Minnesota Administrative Code

1100.9100 [Repealed, 27 SR 1425] Published Electronically: October 15, 2003

1100.9150 [Repealed, 27 SR 1425] Published Electronically: October 15, 2003

1100.9200 [Repealed, 27 SR 1425] Published Electronically: October 15, 2003

1100.9300 [Repealed, 27 SR 1425] Published Electronically: October 15, 2003

1100.9400 [Repealed, 27 SR 1425] Published Electronically: October 15, 2003

1100.9500 [Repealed, 27 SR 1425] Published Electronically: October 15, 2003

1100.9600 [Repealed, 27 SR 1425] Published Electronically: October 15, 2003

1100.9700 [Repealed, 27 SR 1425] Published Electronically: October 15, 2003

1100.9800 [Repealed, 27 SR 1425] Published Electronically: October 15, 2003

1100.9900 [Repealed, 27 SR 1425] Published Electronically: October 15, 2003

1105.0100 DEFINITIONS. Subpart 1. Scope. For purposes of this chapter, the terms in this part and in Minnesota Statutes, section 326A.01, have the meanings given. Subp. 2. Act. "Act" means Minnesota Statutes, chapter 326A. Subp. 2a. Adaptive learning self-study program. "Adaptive…

1105.0200 INTERPRETATION OF RULES. Subpart 1. Canons of construction. Except as otherwise specifically provided, this chapter shall be interpreted in accordance with Minnesota Statutes, chapter 645. Subp. 2. Other statutory authority. Nothing contained in this chapter prohibits o…

1105.0250 INCORPORATION BY REFERENCE. A. For purposes of this chapter, the documents in items B to H are incorporated by reference to the extent that other provisions of this chapter and Minnesota Statutes do not modify or conflict with the provisions of the documents, in which c…

1105.0300 BOARD OF ACCOUNTANCY MEETINGS. The board shall meet six times per year. The chair or a quorum of the board has the authority to call meetings of the board. The board shall follow and apply the rules of procedure contained in Minnesota Statutes, chapters 13, 14, and 326A…

1105.0400 ELECTION AND TENURE OF OFFICERS. The board shall elect annually from among its members a chair, a vice-chair, and a secretary/treasurer. The officers shall assume the duties of their respective offices at the conclusion of the meeting at which they were elected. Statuto…

1105.0500 DUTIES OF OFFICERS. A. The chair or, in the event of the chair's absence or inability to act, the vice-chair shall preside at and prepare an agenda for all meetings of the board. The chair shall make committee appointments and shall supervise the activities of the execu…

1105.0600 [Repealed, L 2013 c 85 art 5 s 50] Published Electronically: July 24, 2013

1105.0700 REFUNDING FEES. Fees must be refunded if an application is rejected prior to processing. Once an application has been processed or approved by the board or third-party administrator on behalf of the board, the fee specified in Minnesota Statutes, section 326A.04, subdiv…

1105.0800 [Repealed, 28 SR 1636] Published Electronically: September 18, 2008

1105.0900 VERIFICATION AND TRANSFER OF GRADE FEES. Requests for verification of data on examinees, certificate holders, registrants, or licensees, and requests for transfer of grades, must be made in writing. Statutory Authority: MS s 326.18; 326A.02 History: 27 SR 1425; 42 SR 73…

1105.1000 PRORATING FEES. Certificate, permit, or registration fees pertain to a specified initial or renewal period and must not be prorated. Statutory Authority: MS s 326.18; 326A.02 History: 27 SR 1425; 33 SR 476 Published Electronically: September 18, 2008

1105.1100 CHANGES OF ADDRESS AND OTHER INFORMATION. Each licensee or registrant shall notify the board in writing within 30 days of any legal name change, change of address, and, in the case of individual licensees or registrants, change of employment. In addition, each licensee …

1105.1200 COMMUNICATIONS. An applicant, licensee, registrant, or individual with practice privileges under Minnesota Statutes, section 326A.14, shall respond to communications from the board, committees of the board, or the attorney general on behalf of the board within 30 days o…

1105.1300 APPEARANCE BEFORE BOARD. At the request of the board, a committee of the board, or the attorney general on behalf of the board or a committee of the board, an applicant, a licensee, a registrant, or an individual with practice privileges under Minnesota Statutes, sectio…

1105.1400 SEMESTER HOUR; ACCREDITATION; CREDIT FOR COURSES. Subpart 1. Definition; semester hour. As used in this chapter, a "semester hour" means the conventional college semester hour. Quarter hours may be converted to semester hours by multiplying them by two-thirds. Subp. 2. …

1105.1500 EDUCATION REQUIREMENTS. Subpart 1. Education requirements. For purposes of Minnesota Statutes, section 326A.03, subdivision 3, an applicant is considered to have met the education requirement if the applicant has met any one of the following conditions: A. earned a grad…

1105.1600 APPLICATIONS FOR EXAMINATION. Subpart 1. Forms; due date. Applications to take the certified public accountant (CPA) examination must be made directly with the examination administrator. The applicant must provide the examination administrator with the proofs of identit…

1105.1650 EARLY APPLICATION AND EXAMINATION PROVISIONS. A. Notwithstanding the requirements in parts 1105.1500, subpart 1, and 1105.1600, subparts 1 and 3, and as provided for by Minnesota Statutes, section 326A.03, subdivision 3a, an applicant for the examination may: (1) make a…

1105.1700 TIME AND PLACE OF EXAMINATION. Eligible candidates shall be notified by the delivery vendor of the time and place of the examination or shall independently contact the delivery vendor to schedule the time and place for the examination at an approved test site. Schedulin…

1105.1800 EXAMINATION CONTENT. Subpart 1. Scope. The examination required by Minnesota Statutes, section 326A.03, must test the knowledge and skills required for performance as an entry-level certified public accountant. The examination must include the subject areas of accountin…

1105.1900 DETERMINING AND REPORTING EXAMINATION GRADES. An applicant is required to pass all sections of the examination provided for in Minnesota Statutes, section 326A.03, subdivision 4, in order to qualify for a certificate. The board or examination administrator shall report …

1105.2000 RETAKE AND GRANTING OF CREDIT REQUIREMENTS. Subpart 1. [Repealed, 28 SR 1636] Subp. 2. Examination requirements. A. An applicant may take the required examination sections individually and in any order. Credit for any section passed shall be valid for 30 months from the…

1105.2100 [Repealed, 48 SR 349] Published Electronically: October 26, 2023

1105.2200 CHEATING. Subpart 1. Generally. Cheating by an applicant in applying for, taking, or subsequent to the examination invalidates any grade otherwise earned by a candidate on any section of the examination, and may warrant summary expulsion from the test site and disqualif…

1105.2300 SECURITY AND IRREGULARITIES. Notwithstanding any other provisions under this chapter, the board may authorize the exam administrator to postpone scheduled examinations, the grading of examinations, or the issuance of certificates due to a breach of examination security;…

1105.2400 EMERGENCY EXAMINATION PROCEDURES. When circumstances exist making it impossible for the board or examination administrator to conduct the examination at the time, date, or place scheduled or make it impossible for a majority of examination candidates to attend the exami…

1105.2450 GOOD MORAL CHARACTER. A. Applicants have the burden of demonstrating good moral character as defined by Minnesota Statutes, section 326A.03, subdivision 1, in the manner specified by the board in its application forms. B. Prima facie evidence of a lack of good moral cha…

1105.2500 APPLICATIONS FOR CERTIFICATES. A. Applications for initial certificates and for renewal of certificates pursuant to the act must be made on a form provided by the board and, in the case of applications for renewal, must be filed no later than the expiration date set by …

1105.2540 TEMPORARY MILITARY CERTIFICATE. Subpart 1. Information required. An applicant shall submit an application for a temporary military certificate under Minnesota Statutes, section 197.4552, accompanied by payment of the fee as specified in Minnesota Statutes, section 326A.…

1105.2550 [Repealed, L 2013 c 85 art 5 s 50] Published Electronically: July 24, 2013

1105.2560 RENEWAL OF CERTIFICATES. A. The board must renew each certificate for a one-year period. B. Initial issuances of certificates must expire on the December 31 following issuance and must thereafter be renewed annually before December 31 on a form provided by the board for…

1105.2600 EXPERIENCE REQUIRED FOR INITIAL CERTIFICATE. The experience required to be demonstrated for issuance of an initial certificate pursuant to Minnesota Statutes, section 326A.03, subdivision 6, must comply with items A to E. A. Experience consists of providing any type of …

1105.2700 [Repealed, L 2013 c 85 art 5 s 50] Published Electronically: July 24, 2013

1105.2800 EVIDENCE OF APPLICANT'S EXPERIENCE. A. A licensee who has been requested by an applicant to submit to the board evidence of the applicant's experience and has refused to do so shall, upon request by the board, explain in writing or in person the basis for the refusal. B…

1105.2900 EDUCATION REQUIRED FOR INITIAL CERTIFICATION. A. Applicants who meet the requirements of part 1105.1500, subpart 1, item A, B, or C, are presumed to have completed the education requirements of Minnesota Statutes, section 326A.03, subdivision 6, if 150 semester hours or…

1105.3000 CONTINUING PROFESSIONAL EDUCATION REQUIREMENTS. The requirements of continuing professional education in items A to J apply pursuant to Minnesota Statutes, section 326A.04, subdivision 4. A. A licensee holding a certificate with an active status shall: (1) complete a mi…