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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 2018 66A.16

Armed forces members

Expedited licenses, Minn. Statutes 2018 326A.04

License exemptions, Minn. Statutes 2018 326.55, 2018 326.56

Assurance or opinions on financial statements

Certified financial statements, Minn. Statutes 2018 45.029

Common interest communities, Minn. Statutes 2018 515B.3-121

Audits and examinations

Advanced biofuel production incentive programs, Minn. Statutes 2018 41A.16, 2018 41A.17, 2018 41A.18

Agricultural resource projects, Minn. Statutes 2018 41A.03

Cemetery associations, Minn. Statutes 2018 306.93

Charitable organizations, Minn. Statutes 2018 309.53

Cities, Minn. Statutes 2018 6.49, 2018 6.55, 2018 471.697, 2018 471.698

Common interest communities, financial statements, Minn. Statutes 2018 515B.3-121

Cooperation, state auditor, Minn. Statutes 2018 6.64 to 2018 6.71

Counties, Minn. Statutes 2018 6.481, 2018 6.55

County hospitals, Minn. Statutes 2018 6.552

County nursing homes, Minn. Statutes 2018 6.552

Debt management services providers, Minn. Statutes 2018 332A.19

Debt settlement services providers, Minn. Statutes 2018 332B.14

Enterprise Minnesota, Inc., Minn. Statutes 2018 116O.14

Gambling organizations, Minn. Statutes 2018 297E.06

Informant reward programs, Minn. Statutes 2018 309.52, 2018 309.53

Insurance companies, Minn. Statutes 2018 60A.124, 2018 60A.1291

Intermediate care facilities, Minn. Statutes 2018 256B.48

Investment companies, Minn. Statutes 2018 54.294

Licensed certification authorities (digital signatures), Minn. Statutes 2018 325K.06

Minnesota State Colleges and Universities System (MnSCU), Minn. Statutes 2018 136F.526

Municipal, authority to perform, Minn. Statutes 2018 6.66

Municipal hospitals, Minn. Statutes 2018 6.552, 2018 471.697, 2018 471.698

Municipal nursing homes, Minn. Statutes 2018 471.697, 2018 471.698

Nursing facilities, medical assistance, Minn. Statutes 2018 256R.02

Regional emergency medical services boards, Minn. Statutes 2018 144E.50

Reinsurance, loss reserves, Minn. Statutes 2018 60A.74

Reports given, Minn. Statutes 2018 6.552

Rural water user districts, Minn. Statutes 2018 110A.32

Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2018 458A.06

School districts, Minn. Statutes 2018 6.55

Senate and house of representatives, Minn. Statutes 2018 3.196

Siding production incentive program, Minn. Statutes 2018 41A.20

Solid waste management districts, Minn. Statutes 2018 115A.72

State agencies, Minn. Statutes 2018 3.972

State Lottery, Minn. Statutes 2018 349A.14

Towns, Minn. Statutes 2018 6.55, 2018 367.36, 2018 471.697

Watershed districts, Minn. Statutes 2018 103D.355

Western Lake Superior Sanitary District, Minn. Statutes 2018 458D.17

Workers' compensation self-insurance, Minn. Statutes 2018 79A.02, 2018 79A.03, 2018 79A.22 to 2018 79A.24

Zoological Board, Minn. Statutes 2018 85A.02

Certificates and certification

Cemetery associations, audits, Minn. Statutes 2018 306.93

Cities, financial reports, Minn. Statutes 2018 471.697, 2018 471.698

Educational and experience requirements, Minn. Statutes 2018 326A.03

Examinations, Minn. Statutes 2018 326A.03, 2018 326A.04

Generally, Minn. Statutes 2018 326A.04

Health maintenance organizations, financial statements, Minn. Statutes 2018 62D.08

Municipal hospitals, financial audits, Minn. Statutes 2018 471.697, 2018 471.698

Municipal liquor stores, financial audits, Minn. Statutes 2018 471.6985

Municipal nursing homes, financial audits, Minn. Statutes 2018 471.697, 2018 471.698

Nonresidents, Minn. Statutes 2018 326A.04, 2018 326A.07, 2018 326A.14

Qualifications, Minn. Statutes 2018 326A.03

Reinstatements, Minn. Statutes 2018 326A.09

Risk retention groups, financial statements, Minn. Statutes 2018 60E.04

Rural Finance Authority, annual report, Minn. Statutes 2018 41C.08

Temporary military certificates, Minn. Statutes 2018 197.4552, 2018 326A.04

Towns, financial reports, Minn. Statutes 2018 471.697

Confidentiality, Minn. Statutes 2018 326A.12

Consultants, volunteer firefighter relief associations, Minn. Statutes 2018 424A.04

Contingent fees, restrictions, Minn. Statutes 2018 326A.10

Continuing education, Minn. Statutes 2018 214.12

Contracts

State auditor, Minn. Statutes 2018 6.495

Target Center acquisition proposal, evaluation, Minn. Statutes 2018 473.598

Corporations, Minn. Statutes 2018 214.12, 2018 326.55, 2018 326.56

Definitions

Accountancy Act, Minn. Statutes 2018 326A.01

City officers and employees, Minn. Statutes 2018 412.222

Professional firms, Minn. Statutes 2018 319B.02

Resettlement projects, local governments, Minn. Statutes 2018 471.49

Workers' compensation self-insurance, Minn. Statutes 2018 79A.19

Detective licenses, exemption, Minn. Statutes 2018 326.3341

Disciplinary action, Minn. Statutes 2018 326A.08

Disclosure, confidential communications, Minn. Statutes 2018 326A.12

Education and training, continuing education, Minn. Statutes 2018 214.12

Federal employees, license exemptions, Minn. Statutes 2018 326.55, 2018 326.56

Financial statements

Assurance of opinions on financial statements, Minn. Statutes 2018 45.029, 2018 515B.3-121

Certified, Minn. Statutes 2018 45.029

Public utilities, duties, Minn. Statutes 2018 216B.10

Reinsurance intermediary-managers, duties, Minn. Statutes 2018 60A.73, 2018 60A.745

Firms

Disciplinary action, generally, Minn. Statutes 2018 326A.08

Permits, Minn. Statutes 2018 326A.01, 2018 326A.05, 2018 326A.09

Unlawful acts, Minn. Statutes 2018 326A.10

Violations and penalties, Minn. Statutes 2018 326A.08, 2018 326A.10

Fraud, see Insurance fraud under FRAUD

Gillette Hospital board, Minn. Statutes 2018 250.05

Governmental accounting information, state auditor to furnish, Minn. Statutes 2018 6.69

Insurance fraud, see under FRAUD

Lawsuits, professional review, certification, Minn. Statutes 2018 544.42

Legislative auditor, financial audits division deputy, Minn. Statutes 2018 3.971

Licenses

Exemptions, Minn. Statutes 2018 326.55, 2018 326.56

Renewals, Minn. Statutes 2018 214.12

Rulemaking, Minn. Statutes 2018 214.12

Meetings, controlled insurers' audit committees, Minn. Statutes 2018 60J.09

Names, title, use of, Minn. Statutes 2018 326A.14

Nonresidents, Minn. Statutes 2018 326A.08, 2018 326A.14

Practice privileges in Minnesota, persons with

Confidentiality, Minn. Statutes 2018 326A.12

Firm permits, Minn. Statutes 2018 326A.05

Generally, Minn. Statutes 2018 326A.14

Records and record keeping, Minn. Statutes 2018 326A.13

Violations and penalties, Minn. Statutes 2018 326A.10

Professional corporations, see PROFESSIONAL CORPORATIONS

Professional firms, see PROFESSIONAL FIRMS

Professionals, certified public accountants defined as, Minn. Statutes 2018 319B.02

Protective agent licenses, exemption, Minn. Statutes 2018 326.3341

Qualifications, Minn. Statutes 2018 60A.1291

Records and record keeping

Requirements, generally, Minn. Statutes 2018 326A.13

Work papers, insurance company audits and examinations, Minn. Statutes 2018 60A.1291

Referrals, fees for, restrictions, Minn. Statutes 2018 326A.10

Reinsurance intermediary-managers, financial statements, duties, Minn. Statutes 2018 60A.73, 2018 60A.745

Reports given

County attorney, evidence of wrongdoing, Minn. Statutes 2018 6.481, 2018 6.67

County nursing homes, audits, Minn. Statutes 2018 6.552

County or municipal hospitals, audits, Minn. Statutes 2018 6.552

Insurance companies, audits, Minn. Statutes 2018 60A.124, 2018 60A.13

Racetracks, financial reports, Minn. Statutes 2018 240.15

State auditor, evidence of wrongdoing, Minn. Statutes 2018 6.481, 2018 6.67

Town audits, Minn. Statutes 2018 367.36

Workers' compensation self-insurance, Minn. Statutes 2018 79A.02

Review by, workers' compensation self-insurance

Commercial self-insurance groups, duties, Minn. Statutes 2018 79A.22 to 2018 79A.24

Group self-insurers, financial statements, Minn. Statutes 2018 79A.03

Services, farms, estate planning and transfer, Minn. Statutes 2018 17.985

Signatures, detectives or protective agents, net worth statements, Minn. Statutes 2018 326.3382

Statutory cities, optional plan A, Minn. Statutes 2018 412.591

Tax preparation services, exemptions, Minn. Statutes 2018 270C.445

Titles, use of, Minn. Statutes 2018 326A.14

Training, continuing education, Minn. Statutes 2018 214.12

Unlawful acts, Minn. Statutes 2018 326A.10

Violations and penalties

Generally, Minn. Statutes 2018 326A.08

Single act evidence of practice, Minn. Statutes 2018 326A.11

Unlawful acts, Minn. Statutes 2018 326A.10

Violations, generally, Minn. Statutes 2018 326.53

Work papers, insurance company audits and examinations, Minn. Statutes 2018 60A.1291