Minnesota Board of Accountancy

Regulation • Licensure • Enforcement • Public Service

 

Rulemaking


What Is a Rule and How Are Rules Made?

An administrative rule is a general statement adopted by an agency to make the law it enforces or administers more specific or to govern the agency's organization or procedure.

An agency may adopt a rule only after the legislature has enacted a law granting this authority to the agency. An agency rule that is adopted under the rulemaking provisions of MN Statutes, Chapter 14, has the force and effect of law. Rulemaking in Minnesota: A Guide explains each step of the rulemaking process in Minnesota.

Office of the Revisor

Administrative rulemaking follows a very specific and transparent process which is outlined in the following document:

 Rulemaking Flow Chart

Receive Notice When the Board Is Engaged in Rulemaking

Use the link below to be added to the Board's rulemaking mailing list and receive updates as they become available.

 Subscribe to rulemaking email list

Request for Comments on Board Rules

(Update on Current Rulemaking Docket)

The Board published in the Novembe  8, 2021, issue of the State Register a Request for Comments for Possible Amendments to Rules Governing Education Requirements for Licensure; Retired Status; Continuing Education Requirements; Peer Review Oversight Committee; Misleading and Fictitious Firm Names; Retention of Audit and Other Professional Services Documentation; and Housekeeping Updates. Minnesota Rules, Chapter 1105

The proposed rule modifications

  • align education requirements with changes to the requirements recommended in the Uniform Accountancy Act, which reflects education tested on the national CPA examination;
  • modify the requirements for the composition of the peer review oversight committee;
  • clarify and consolidate language regarding what constitutes a misleading or fictitious firm name;
  • expand document retention requirements to include minimum requirements for other professional services besides audit;
  • clarify requirements for continuing education, including at the time of status change
  • add language regarding retired status throughout the chapter; and
  • align the Board’s peer review requirements with the national Peer Review Standards.

This package also includes housekeeping updates, such as repealing obsolete rules and updating the dates of documents incorporated by reference.

The full text of the Request for Comments can be found below.

 Request for Comments

Current Rulemaking Docket

A summary of recent and in-process rulemaking as a PDF.

 Rulemaking Docket

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