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

Notice of Proposed Rule Changes

(Update on Current Rulemaking Docket)

Adopted: Rules Related to Examinations and Housekeeping Updates (R-04582)

The Board published in the December 30, 2019, issue of the State Register the Notice of Adoption of the changes in Rule Package R-04582. The rules become effective January 7, 2020.

The rule modifications:

  • clarify that the National Association of State Boards of Accountancy (NASBA) shall determine the frequency by which an applicant may retake a failed examination section;
  • clarify that the American Institute of Certified Public Accountants (AICPA) shall determine the passing score for their professional ethics examination which is required for licensure as a CPA;
  • eliminate the requirement for licensees to supply the Board with a facsimile number but require that they provide a street address (not post office box only);
  • eliminate the requirement for persons granted “exempt” status to inform the Board of address changes; and
  • remove the requirement for nonlicensees, noncertificate holders, and nonregistrants who are registering with the Board in connection with a firm permit to indicate the individual’s percentage of voting and financial interest in the firm.

Current Rulemaking Docket

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

 Rulemaking Docket

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