Minnesota Administrative Rules
Agency 102 - Accountancy Board
Chapter 1105 - LICENSURE AND REGULATION OF ACCOUNTANTS
Part 1105.3600 - PEER REVIEW FOR LICENSEES WHO DO NOT PRACTICE IN A FIRM
Universal Citation: MN Rules 1105.3600
Current through Register Vol. 49, No. 13, September 23, 2024
A licensee who issues compilation reports as defined in the act other than through a CPA firm that holds a permit under Minnesota Statutes, section 326A.05, must undergo a peer review as described in parts 1105.4600 to 1105.5500, unless, as specified in Minnesota Statutes, section 326A.05, subdivision 1, paragraph (b), the firm is not required to have a permit issued in this state.
Statutory Authority: MS s 326.18; 326A.02
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