Minnesota Rules - Chapter 1105 Board of Accountancy - Licensure and Regulation of Accountants

Sep 4, 2026

Chapter 1105 of the Minnesota Rules establishes the licensure and regulation framework for accountants under the Minnesota Board of Accountancy. It sets out rule interpretation, definitions, incorporation by reference, board governance, officer duties, and fee practices. The chapter covers examination application processes, testing requirements, grading, retakes, and cheating and security procedures. It also addresses professional eligibility, good moral character, certificates and renewals, continuing professional education, reciprocity, peer review obligations, firm permits, interstate practice, enforcement actions, and related notices and services.

LanguageEnglish

CategoryExam

FormatPDF

Pages70

Reading Time2 h 56 min

AccessFree to download

1105.0100 Definitions

Scope and key term definitions

Licensure and regulation overview

Interpretation and incorporation by reference

Board of Accountancy governance

Meetings, officers, and duties

Fees and administrative processes

Refunding and fee verification; address changes; communications

Examination requirements

Applications, early provisions, time/place, content, grading

Retakes, credit, and integrity

Cheating; security; irregularities; emergency procedures

Eligibility for certificates

Good moral character; experience and education requirements

Certificates and registrations

Applications, temporary military certificate, renewals

Continuing professional education

Programs, reporting, records, exceptions

Reciprocity and peer review

Interstate/international reciprocity; peer review standards and exemptions

Firm permits and practice

Applications; notification of changes; internet practice; interstate mobility

Enforcement and disciplinary actions

Grounds, notices, service, actions by board

1 MINNESOTA RULES 1105.0100 1105.0200 1105.0250 1105.0300 1105.0400 1105.0500 1105.0700 1105.0900 1105.1000 1105.1100 1105.1200 1105.1300 1105.1400 1105.1500 1105.1600 1105.1650 1105.1700 1105.1800 1105.1900 1105.2000 1105.2200 1105.2300 1105.2400 1105.2450 1105.2500 1105.2540 1105.2560 1105.2600 1105.2800 1105.2900 1105.3000 1105.3100 1105.3200 1105.3300 CHAPTER 1105 BOARD OF ACCOUNTANCY LICENSURE AND REGULATION OF ACCOUNTANTS DEFINITIONS. INTERPRETATION OF RULES. INCORPORATION BY REFERENCE. BOARD OF ACCOUNTANCY MEETINGS. ELECTION AND TENURE OF OFFICERS. DUTIES OF OFFICERS. REFUNDING FEES. VERIFICATION AND TRANSFER OF GRADE FEES. PRORATING FEES. CHANGES OF ADDRESS AND OTHER INFORMATION. COMMUNICATIONS. APPEARANCE BEFORE BOARD. SEMESTER HOUR; ACCREDITATION; CREDIT FOR COURSES. EDUCATION REQUIREMENTS. APPLICATIONS FOR EXAMINATION. EARLY APPLICATION AND EXAMINATION PROVISIONS. TIME AND PLACE OF EXAMINATION. EXAMINATION CONTENT. DETERMINING AND REPORTING EXAMINATION GRADES. RETAKE AND GRANTING OF CREDIT REQUIREMENTS. CHEATING. SECURITY AND IRREGULARITIES. EMERGENCY EXAMINATION PROCEDURES. GOOD MORAL CHARACTER. APPLICATIONS FOR CERTIFICATES. TEMPORARY MILITARY CERTIFICATE. RENEWAL OF CERTIFICATES. EXPERIENCE REQUIRED FOR INITIAL CERTIFICATE. EVIDENCE OF APPLICANT'S EXPERIENCE. EDUCATION REQUIRED FOR INITIAL CERTIFICATION. CONTINUING PROFESSIONAL EDUCATION REQUIREMENTS. CONTINUING PROFESSIONAL EDUCATION PROGRAMS. CONTINUING PROFESSIONAL EDUCATION REPORTING AND RECORDS. EXCEPTION TO CONTINUING PROFESSIONAL EDUCATION REQUIREMENT. Official Publication of the State of Minnesota Revisor of Statutes MINNESOTA RULES 2 1105.3350 1105.3400 1105.3500 1105.3600 1105.3700 1105.3800 1105.4000 1105.4100 1105.4150 1105.4200 1105.4300 1105.4400 1105.4600 1105.4700 1105.4800 1105.4900 1105.5100 1105.5200 1105.5300 1105.5400 1105.5500 1105.5600 1105.5800 1105.5900 1105.6000 1105.6100 1105.6200 1105.6300 1105.6400 1105.6500 1105.6550 1105.6600 1105.6700 1105.6800 1105.6900 1105.7000 1105.7100 1105.7200 CONTINUING PROFESSIONAL EDUCATION REQUIREMENTS FOR INITIAL ISSUANCE OF CERTIFICATE. INTERSTATE RECIPROCITY. INTERNATIONAL RECIPROCITY. PEER REVIEW FOR LICENSEES WHO DO NOT PRACTICE IN A FIRM. EXEMPTION FROM CERTIFICATE RENEWAL REQUIREMENT WHILE EXEMPT OR RETIRED. INITIAL ISSUANCE OF CERTIFICATE. APPLICATION FOR FIRM PERMIT. NOTIFICATION OF CHANGES BY FIRMS. HEADQUARTERS OF CLIENT. APPLICATIONS; INITIAL ISSUANCE; RENEWAL OF PERMITS. PEER REVIEW AS CONDITION FOR RENEWAL OF PERMIT. INTERNET PRACTICE. PEER REVIEW. PEER REVIEW STANDARDS. PEER REVIEW REQUIREMENTS. EXEMPTION FROM PEER REVIEW REQUIREMENT. FIRM PEER REVIEW REQUIREMENT. QUALIFICATIONS OF REVIEWER. QUALIFICATIONS OF REPORT ACCEPTANCE BODIES. REPORT TO BOARD. PRIVATE DATA. GROUNDS FOR ENFORCEMENT ACTION. REVIEW OF PROFESSIONAL WORK PRODUCT. NOTICES OF HEARING OR CONFERENCE. SERVICE. APPLICATIONS FOR RELIEF FROM DISCIPLINARY PENALTIES. ACTION BY BOARD. MISLEADING CPA FIRM NAMES. FICTITIOUS FIRM NAMES. SAFE HARBOR LANGUAGE. DEFINITION OF VALID CERTIFICATE, LICENSE, PERMIT, REGISTRATION, AND OF GOOD STANDING. REGISTERED ACCOUNTING PRACTITIONER. EDUCATION REQUIREMENT FOR REGISTERED ACCOUNTING PRACTITIONER. EXAMINATION; REGISTERED ACCOUNTING PRACTITIONER. EXPERIENCE; REGISTERED ACCOUNTING PRACTITIONER. RENEWAL OF REGISTRATION. RAP FIRM APPLICATION. NOTIFICATION OF CHANGES BY RAP FIRMS. Official Publication of the State of Minnesota Revisor of Statutes 3 MINNESOTA RULES 1105.0100 1105.7300 1105.7400 1105.7450 1105.7500 1105.7700 1105.7800 1105.7850 1105.7900 APPLICATION FOR INITIAL ISSUANCE AND FOR RENEWAL OF RAP FIRM PERMIT. PEER REVIEW AS CONDITION FOR RENEWAL OF PERMIT. MISLEADING RAP F

FAQs

What does Chapter 1105 cover regarding accountants in Minnesota?

It covers licensure and regulation through definitions, board governance, fees, examination procedures, eligibility requirements, certificates and renewals, continuing professional education, reciprocity, peer review, firm permits, and enforcement actions.

How does the chapter address CPA examination eligibility and process?

It provides rules for applications for examination, early application and testing provisions, time and place of examination, exam content, grading and reporting, and retake and credit requirements, including rules addressing cheating, security, and emergency procedures.

What continuing professional education and peer review obligations does the chapter include?

It specifies continuing professional education requirements, programs, reporting, records, and exceptions. It also establishes peer review requirements for licensees and firms, including standards, reviewer qualifications, reporting to the board, and exemptions.

Sep 4, 2026

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