Minnesota Administrative Rules
Agency 102 - Accountancy Board
Chapter 1105 - LICENSURE AND REGULATION OF ACCOUNTANTS
Part 1105.2450 - GOOD MORAL CHARACTER
Universal Citation: MN Rules 1105.2450
Current through Register Vol. 49, No. 13, September 23, 2024
A. Applicants have the burden of demonstrating good moral character as defined by Minnesota Statutes, section 326A.03, subdivision 1, in the manner specified by the board in its application forms.
B. Prima facie evidence of a lack of good moral character includes:
(1) any
deferred prosecution agreement involving an admission of wrongdoing, or any
criminal conviction, including conviction following a guilty plea or plea of
nolo contendre, for any felony or any crime, an essential element of which is
fraud, dishonesty, or deceit, or any other crime that evidences an unfitness of
the applicant to practice public accountancy in a competent manner and
consistent with the public safety;
(2) revocation of any license or other
authority to practice by or before any state, federal, foreign, or other
licensing or regulatory authority; or
(3) any act which would be grounds for
revocation or suspension of a license if committed by a licensee of the
board.
C. Factors the board shall consider in determining rehabilitation of moral character include the following:
(1) completion of criminal
probation, restitution, community service, military, or other public
service;
(2) the passage of time
without the commission of any further crime or act demonstrating a lack of
moral character under item B; or
(3) the expungement of any conviction or
reduction of a conviction from a felony to misdemeanor.
Statutory Authority: MS s 326A.02
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