Minnesota Administrative Rules
Agency 102 - Accountancy Board
Chapter 1105 - LICENSURE AND REGULATION OF ACCOUNTANTS
Part 1105.1800 - EXAMINATION CONTENT

Universal Citation: MN Rules 1105.1800

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

Subpart 1. Scope.

The examination required by Minnesota Statutes, section 326A.03, must test the knowledge and skills required for performance as an entry-level certified public accountant. The examination must include the subject areas of accounting and auditing and related knowledge and skills.

Subp. 2. Ethics.

An applicant must pass the examination on professional ethics specified by the board as a requirement for obtaining a certificate. A grade of at least 90 percent correct is required to pass the ethics examination. An applicant must complete the examination within six months preceding or following the initial application for the certificate.

Subp. 3. [Repealed, 40 SR 953]

Statutory Authority: MS s 326.18; 326A.02

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