[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-199294-en":3,"doc-seo-199294-105":31,"detail-sidebar-cat-0-en-105":91},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":22,"language":23,"language_code":24,"site_id":25,"html_lang":24,"table_of_contents":26,"faqs":27,"seo_title":28,"seo_description":14,"update_tm":29,"read_time":30},199294,13056703019662,"Evangeline","https://ap-avatar.wpscdn.com/avatar/be000253a8e92610077?_k=1778726343310543188",4,"Exam","Minnesota Rules - Chapter 1105 Board of Accountancy - Licensure and Regulation of Accountants","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.","1 MINNESOTA RULES  \n1105.0100  \n1105.0200  \n1105.0250  \n1105.0300  \n1105.0400  \n1105.0500  \n1105.0700  \n1105.0900  \n1105.1000  \n1105.1100  \n1105.1200  \n1105.1300  \n1105.1400  \n1105.1500  \n1105.1600  \n1105.1650  \n1105.1700  \n1105.1800  \n1105.1900  \n1105.2000  \n1105.2200  \n1105.2300  \n1105.2400  \n1105.2450  \n1105.2500  \n1105.2540  \n1105.2560  \n1105.2600  \n1105.2800  \n1105.2900  \n1105.3000  \n1105.3100  \n1105.3200  \n1105.3300  \nCHAPTER 1105  \nBOARD OF ACCOUNTANCY  \nLICENSURE AND REGULATION OF ACCOUNTANTS  \nDEFINITIONS.  \nINTERPRETATION OF RULES.  \nINCORPORATION BY REFERENCE.  \nBOARD OF ACCOUNTANCY MEETINGS.  \nELECTION AND TENURE OF OFFICERS.  \nDUTIES OF OFFICERS.  \nREFUNDING FEES.  \nVERIFICATION AND TRANSFER OF GRADE FEES.  \nPRORATING FEES.  \nCHANGES OF ADDRESS AND OTHER INFORMATION.  \nCOMMUNICATIONS.  \nAPPEARANCE BEFORE BOARD.  \nSEMESTER HOUR; ACCREDITATION; CREDIT FOR COURSES.  \nEDUCATION REQUIREMENTS.  \nAPPLICATIONS FOR EXAMINATION.  \nEARLY APPLICATION AND EXAMINATION PROVISIONS.  \nTIME AND PLACE OF EXAMINATION.  \nEXAMINATION CONTENT.  \nDETERMINING AND REPORTING EXAMINATION GRADES.  \nRETAKE AND GRANTING OF CREDIT REQUIREMENTS.  \nCHEATING.  \nSECURITY AND IRREGULARITIES.  \nEMERGENCY EXAMINATION PROCEDURES.  \nGOOD MORAL CHARACTER.  \nAPPLICATIONS FOR CERTIFICATES.  \nTEMPORARY MILITARY CERTIFICATE.  \nRENEWAL OF CERTIFICATES.  \nEXPERIENCE REQUIRED FOR INITIAL CERTIFICATE.  \nEVIDENCE OF APPLICANT'S EXPERIENCE.  \nEDUCATION REQUIRED FOR INITIAL CERTIFICATION.  \nCONTINUING PROFESSIONAL EDUCATION REQUIREMENTS.  \nCONTINUING PROFESSIONAL EDUCATION PROGRAMS.  \nCONTINUING PROFESSIONAL EDUCATION REPORTING AND RECORDS.  \nEXCEPTION TO CONTINUING PROFESSIONAL EDUCATION REQUIREMENT.  \nOfficial Publication of the State of Minnesota Revisor of Statutes  \nMINNESOTA RULES 2  \n1105.3350  \n1105.3400  \n1105.3500  \n1105.3600  \n1105.3700  \n1105.3800  \n1105.4000  \n1105.4100  \n1105.4150  \n1105.4200  \n1105.4300  \n1105.4400  \n1105.4600  \n1105.4700  \n1105.4800  \n1105.4900  \n1105.5100  \n1105.5200  \n1105.5300  \n1105.5400  \n1105.5500  \n1105.5600  \n1105.5800  \n1105.5900  \n1105.6000  \n1105.6100  \n1105.6200  \n1105.6300  \n1105.6400  \n1105.6500  \n1105.6550  \n1105.6600  \n1105.6700  \n1105.6800  \n1105.6900  \n1105.7000  \n1105.7100  \n1105.7200  \nCONTINUING PROFESSIONAL EDUCATION REQUIREMENTS FOR INITIAL ISSUANCE OF CERTIFICATE.  \nINTERSTATE RECIPROCITY.  \nINTERNATIONAL RECIPROCITY.  \nPEER REVIEW FOR LICENSEES WHO DO NOT PRACTICE IN A FIRM.  \nEXEMPTION FROM CERTIFICATE RENEWAL REQUIREMENT WHILE EXEMPT OR RETIRED. INITIAL ISSUANCE OF CERTIFICATE.  \nAPPLICATION FOR FIRM PERMIT.  \nNOTIFICATION OF CHANGES BY FIRMS.  \nHEADQUARTERS OF CLIENT.  \nAPPLICATIONS; INITIAL ISSUANCE; RENEWAL OF PERMITS.  \nPEER REVIEW AS CONDITION FOR RENEWAL OF PERMIT.  \nINTERNET PRACTICE.  \nPEER REVIEW.  \nPEER REVIEW STANDARDS.  \nPEER REVIEW REQUIREMENTS.  \nEXEMPTION FROM PEER REVIEW REQUIREMENT.  \nFIRM PEER REVIEW REQUIREMENT.  \nQUALIFICATIONS OF REVIEWER.  \nQUALIFICATIONS OF REPORT ACCEPTANCE BODIES.  \nREPORT TO BOARD.  \nPRIVATE DATA.  \nGROUNDS FOR ENFORCEMENT ACTION.  \nREVIEW OF PROFESSIONAL WORK PRODUCT.  \nNOTICES OF HEARING OR CONFERENCE.  \nSERVICE.  \nAPPLICATIONS FOR RELIEF FROM DISCIPLINARY PENALTIES.  \nACTION BY BOARD.  \nMISLEADING CPA FIRM NAMES.  \nFICTITIOUS FIRM NAMES.  \nSAFE HARBOR LANGUAGE.  \nDEFINITION OF VALID CERTIFICATE, LICENSE, PERMIT, REGISTRATION, AND OF GOOD STANDING.  \nREGISTERED ACCOUNTING PRACTITIONER.  \nEDUCATION REQUIREMENT FOR REGISTERED ACCOUNTING PRACTITIONER.  \nEXAMINATION; REGISTERED ACCOUNTING PRACTITIONER.  \nEXPERIENCE; REGISTERED ACCOUNTING PRACTITIONER.  \nRENEWAL OF REGISTRATION.  \nRAP FIRM APPLICATION.  \nNOTIFICATION OF CHANGES BY RAP FIRMS.  \nOfficial Publication of the State of Minnesota Revisor of Statutes  \n3 MINNESOTA RULES 1105.0100  \n1105.7300  \n1105.7400  \n1105.7450  \n1105.7500  \n1105.7700  \n1105.7800  \n1105.7850  \n1105.7900  \nAPPLICATION FOR INITIAL ISSUANCE AND FOR RENEWAL OF RAP FIRM PERMIT. PEER REVIEW AS CONDITION FOR RENEWAL OF PERMIT.  \nMISLEADING RAP F","cbCaimKY3Q10CaVT","https://ap.wps.com/l/cbCaimKY3Q10CaVT","pdf",1574530,2,1,70,"English","en",105,"# 1105.0100 Definitions\n## Scope and key term definitions\n# Licensure and regulation overview\n## Interpretation and incorporation by reference\n# Board of Accountancy governance\n## Meetings, officers, and duties\n# Fees and administrative processes\n## Refunding and fee verification; address changes; communications\n# Examination requirements\n## Applications, early provisions, time/place, content, grading\n# Retakes, credit, and integrity\n## Cheating; security; irregularities; emergency procedures\n# Eligibility for certificates\n## Good moral character; experience and education requirements\n# Certificates and registrations\n## Applications, temporary military certificate, renewals\n# Continuing professional education\n## Programs, reporting, records, exceptions\n# Reciprocity and peer review\n## Interstate/international reciprocity; peer review standards and exemptions\n# Firm permits and practice\n## Applications; notification of changes; internet practice; interstate mobility\n# Enforcement and disciplinary actions\n## Grounds, notices, service, actions by board","[{\"question\":\"What does Chapter 1105 cover regarding accountants in Minnesota?\",\"answer\":\"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.\"},{\"question\":\"How does the chapter address CPA examination eligibility and process?\",\"answer\":\"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.\"},{\"question\":\"What continuing professional education and peer review obligations does the chapter include?\",\"answer\":\"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.\"}]","Minnesota Rules - Chapter 1105 Board of Accountancy - Licensure and Regulation of Accountants | PDF",1788505540,176,{"code":4,"msg":32,"data":33},"ok",{"site_id":25,"language":24,"slug":34,"title":13,"keywords":35,"description":14,"schema_data":36,"social_meta":86,"head_meta":88,"extra_data":90,"updated_unix":29},"minnesota-rules-chapter-1105-board-of-accountancy-licensure-and-regulation-of-accountants","",{"@graph":37,"@context":85},[38,53,68],{"@type":39,"itemListElement":40},"BreadcrumbList",[41,45,48,51],{"item":42,"name":43,"@type":44,"position":21},"https://docshare.wps.com","Home","ListItem",{"item":46,"name":47,"@type":44,"position":20},"https://docshare.wps.com/document/","Document",{"item":49,"name":12,"@type":44,"position":50},"https://docshare.wps.com/document/exam/",3,{"item":52,"name":13,"@type":44,"position":11},"https://docshare.wps.com/document/minnesota-rules-chapter-1105-board-of-accountancy-licensure-and-regulation-of-accountants/199294/",{"url":52,"name":13,"@type":54,"author":55,"headline":13,"publisher":57,"fileFormat":60,"inLanguage":24,"description":14,"dateModified":61,"datePublished":62,"encodingFormat":60,"isAccessibleForFree":63,"interactionStatistic":64},"DigitalDocument",{"name":9,"@type":56},"Person",{"url":42,"name":58,"@type":59},"DocShare","Organization","application/pdf","2026-09-05","2026-09-04",true,{"@type":65,"interactionType":66,"userInteractionCount":20},"InteractionCounter",{"@type":67},"ViewAction",{"@type":69,"mainEntity":70},"FAQPage",[71,77,81],{"name":72,"@type":73,"acceptedAnswer":74},"What does Chapter 1105 cover regarding accountants in Minnesota?","Question",{"text":75,"@type":76},"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.","Answer",{"name":78,"@type":73,"acceptedAnswer":79},"How does the chapter address CPA examination eligibility and process?",{"text":80,"@type":76},"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.",{"name":82,"@type":73,"acceptedAnswer":83},"What continuing professional education and peer review obligations does the chapter include?",{"text":84,"@type":76},"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.","https://schema.org",{"og:url":52,"og:type":87,"og:title":13,"og:site_name":58,"og:description":14},"article",{"robots":89,"canonical":52},"index,follow",{"doc_id":7,"site_id":25},{"code":4,"msg":5,"data":92},[93,97,101,103,108,113,118,123,128,131,135],{"id":21,"doc_module":4,"doc_module_name":47,"category_name":94,"show_sort_weight":95,"slug":96},"Story & Novel",90,"story-novel",{"id":20,"doc_module":4,"doc_module_name":47,"category_name":98,"show_sort_weight":99,"slug":100},"Literature",80,"literature",{"id":11,"doc_module":4,"doc_module_name":47,"category_name":12,"show_sort_weight":22,"slug":102},"exam",{"id":104,"doc_module":4,"doc_module_name":47,"category_name":105,"show_sort_weight":106,"slug":107},5,"Comic",60,"comic",{"id":109,"doc_module":4,"doc_module_name":47,"category_name":110,"show_sort_weight":111,"slug":112},6,"Technology",50,"technology",{"id":114,"doc_module":4,"doc_module_name":47,"category_name":115,"show_sort_weight":116,"slug":117},7,"Healthcare",40,"healthcare",{"id":119,"doc_module":4,"doc_module_name":47,"category_name":120,"show_sort_weight":121,"slug":122},8,"Research & Report",30,"research-report",{"id":124,"doc_module":4,"doc_module_name":47,"category_name":125,"show_sort_weight":126,"slug":127},9,"Religion & Spirituality",20,"religion-spirituality",{"id":126,"doc_module":4,"doc_module_name":47,"category_name":129,"show_sort_weight":126,"slug":130},"World Cup","world-cup",{"id":132,"doc_module":4,"doc_module_name":47,"category_name":133,"show_sort_weight":132,"slug":134},10,"Lifestyle","lifestyle",{"id":136,"doc_module":4,"doc_module_name":47,"category_name":137,"show_sort_weight":104,"slug":138},19,"General","general"]