CERTIFIED PUBLIC ACCOUNTANTS

Accountancy Board, see ACCOUNTANCY BOARD

Appraisals by, mutual insurance companies

Conversion to stock companies, Minn. Statutes 2006 66A.16

Armed forces members, license exemptions, Minn. Statutes 2006 326.55, 326.56

Assurance or opinions on financial statements

Certified financial statements, Minn. Statutes 2006 45.029

Common interest communities, Minn. Statutes 2006 515B.3-121

Insurance companies, compliance, Minn. Statutes 2006 60A.129

Nursing facilities, Minn. Statutes 2006 256B.435

Audits and examinations

Agricultural resource projects, Minn. Statutes 2006 41A.03

Cemetery associations, Minn. Statutes 2006 306.93

Charitable organizations, Minn. Statutes 2006 309.53

Cities, Minn. Statutes 2006 6.55, 471.697, 471.698

Common interest communities, financial statements, Minn. Statutes 2006 515B.3-121

Cooperation, state auditor, Minn. Statutes 2006 6.64 to 6.71

Counties, Minn. Statutes 2006 6.48, 6.55

County hospitals, Minn. Statutes 2006 6.552

County nursing homes, Minn. Statutes 2006 6.552

Debt prorating companies, Minn. Statutes 2006 332.29

Ethanol volume production, Minn. Statutes 2006 41A.09

Gambling organizations, Minn. Statutes 2006 297E.06

Informant reward programs, Minn. Statutes 2006 309.52, 309.53

Insurance companies, Minn. Statutes 2006 60A.124, 60A.129

Intermediate care facilities, Minn. Statutes 2006 256B.48

Investment companies, Minn. Statutes 2006 54.294

Licensed certification authorities (digital signatures), Minn. Statutes 2006 325K.06

Limited liability companies, Minn. Statutes 2006 322B.376

Minnesota state colleges and universities system (MnSCU), Minn. Statutes 2006 136F.526

Minnesota Technology, Inc., Minn. Statutes 2006 116O.14

Multistate Tax Commission, Minn. Statutes 2006 290.171

Municipal, authority to perform, Minn. Statutes 2006 6.66

Municipal hospitals, Minn. Statutes 2006 6.552, 471.697, 471.698

Municipal nursing homes, Minn. Statutes 2006 471.697, 471.698

Nursing facilities, Minn. Statutes 2006 256B.435, 256B.48

Pest Control Compact insurance fund, Minn. Statutes 2006 18.62

Regional emergency medical services boards, Minn. Statutes 2006 144E.50

Reinsurance, loss reserves, Minn. Statutes 2006 60A.74

Reports given, Minn. Statutes 2006 6.552

Rural water user districts, Minn. Statutes 2006 110A.32

Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2006 458A.06

School districts, Minn. Statutes 2006 6.55

Senate and house of representatives, Minn. Statutes 2006 3.196

Solid waste management districts, Minn. Statutes 2006 115A.72

State agencies, Minn. Statutes 2006 3.972

State Lottery, Minn. Statutes 2006 349A.14

Towns, Minn. Statutes 2006 6.55, 367.36, 471.697

Watershed districts, Minn. Statutes 2006 103D.355

Western Lake Superior Sanitary District, Minn. Statutes 2006 458D.17

Workers' compensation self-insurance, Minn. Statutes 2006 79A.02, 79A.03, 79A.22 to 79A.24

Zoological Board, Minn. Statutes 2006 85A.02

Bribery, disqualification

Insurance company audits, Minn. Statutes 2006 60A.129

Certificates and certification

Cemetery associations, audits, Minn. Statutes 2006 306.93

Cities, financial reports, Minn. Statutes 2006 471.697, 471.698

Competency, maintenance of, Minn. Statutes 2006 326A.04

Educational and experience requirements, Minn. Statutes 2006 326A.03

Examinations, Minn. Statutes 2006 326A.03

Fees, Minn. Statutes 2006 326A.04

Foreign countries, certificates issued by, Minn. Statutes 2006 326A.04

Health maintenance organizations, financial statements, Minn. Statutes 2006 62D.08

Issuance of, Minn. Statutes 2006 326A.04

Municipal hospitals, financial audits, Minn. Statutes 2006 471.697, 471.698

Municipal liquor stores, financial audits, Minn. Statutes 2006 471.6985

Municipal nursing homes, financial audits, Minn. Statutes 2006 471.697, 471.698

Nonresidents, Minn. Statutes 2006 326A.04, 326A.07, 326A.14

Peer review, Minn. Statutes 2006 326A.04

Qualifications, Minn. Statutes 2006 326A.03

Reinstatements, Minn. Statutes 2006 326A.09

Renewals, Minn. Statutes 2006 326A.04

Revocation for nonrenewal, Minn. Statutes 2006 326A.04

Risk retention groups, financial statements, Minn. Statutes 2006 60E.04

Rural Finance Authority, annual report, Minn. Statutes 2006 41C.08

Towns, financial reports, Minn. Statutes 2006 471.697

Code of ethics, Minn. Statutes 2006 60A.129

Confidentiality, Minn. Statutes 2006 326A.12

Consultants

Volunteer firefighter relief associations, Minn. Statutes 2006 424A.04

Contested cases, Minn. Statutes 2006 60A.129

Continuing education, Minn. Statutes 2006 214.12

Contracts

State auditor, Minn. Statutes 2006 6.495

Target Center acquisition proposal, evaluation, Minn. Statutes 2006 473.598

Cooperative auditing organizations

Licenses, qualifications, Minn. Statutes 2006 326A.05

Corporations, Minn. Statutes 2006 214.12, 326.55, 326.56

Correspondence

Insurance company audits and examinations, Minn. Statutes 2006 60A.129

Definitions

Accountancy Act, Minn. Statutes 2006 326A.01

City officers and employees, Minn. Statutes 2006 412.222

Professional firms, Minn. Statutes 2006 319B.02

Resettlement projects, local governments, Minn. Statutes 2006 471.49

Workers' compensation self-insurance, Minn. Statutes 2006 79A.19

Disagreements, insurance companies, notice, Minn. Statutes 2006 60A.129

Disciplinary action, Minn. Statutes 2006 326A.08

Disclosure, confidential communications, Minn. Statutes 2006 326A.12

Dismissal, insurance companies, notice, Minn. Statutes 2006 60A.129

Disqualification

Insurance company audits and examinations, Minn. Statutes 2006 60A.129

Education and training, continuing education, Minn. Statutes 2006 214.12

Evaluations

Insurance companies, accounting systems, Minn. Statutes 2006 60A.129

Federal employees, license exemptions, Minn. Statutes 2006 326.55, 326.56

Financial statements

Certified, Minn. Statutes 2006 45.029

Opinions on, see Assurance or opinions on financial statements under this topic

Public utilities, duties, Minn. Statutes 2006 216B.10

Reinsurance intermediary-managers, duties, Minn. Statutes 2006 60A.73, 60A.745

Firms

Disciplinary action, generally, Minn. Statutes 2006 326A.08

Permits, Minn. Statutes 2006 326A.01, 326A.05, 326A.09

Unlawful acts, Minn. Statutes 2006 326A.10

Violations and penalties, Minn. Statutes 2006 326A.08, 326A.10

Fraud

Disqualification, insurance company audits, Minn. Statutes 2006 60A.129

Insurance fraud, see under FRAUD

Gillette Hospital board, Minn. Statutes 2006 250.05

Governmental accounting information

State auditor to furnish, Minn. Statutes 2006 6.69

Insurance fraud, see under FRAUD

Lawsuits, professional review, certification, Minn. Statutes 2006 544.42

Legislative auditor, financial audits division deputy, Minn. Statutes 2006 3.971

Licenses

Exemptions, Minn. Statutes 2006 326.55, 326.56

Renewals, Minn. Statutes 2006 214.12

Rulemaking, Minn. Statutes 2006 214.12

Meetings, controlled insurers' audit committees, Minn. Statutes 2006 60J.09

Names, title, use of, Minn. Statutes 2006 326A.14

Nonresidents, Minn. Statutes 2006 326A.08, 326A.14

Notice given, insurance companies, adverse financial conditions, Minn. Statutes 2006 60A.129

Opinions on, see Assurance or opinions on financial statements under this topic

Professional corporations, see PROFESSIONAL CORPORATIONS

Professional firms, see PROFESSIONAL FIRMS

Professionals

Certified public accountants defined as, Minn. Statutes 2006 319B.02

Qualifications, Minn. Statutes 2006 60A.129

Racketeering, disqualification

Insurance company audits, Minn. Statutes 2006 60A.129

Records and record keeping

Requirements, generally, Minn. Statutes 2006 326A.13

Work papers, insurance company audits and examinations, Minn. Statutes 2006 60A.129

Reinsurance intermediary-managers

Financial statements, duties, Minn. Statutes 2006 60A.73, 60A.745

Replacement, Minn. Statutes 2006 60A.129

Reports given

County attorney, evidence of wrongdoing, Minn. Statutes 2006 6.67

County nursing homes, audits, Minn. Statutes 2006 6.552

County or municipal hospitals, audits, Minn. Statutes 2006 6.552

Insurance companies, audits, Minn. Statutes 2006 60A.124, 60A.129, 60A.13

Racetracks, financial reports, Minn. Statutes 2006 240.15

State auditor, evidence of wrongdoing, Minn. Statutes 2006 6.67

Town audits, Minn. Statutes 2006 367.36

Workers' compensation self-insurance, Minn. Statutes 2006 79A.02

Resignation, insurance companies, notice, Minn. Statutes 2006 60A.129

Review by, workers' compensation self-insurance

Commercial self-insurance groups, duties, Minn. Statutes 2006 79A.22 to 79A.24

Group self-insurers, financial statements, Minn. Statutes 2006 79A.03

Services, farms, estate planning and transfer, Minn. Statutes 2006 17.985

Signatures, detectives or protective agents

Net worth statements, Minn. Statutes 2006 326.3382

Tax preparation services, exemptions, Minn. Statutes 2006 270C.445

Titles, use of, Minn. Statutes 2006 326A.14

Training, continuing education, Minn. Statutes 2006 214.12

Unlawful acts, Minn. Statutes 2006 326A.10

Violations and penalties

Dishonest or unethical practices, disqualification, ground, Minn. Statutes 2006 60A.129

Generally, Minn. Statutes 2006 326A.08

Single act evidence of practice, Minn. Statutes 2006 326A.11

Unlawful acts, Minn. Statutes 2006 326A.10

Violations, generally, Minn. Statutes 2006 326.53

Work papers

Insurance company audits and examinations, Minn. Statutes 2006 60A.129