St. Paul tidende. [volume] (St. Paul, Minn.) 1902-1928, 1909-05-07
and the printing and publishing thereof
shall conform to the following speciica-

publish and sell the same at the place OF
publication within this state, n at all
place Of publication in quantities of one
or more copies at any one time, and upon
reasonable notice Of not less than ten
days, for the price agreed upon in said
contract, and shall agree to stereotype
the same and at all times keep the same
on sale in the State of Minnesota at the
contract price, and furnish the state any
number of additional copies that may be
thereafter required at said contract price,
the copyright Of all reports published I'M
der said contract vesting in the secretary
Of state for the benefit of the people of
this state; provided, however, that moth
Ing herein, contained shall be 80 construed
as to prevent the contractors by whom
any such volume is published. their rep
resentatlves or assigns, from continuing
the publication and sale Of such volumes.
so long as they shall comply in all re-
spects with the requirements Of this act
price of such volume.
Sec. 2. This act shall take effect and
be in force from and after it's passage.
Approved April o.. 1909.
CHAPTER 439-s. F. NO. 472.
AN ACT creating a state board Of &C
countancy, prescribing it's powers and
duties, providing for examinations and
issuing Of certificates to au1aliied pub
ties for violations Of the provisions of
this act.
Be it enacted by the Legislature Of the
State of Minnesota:
Section 1. That a board of examin ers,
to be known as the state board of &C,
countancy, is hereby created to carry out
the +5 Rgrp pos s snd enforce st the proyiston rs
three citizens Of this state TO- be ap-
pointed by. the governor and who. with
the exception Of the members first to be
tthcates issued under the provisions of
this act and shall hold office for the
term of three years and until their sue
cegsors are appointed and qualified.
be skilled in the practice Of accounting,
and shall for a period Of three years next
preceding their appointment. have beer
on. their own account. and shall hold
office, one for the term Of three years
from the date Of his appointment. one for
t term te of one of two yeaT years The an term nne Of for of aoe
Of each is to be designated by the gov
ernor in his appointment. and upon ex-
n%irat1on of each term Of its members.
term Of three years.
Sec. 2. The persons appointed as men,
hers Of this board shall meet and organ
lie within thirty (30) days after their ap-
pointment. A majority of said board
shall. constitute a quorum. They shall
anpOint one of their umbe as a chair
man, another as a secretary and another
as treasurer, Or may appoint one men,
Der to serve as both secretary n treas
urer, and said officers shall hold their re-
snect1ve offices for a term Of one year
and until their successors are elected. In
the absence of the chairman or secretary.
the board NAV appoint a chairman pro
tenn, or a temporary secretary. The af-
frmative vote Of two members of said
board shall be considered as the action
of said board.
Said board shall enforce the standard
Of general education: the. standard of
special education in the science and art
Of accounting; the standard Of moral
as prescribed in this act in all examina-
tions conducted hereunder.
The board shall make rules and reg,
examinations and the character of such
examinations and scope. the method and
time of fling applications for examina-
all other rules and regulations proper
to carry into effect the purposes Of this
act.
ancy. The time and place Of holding
examinations shall be advertised for not
o 5sss d taa2 t nswspa 81 oo pusf'Sbss i days each in
of the counties where the examinations
are to be held, and not less thu twenty
go? days prior to the date of each ex-
the opinion of the board, but not less
than once in each year. Said board shall
4 hSSp ASSoIuo VI ll1C p1OCCCuIlSS, Ill
accurate list Of all applications made,
certificates issued. certificates registered
and certificates revoked and shall keep
shall be entered a complete statement Of
the cash receipts and disbursements Of
said board.
self With a seal with a band Inscribed:
Certified Public Accountant. State Of
Minnesota with the coat Of arms of
s Minpf Be af1 tR the to esnter cer anH 5aid 3sx zsa3
Or registered under this act.
All records Of said board shall be open
to the INSPECTION of the public at the
Said board shall report annually to the
governor in the month Of December, as
() Names Of persons to whom GER
5c) Names Of all persons whose GER
| 1hcateS have been revoked.
(d) Recommendations, If any, for new
legislation. and u other matters as the
beard may deem proper.
Sec. 8. No certificate for a certified
public accountant shall be granted to any
person other h a citizen of the Unit.
ed States, or person. who has in good
faith, duly declared his intention of he-
Of twenty-one eli years and Of good
moral character and Except under the
provisions Of section 4 of ,Ais act), who
natl irat3on na IN %S Sacceunra'1y Pa%s aadit am sxa amd
Commercial law effecting a"ccountancy.
and IN such other subjects as the board
may deem advisable.
No person shall be permitted to take
such examination unless he shall for a
period Of at least three (3) years have
been 6ecn, empl8yed ii in I'll the s oftief Of a "p uhlm
have been practicing as a public account
| ant on his own account and who shall
rot at least ss;a three g, years prior to the
fully passed an examination in such sub
iects as may be prescribed bv the board.
touching his general education. uualitica-
tions and fitness for an accountant: pro-
vided. that said board may. In Its dis
cc%iretion, waive the preliminary exaraina-
has had @ general education equivalent
to that which may be prescribed by it's
rules and is otherwise. qualified.
Sec. 4. Said state board Of account
animation Of and may issue a certificate
for certified public accountant to any
person. possessing the qualifications men
toned in section 3 Of this act, who
CD Is the holder Of a c. P A. GER
state. which extends similar privileges to
certified public accountants Of this state.
provided the requirements for said de-
| gree in, the. state which has granted it
to the applicants are, in the opinion of
nlent to those herein rrovided: or who
() Shall be the holder of a degree or
certified public accountant or chartered
accountant, or the equivalent thereof.
vded that the rea1'rements for such
,legree are equivalent to- those herein
provided. for the degree Of certified pub
lie accountant; or who,
81 For more than three (3) consecu-
tive. years next preceding the passage