Minnesota Board of Accountancy

Regulation • Licensure • Enforcement • Public Service



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

Rules Modifications Considered

(Update on Current Rulemaking Docket)

The Board is considering amendments to rules governing fees, education, peer review and housekeeping and has published a Request for Comments in the State Register.The Board does not anticipate that a draft of the rule amendments will be available before publication of the Notice of Intent to Adopt Rules, however, interested persons or groups may submit comments or information on these possible rules in writing or orally until further notice is published in the State Register.

The intent of the amendments is to:

  • Reduce fees for licensees by eliminating the $20 fee for verification of examination/licensure and by capping the fees assessed for reporting continuing education late;
  • Clarify the education requirement by defining “accredited degree” and removing the current “levels” of accreditation;
  • Align the Board’s peer review requirement with the national Peer Review Standards; and
  • Make housekeeping modifications including updating the dates of documents incorporated by reference; allowing exam candidates to take the CPA examination twice per testing window; and aligning the rules regarding retention of incomplete applications to the Board’s approved Record Retention Schedule. The Board is also considering repealing the rule that requires a licensee to return the physical license certificate to the Board upon suspension or revocation of a license.

Written or oral comments, questions, or requests to receive a draft of the rules when it has been prepared, and requests for more information on these possible rules should be directed to Andrea Barker at the Board of Accountancy, 85 East Seventh Place, Suite 125, St. Paul, MN 55101; phone: 651-757-1511; fax: 651-282-2644; or email: andrea.barker@state.mn.us. TTY users may call the Board at 800-627-3529.

Please note that comments received prior to the publication of the Notice of Intent to Adopt Rules will not necessarily be included in the formal rulemaking record submitted to the administrative law judge if and when a proceeding to adopt rules is started. The agency is required to submit to the judge only those written comments received in response to the rules after they are proposed. If you submit comments during the development of the rules and you want to ensure that the Administrative Law Judge reviews the comments, you should resubmit the comments after the rules are formally proposed.

Current Rulemaking Docket

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

 Rulemaking Docket

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