# Minn. R. 1105.0200: INTERPRETATION OF RULES

> Minnesota · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MN_ADR_1105_0200

## Section

- **Citation:** Minn. R. 1105.0200
- **Heading:** INTERPRETATION OF RULES
- **Jurisdiction:** Minnesota
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Minnesota Administrative Rules / BOARD OF ACCOUNTANCY / Chapter 1105 / Part 1105.0200

## Text

Subpart 1. Canons of construction. Except as otherwise specifically provided, this chapter shall be interpreted in accordance with Minnesota Statutes, chapter 645 . Subp. 2. Other statutory authority. Nothing contained in this chapter prohibits or limits in any way the exercise by the board of powers granted to it by Minnesota Statutes, sections 214.001 to 214.12 and 326.53 , and chapter 326A . Subp. 3. [Repealed, 42 SR 736] Subp. 4. Exceptions. In the application of this chapter, the board may make exceptions for reasons of individual hardship including health, military service, foreign residency, or other good cause. The applicant, licensee, firm, or registered accounting practitioner has the burden of proving such hardship.

## Nearby sections

- [Minn. R. 1105.0100 DEFINITIONS](https://www.frixlaw.com/law-library/statutes/STATE_MN_ADR_1105_0100.md)
- [Minn. R. 1105.0200 INTERPRETATION OF RULES](https://www.frixlaw.com/law-library/statutes/STATE_MN_ADR_1105_0200.md)
- [Minn. R. 1105.0250 INCORPORATION BY REFERENCE](https://www.frixlaw.com/law-library/statutes/STATE_MN_ADR_1105_0250.md)
- [Minn. R. 1105.0300 BOARD OF ACCOUNTANCY MEETINGS](https://www.frixlaw.com/law-library/statutes/STATE_MN_ADR_1105_0300.md)
- [Minn. R. 1105.0400 ELECTION AND TENURE OF OFFICERS](https://www.frixlaw.com/law-library/statutes/STATE_MN_ADR_1105_0400.md)
- [Minn. R. 1105.0500 DUTIES OF OFFICERS](https://www.frixlaw.com/law-library/statutes/STATE_MN_ADR_1105_0500.md)
- [Minn. R. 1105.0700 REFUNDING FEES](https://www.frixlaw.com/law-library/statutes/STATE_MN_ADR_1105_0700.md)
- [Minn. R. 1105.0900 VERIFICATION AND TRANSFER OF GRADE FEES](https://www.frixlaw.com/law-library/statutes/STATE_MN_ADR_1105_0900.md)
- [Minn. R. 1105.1000 PRORATING FEES](https://www.frixlaw.com/law-library/statutes/STATE_MN_ADR_1105_1000.md)
- [Minn. R. 1105.1100 CHANGES OF ADDRESS AND OTHER INFORMATION](https://www.frixlaw.com/law-library/statutes/STATE_MN_ADR_1105_1100.md)
- [Minn. R. 1105.1200 COMMUNICATIONS](https://www.frixlaw.com/law-library/statutes/STATE_MN_ADR_1105_1200.md)
- [Minn. R. 1105.1300 APPEARANCE BEFORE BOARD](https://www.frixlaw.com/law-library/statutes/STATE_MN_ADR_1105_1300.md)
- [Minn. R. 1105.1400 SEMESTER HOUR; ACCREDITATION; CREDIT FOR COURSES](https://www.frixlaw.com/law-library/statutes/STATE_MN_ADR_1105_1400.md)
- [Minn. R. 1105.1500 EDUCATION REQUIREMENTS](https://www.frixlaw.com/law-library/statutes/STATE_MN_ADR_1105_1500.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MN_ADR_1105_0200. Check the current official text before relying on it. Not legal advice.