Section 326A.06 — Lpas And Accounting Practitioners.
326A.06 LPAS AND ACCOUNTING PRACTITIONERS. (a) All licensed public accountants (LPAs) who are actively licensed by the state board on December 31, 2002, shall be issued a certified public accountant certificate. LPAs are those accountants who were eligible for licensure on July 1, 1979, under the law in effect on that date and who were […]
Section 326A.07 — Appointment Of Secretary Of State As Agent.
326A.07 APPOINTMENT OF SECRETARY OF STATE AS AGENT. Application by a person or a firm not a resident of this state for a certificate issued under section 326A.04 or a permit issued under section 326A.05 shall constitute appointment of the secretary of state as the applicant’s agent upon whom process may be served in any […]
Section 326A.01 — Definitions.
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 Auditing Standards (SAS); (2) an audit or other engagement performed in accordance […]
Section 326A.02 — State Board Of Accountancy.
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 section 214.02, and seven must be certified public accountants […]
Section 326A.03 — Certified Public Accountant Qualifications.
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 adopted under it and who apply under section 326A.04. Good moral character for purposes of this chapter means the […]