Certified public accountant and firm eligibility requirements modified.

This bill modifies the rules for which certified public accounting firms and individuals must obtain a permit to practice in Minnesota. It requires firms without a local office to get a permit if they perform specific audit services for Minnesotan clients, while allowing out-of-state firms to operate under certain conditions if they meet interstate mobility standards. The legislation also clarifies that firms failing to stay compliant after ownership or personnel changes risk having their permits suspended or revoked. Additionally, it updates the requirements for out-of-state accountants to offer practice privileges in the state, ensuring they meet specific educational and examination standards while agreeing to Minnesota's regulatory oversight.