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.
Administrative rulemaking follows a very specific and transparent process which is outlined in the following document:
Rulemaking Flow ChartUse the link below to be added to the Board's rulemaking email list and receive updates as they become available.
Subscribe to rulemaking email listIn the July 21, 2025, issue of the State Register, the Board published Proposed Expedited Permanent Rules Governing Education and Experience Requirements for a Certificate and Requirements for Interstate Mobility, Minnesota Rules, 1105.1500, 1105.2600, 1105.2900, 1105.3800, 1105.7900; Revisor’s ID Number RD4940
The purpose of the rulemaking project is to conform to recent changes to Minnesota Statutes, Chapter 326A, concerning requirements for initial licensure and interstate mobility. This rulemaking will potentially affect individuals preparing for initial CPA licensure and licensed CPAs from other states who seek practice privileges in Minnesota.
These rules were adopted on December 12, 2025, and became effective on February 14, 2026.
For the authoritative version of Minnesota Rules, Chapter 1105, see the Revisor's website.
For Information about Employment within the State visit the Minnesota Management and Budget website.
The Minnesota Board of Accountancy is an affirmative action / equal opportunity employer. The Board does not discriminate in employment on the basis of race, color, creed, religion, national origin, sex, marital status, disability, public assistance, age, sexual orientation, or membership on local human rights commission.
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