Minnesota Administrative Rules Agency 102 - Accountancy Board
Here’s a structured overview of Minnesota Administrative Rules, Agency 102 – Accountancy Board:
📘 Scope & Chapters
Agency 102 encompasses rules for the Minnesota Board of Accountancy, divided into two main chapter groups:
Chapter 1100: Licensing and Practice (rules on how CPAs are licensed, practice standards, ethics) (law.cornell.edu)
Chapter 1105: Licensure and Regulation of Accountants (includes firm licensure, reporting requirements, naming conventions) (law.cornell.edu)
🔍 Examples of Specific Rules
Part 1105.5400 – Report to Board
Firms must submit certain materials to the Board within 30 days after receiving a relevant letter (regulations.justia.com).
Part 1105.7450 – Misleading/Fictitious Firm Names
Covers restrictions on names that could mislead the public—e.g. must not falsely imply a CPA license or regulatory status (casetext.com).
Part 1105.0300 – Board Meetings
The Board is required to meet at least six times per year, following MN Statutes chapters 13, 14, and 326A and using Robert’s Rules of Order (law.cornell.edu).
🧭 How to Access Official Text
The Revisor of Statutes hosts the official and up-to-date text of Agency 102:
Visit revisor.mn.gov, choose "Rules", then navigate to Agency 102, Chapters 1100–1105 (revisor.mn.gov).
Alternative Sites like Justia or Cornell Law provide snapshots and comparisons but may lag behind official updates (law.cornell.edu).
ℹ️ Board Resources
The Minnesota Board of Accountancy website includes:
Rulemaking updates and notices,
Statutory references (e.g., MN Statutes ch. 326A),
Current Board meeting info and procedural guidelines (boa.state.mn.us, boa.state.mn.us).
✅ Summary Table
Chapter
Description
1100
Licensing, practice standards, ethics for CPAs
1105
Firm licensure, regulatory compliance, naming, Board meetings
Example Parts
1105.0300 (Board meetings), 1105.5400 (reporting), 1105.7450 (firm names)
✅ Recommendations
For the official, current rules, always use Revisor of Statutes (revisor.mn.gov).
Use secondary sources like Cornell or Justia for quick browsing, comparisons, or historical context.
For ongoing developments, refer to the Board’s Rulemaking page and statutory notices (law.cornell.edu, casetext.com, revisor.mn.gov).
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