, Minn. Statutes 2014 6.552

County or municipal hospitals, audits, Minn. Statutes 2014 6.552

Insurance companies, audits, Minn. Statutes 2014 60A.124, 2014 60A.13

Racetracks, financial reports, Minn. Statutes 2014 240.15

State auditor, evidence of wrongdoing, Minn. Statutes 2014 6.67

Town audits, Minn. Statutes 2014 367.36

Workers' compensation self-insurance, Minn. Statutes 2014 79A.02

Review by, workers' compensation self-insurance

Commercial self-insurance groups, duties, Minn. Statutes 2014 79A.22 to 2014 79A.24

Group self-insurers, financial statements, Minn. Statutes 2014 79A.03

Services, farms, estate planning and transfer, Minn. Statutes 2014 17.985

Signatures, detectives or protective agents, net worth statements, Minn. Statutes 2014 326.3382

Statutory cities, optional plan A, Minn. Statutes 2014 412.591

Tax preparation services, exemptions, Minn. Statutes 2014 270C.445

Titles, use of, Minn. Statutes 2014 326A.14

Training, continuing education, Minn. Statutes 2014 214.12

Unlawful acts, Minn. Statutes 2014 326A.10

Violations and penalties

Generally, Minn. Statutes 2014 326A.08

Single act evidence of practice, Minn. Statutes 2014 326A.11

Unlawful acts, Minn. Statutes 2014 326A.10

Violations, generally, Minn. Statutes 2014 326.53

Work papers, insurance company audits and examinations, Minn. Statutes 2014 60A.1291