Minnesota Administrative Rules
Agency 102 - Accountancy Board
Chapter 1105 - LICENSURE AND REGULATION OF ACCOUNTANTS
Part 1105.6550 - DEFINITION OF VALID CERTIFICATE, LICENSE, PERMIT, REGISTRATION, AND OF GOOD STANDING

Universal Citation: MN Rules 1105.6550

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

A. "Valid certificate" or "valid license," as used in Minnesota Statutes, section 326A.10 or 326A.14, is an unexpired certificate that has a certificate status of "active" as defined in part 1105.2500. This definition does not limit the use of the CPA designation by those persons who comply with part 1105.3300.

B. "Valid permit," as used in Minnesota Statutes, section 326A.10, is an unexpired permit issued to a firm.

C. "Valid registration," as used in Minnesota Statutes, section 326A.10, is an unexpired registration issued to a registrant under part 1105.6600.

D. "Good standing," as used in parts 1105.3400 and 1105.3500 and Minnesota Statutes, section 326A.14, is the absence of grounds for enforcement or disciplinary action described in part 1105.5600 and Minnesota Statutes, section 326A.08, subdivision 5.

Statutory Authority: MS s 326.18; 326A.02

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