1,133 chapters · 28,363 sections in this title.
Minn. Stat. § 326A.01 DEFINITIONS.
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326A.01 DEFINITIONS. § Subdivision 1.Scope. When used in this chapter, the terms in this section have the meanings given. § Subd. 2.Attest. "Attest" means providing any of the following services: (1) an audit or other engagement performed in accordance with the Statements on Audi…
Minn. Stat. § 326A.02 STATE BOARD OF ACCOUNTANCY.
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326A.02 STATE BOARD OF ACCOUNTANCY. § Subdivision 1.Board. A Board of Accountancy is created to carry out the purposes and enforce the provisions of this chapter. It consists of nine citizens of this state appointed by the governor. Two must be public members as defined by sectio…
Minn. Stat. § 326A.03 CERTIFIED PUBLIC ACCOUNTANT QUALIFICATIONS.
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326A.03 CERTIFIED PUBLIC ACCOUNTANT QUALIFICATIONS. § Subdivision 1.Qualifications. The certificate of certified public accountant shall be granted to persons of good moral character who meet the education, experience, and examination requirements of this section and rules adopte…
Minn. Stat. § 326A.04 CERTIFICATE ISSUANCE AND RENEWAL; COMPETENCY STANDARD.
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326A.04 CERTIFICATE ISSUANCE AND RENEWAL; COMPETENCY STANDARD. § Subdivision 1.Eligibility. The board shall grant or renew certificates to a person of good moral character who makes an application and demonstrates that the person's qualifications, including where applicable the q…