Pamphlet states 15 rules and regulations for taking the CPA examination in Minnesota

Minnesota

English

eGrove (Univ. of Mississippi)

University of MississippieGroveState Publications Accounting Archive1914Rules for the examination of applicants forcertificate as certified public accountant amendedAugust 29, 1914MinnesotaFollow this and additional works at: https://egrove.olemiss.edu/acct_stPart of the Accounting Commons, and the Taxation CommonsThis Article is brought to you for free and open access by the Accounting Archive at eGrove. It has been accepted for inclusion in State Publications byan authorized administrator of eGrove. For more information, please contact memanuel@olemiss.edu.Recommended CitationMinnesota, "Rules for the examination of applicants for certificate as certified public accountant amended August 29, 1914" (1914).State Publications. 42.https://egrove.olemiss.edu/acct_st/42Rules f o r the E x a m i n a t i o n o f A p p l i c a n t s for Certified Public Accountants Certificate as Amended August 29, 1914 State of Minnesota Rules for the Examination of Applicants for Certificate as Certified Public Accountant A M E N D E D A U G U S T 29, 1914 Rules for the Examination of Ap-plicants for Certificate as Certified Public Ac-countant. 1. Applicants must be over the age of twenty-one years and of good moral character, to be evi-denced by testimonials submitted to the Board. They must have completed a High School course of study, or received an equiva-lent education, and must have re-sided in Minnesota at least one year prior to the date of applica-tion. 2. Applications must be made on blanks provided by the Board, and be accompanied by a fee of twenty-five dollars. They must be filed in accordance with the rules of the Board, and at least thirty days prior to the date of taking an examination. 3 State of Minnesota 3. Any applicant, before being entitled to receive a G. P. A. Cer-tificate, must have served at least three years in the office of a prac-ticing accountant, or shall have had at least three years of practi-cal experience in public account-ing. The sufficiency of such ex-perience to be judged by the Board. 4. Due notice will be given to each applicant of the time and place selected for holding the ex-amination, and each one must be present and prepared for it promptly at the appointed hour. Failure to be prompt will be suf-ficient cause for exclusion from any session of the examination after it has begun. Applicants who may be excluded for tardi-ness or misconduct will forfeit the amount of their fee. 5. If the Board so requires ap-plicants must appear in person before it to answer any question, or to produce such evidence as may be called for to establish the qualifications prescribed by the law, and the rules of the Board. 4 6. Examinations will include questions on "Accounting", "Au-diting", and "Commercial Law", and on such other subjects as the Board may deem advisable. They may be either oral or written. The time required will be approx-imately two days. 7. Answers in written examin-ations must be made on blanks furnished by the examining Board and must be completed within the time allotted for each subject, which will be stated on the paper. 8. The writing must be legible. Candidates will be permitted to use either ink or pencil. The Board will not be responsible for misconstruing any writing which may be difficult to decipher. 9. Examination papers must be written in accordance with such instructions as may be given at the time of the examination. These will be in printed form. 10. The marking of papers will be governed mainly by the cor-rectness of the answers, but gen-eral appearance, expression and 5 form will be considered. Appli-cants, to pass an examination, must receive seventy-five per cent, or more, in each subject. 11. In the event of the appli-cant failing to pass the examina-tion he may be re-examined with-in 12 months from the date of his first examination without the payment of an additional fee. Ap-plicants who fail in one subject only will not be required to take a second examination in the sub-jects in which they have previous-ly passed, but in case of a second or subsequent failure the regular fee of $25 will be charged for each examination. 12. The Secretary will com-municate in writing to each ap-plicant the decision reached by the Board in his case, but the ap-plicant is not to be considered as entitled by right to a statement of the reasons leading to an ad-verse decision. 13. The act of filing an appli-cation for examination shall be deemed to be and shall constitute an agreement upon the part of 6 the applicant that he will observe and conform to the requirements expressed in these rules, or such as may be promulgated hereafter. 14. These rules may be altered or amended at any time by a ma-jority of the Board, provided that a copy of the rules to be in force at any examination be available to applicants at least sixty days prior to the date set for it. 15. All correspondence should be addressed to the Secretary of the State Board of Accountancy, 701. Alworth Building, Duluth; Minnesota. 

Rules for the examination of applicants for certificate as certified public accountant amended August 29, 1914

https://egrove.olemiss.edu/cgi/viewcontent.cgi?article=1041&amp;context=acct_st

Rules for the examination of applicants for certificate as certified public accountant amended August 29, 1914

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eGrove (Univ. of Mississippi)