Minnesota Administrative Rules
Agency 102 - Accountancy Board
Chapter 1105 - LICENSURE AND REGULATION OF ACCOUNTANTS
Part 1105.7400 - PEER REVIEW AS CONDITION FOR RENEWAL OF PERMIT
Universal Citation: MN Rules 1105.7400
Current through Register Vol. 49, No. 13, September 23, 2024
A. The board has established in parts 1105.4600 to 1105.5500 procedures to perform the following functions:
(1) review of
financial statements and the reports of registrants on financial statements, to
assess their compliance with applicable professional standards;
(2) improvement of reporting practices of
licensees through educational and rehabilitative measures;
(3) referrals to the complaint committee of
cases requiring further investigation; and
(4) other functions necessary to carry out
the peer review process.
B. RAP firms are subject to the peer review requirements imposed on CPA firms.
Statutory Authority: MS s 326.18; 326A.02
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