Minn. R. agency 102, ch. 1105, pt. 1105.3600

Current through Register Vol. 49, No. 20, November 12, 2024
Part 1105.3600 - PEER REVIEW FOR LICENSEES WHO DO NOT PRACTICE IN A FIRM

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.

Minn. R. agency 102, ch. 1105, pt. 1105.3600

27 SR 1425; 33 SR 476
40 SR 953

Statutory Authority: MS s 326.18; 326A.02