Chapter 326A — State Board of Accountancy

326A.01 Definitions This section defines key terms used in the accountancy laws, including 'certified public accountant,' 'attest,' … 326A.02 State Board of Accountancy This section establishes the Minnesota State Board of Accountancy, which oversees the licensing and regulation of … 326A.03 Certified Public Accountant Qualifications This section lists the education, experience, and examination requirements that a person must meet to become a certified … 326A.04 Certificate Issuance and Renewal; Competency Standard This section covers the process for issuing and renewing CPA certificates. CPAs must meet continuing education … 326A.045 Retired Status This section allows CPAs to apply for retired status when they are no longer actively practicing. Retired CPAs have … 326A.05 Permit to Practice as a Cpa Firm This section requires CPA firms (not just individual CPAs) to obtain a permit to practice in Minnesota. It sets … 326A.06 Lpas and Accounting Practitioners This section covers licensed public accountants (LPAs) and accounting practitioners who are not CPAs. It explains their … 326A.07 Appointment of Secretary of State as Agent This section allows out-of-state CPA firms to appoint the Minnesota Secretary of State as their agent for receiving … 326A.08 Enforcement This section gives the Board of Accountancy the power to investigate complaints, hold hearings, and take disciplinary … 326A.09 Reinstatement This section explains how an accountant whose license has been revoked or suspended can apply for reinstatement. The … 326A.10 Unlawful Acts This section lists actions that are illegal under the accountancy laws, such as using the CPA title without a license, … 326A.11 Single Act Evidence of Practice This section says that performing even one act of accounting practice is enough evidence to show a person is engaged in … 326A.12 Confidential Communications This section protects confidential communications between accountants and their clients. Accountants generally cannot be … 326A.13 Working Papers; Clients' Records This section addresses ownership of working papers created during an accounting engagement and the client's right to … 326A.14 Mobility This section allows CPAs licensed in other states to practice in Minnesota without obtaining a separate Minnesota …