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.
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.
For the authoritative version of Minnesota Rules, Chapter 1105, see the Revisor's website.
In the July 29, 2024, issue of the State Register, the Board published Adopted Rules Governing Examination Credit Requirements and Continuing Professional Education Late Processing Fees, Minnesota Rules, 1105.2000, 1105.2560, and 1105.3000.
The rules became effective August 2, 2024.
The adopted rules
For the authoritative version of Minnesota Rules, Chapter 1105, see the Revisor's website. (Note: There may be a delay before the rule changes are live.)