Terms Used In Minnesota Statutes > Chapter 241 > CEMETERY AND BURIAL

• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Appraisal: A determination of property value.
• Attest: means providing any of the following services:

  (1) an audit or other engagement performed in accordance with the Statements on Auditing Standards (SAS);

  (2) an audit or other engagement performed in accordance with the Generally Accepted Government Auditing Standards (GAGAS);

  (3) a review of a financial statement performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS);

  (4) an examination of prospective financial information performed in accordance with the Statements on Standards for Attestation Engagements (SSAE);

  (5) an engagement performed in accordance with the standards of the Public Company Accounting Oversight Board (PCAOB); and

  (6) an examination, review, or agreed-upon procedures engagement performed in accordance with SSAE, other than an examination described in clause (4). See Minnesota Statutes 326A.01

• Board: means the Minnesota Board of Accountancy established under section 326A. See Minnesota Statutes 326A.01
• Certificate: means a certificate as a certified public accountant issued under section 326A. See Minnesota Statutes 326A.01
• Chair: includes chairman, chairwoman, and chairperson. See Minnesota Statutes 645.44
• Compilation: means the provision of a service performed in accordance with Statements on Standards for Accounting and Review Services (SSARS) that presents in the form of financial statements information that is the representation of management or owners without undertaking to express any assurance on the statements. See Minnesota Statutes 326A.01
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Contract: A legal written agreement that becomes binding when signed.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• court administrator: means the court administrator of the court in which the action or proceeding is pending, and "court administrator's office" means that court administrator's office. See Minnesota Statutes 645.44
• CPA firm: means a sole proprietorship, a corporation, a partnership, or any other form of organization issued a permit under section 326A. See Minnesota Statutes 326A.01
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• License: means a certificate issued under section 326A. See Minnesota Statutes 326A.01
• Licensee: means the holder of a license. See Minnesota Statutes 326A.01
• Majority: means with respect to an individual the period of time after the individual reaches the age of 18. See Minnesota Statutes 645.451
• Manager: means a manager of a limited liability company. See Minnesota Statutes 326A.01
• Member: means a member of a limited liability company. See Minnesota Statutes 326A.01
• Oversight: Committee review of the activities of a Federal agency or program.
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Peer review: means an independent study, appraisal, or review of one or more aspects of the professional work of a licensee or CPA firm that issues attest or compilation reports, or the professional work of a person registered under section 326A. See Minnesota Statutes 326A.01
• Permit: means a permit to practice as a CPA firm issued under section 326A. See Minnesota Statutes 326A.01
• Person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Minnesota Statutes 645.44
• Professional: means arising out of or related to the specialized knowledge or skills associated with certified public accountants or persons registered under section 326A. See Minnesota Statutes 326A.01
• Quorum: The number of legislators that must be present to do business.
• report: includes any form of language that disclaims an opinion when the form of language is conventionally understood to imply any positive assurance as to the reliability of the attested information or compiled financial statements referred to or special competence on the part of the person or firm issuing the language. See Minnesota Statutes 326A.01
• State: means any state of the United States, the District of Columbia, Puerto Rico, the U. See Minnesota Statutes 326A.01
• state: extends to and includes the District of Columbia and the several territories. See Minnesota Statutes 645.44
• Subpoena: A command to a witness to appear and give testimony.
• Substantial equivalency: is a determination by the Board of Accountancy or its designee that the education, examination, and experience requirements contained in the statutes and administrative rules of another jurisdiction are comparable to, or exceed the education requirements in section 326A. See Minnesota Statutes 326A.01
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.