Minnesota Administrative Rules
Agency 102 - Accountancy Board
Chapter 1105 - LICENSURE AND REGULATION OF ACCOUNTANTS
Part 1105.1650 - EARLY APPLICATION AND EXAMINATION PROVISIONS

Universal Citation: MN Rules 1105.1650

Current through Register Vol. 49, No. 13, September 23, 2024

A. Notwithstanding the requirements in parts 1105.1500, subpart 1, and 1105.1600, subparts 1 and 3, and as provided for by Minnesota Statutes, section 326A.03, subdivision 3a, an applicant for the examination may:

(1) make application for the examination within 180 days prior to the anticipated completion of the education requirements contained in part 1105.1500 and Minnesota Statutes, section 326A.03, subdivision 3; and

(2) sit for part or all of the examination within 90 days prior to the anticipated completion of the education requirements contained in part 1105.1500 and Minnesota Statutes, section 326A.03, subdivision 3, provided that:
(a) the applicant has met all the requirements for sitting for the examination contained in part 1105.1600, except for obtaining the final official transcript containing proof the applicant has completed the education requirements contained in part 1105.1500 and Minnesota Statutes, section 326A.03, subdivision 3;

(b) the applicant submits a transcript containing courses completed and a listing of courses that are going to be completed by the applicant to meet the education requirements contained in part 1105.1500 and Minnesota Statutes, section 326A.03, subdivision 3; and

(c) the applicant has paid all required fees for the examination and is otherwise qualified to sit for the examination.

B. No credit shall be given for any part of the examination taken before completion of the education requirements contained in part 1105.1500 and Minnesota Statutes, section 326A.03, subdivision 3, if the education requirements are not met within 120 days subsequent to first sitting for any part of the examination and a final transcript containing proof that the applicant has completed the education requirements as required by part 1105.1600, subparts 1 and 3, is not received by the board or examination administrator within 150 days of the applicant first sitting for any part of the examination.

Statutory Authority: MS s 326A.02

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