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Minnesota Administrative Rules

1105.6900 EXPERIENCE; REGISTERED ACCOUNTING PRACTITIONER.

A.

A person applying for initial designation as a registered accounting practitioner shall demonstrate to the board that the person has had one year of acceptable experience. Acceptable experience may consist of providing any type of service or advice using accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills.

B.

Applicants shall have their experience verified to the board by a licensee or registered accounting practitioner. Acceptable experience includes employment in industry, government, academia, or public practice. The board shall look at such factors as the complexity and diversity of the work.

C.

One year of experience consists of full- or part-time employment that extends over a period of no less than one year and no more than three years and includes no fewer than 2,000 hours of performance of services described in item A.

D.

A licensee or registered accounting practitioner who has been requested by an individual to submit to the board evidence of the individual'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.

E.

The board may require a licensee or registered accounting practitioner who has furnished evidence of an applicant's experience to substantiate the information.

F.

The board may inspect documentation relating to an applicant's claimed experience.

Statutory Authority:

MS s 326.18; 326A.02

History:

27 SR 1425

Published Electronically:

September 18, 2008

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