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 email list and receive updates as they become available.

 Subscribe to rulemaking email list

Notice of Proposed Rule Changes

Update on Current Rulemaking Docket


The Board published in the December 18, 2023, issue of the State Register Request for Comments on Rules Governing Examination Credit Requirements and Continuing Professional Education Late Processing Fees, Minnesota Rules, parts 1105.2000 and 1105.3000.


The Board is considering rule amendments to:

  • change the Uniform CPA Examination section validity from 18 months to 36 months, in keeping with recommendations in the Uniform Accountancy Act to substantially extend the validity of exam credits;
  • to cap late processing fees related to CPE to no more than the applicable accrued fee for the three-year CPE reporting cycle associated with the renewal that would reestablish an individual’s license as “valid”; and
  • make housekeeping modifications including plain language changes and removing obsolete language.

A copy of the request for comments and proposed changes as currently drafted are below.

Request for Comments Rule Draft R-04851

 

Recently Completed Rulemaking Docket

The Board published in the October 2, 2023, issue of the State Register Adopted Permanent Rules Relating to the Licensure and Regulation of Accountants, Minnesota Rules, Chapter 1105.


The rules became effective October 9, 2023.


For the authoritative version of Minnesota Rules, Chapter 1105, see the Reviser's website.

  Revisor: MN Rules 1105

Current Rulemaking Docket

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

 Rulemaking Docket

Questions or comments? Get in touch:

Reach us using the following information. We encourage you to follow us on social media or visit the website often to stay up to date on information relevant to your licensure.