If for any reason the audit engagement is terminated by either the licensed organization or the independent accountant prior to its completion and fling of the annual financial audit report, the accountant is, within ten days of termination, required to make a written report to the Department of Revenue detailing the reason or reasons for the termination.
Minn. R. agency 181, ch. 8122, pt. 8122.0450
Statutory Authority: MS s 270.06; 270C.06