1999 Minnesota Code
Chapters 324 - 338 Trade Regulations, Consumer Protection
Chapter 326 Employments Licensed by State
Section 326.165 Board of accountancy policy.

326.165 Board of accountancy policy.

Subdivision 1. Policy. It is the policy of this state to promote the dependability of information which is used for guidance in financial transactions or for accounting for or assessing the status or performance of commercial and noncommercial enterprises, whether public, private, or governmental. The public interest requires that persons engaged in the practice of public accounting be qualified; that a public authority competent to prescribe and assess the qualifications of public accountants be established; that the expression of any form of assurance or of opinions on financial statements be reserved to persons who demonstrate their ability and fitness to observe and apply the standards of the accounting profession; and that the use of accounting titles likely to confuse the public be prohibited.

Subd. 1a. Renumbered 326.1655 subd 1

Subd. 2. Renumbered 326.1655 subd 7

Subd. 3. Renumbered 326.1655 subd 2

Subd. 4. Renumbered 326.1655 subd 3

Subd. 5. Renumbered 326.1655 subd 4

Subd. 6. Renumbered 326.1655 subd 5

Subd. 7. Renumbered 326.1655 subd 6

HIST: 1979 c 326 s 1; 1980 c 591 s 1,2; 1998 c 340 s 1,20