Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
Minnesota Board of Accountancy licenses CPAs in Minnesota. Its rules and forms are the authority for everything on this page.
Active Minnesota CPAs need 120 hours of CPE in any rolling three-year period, at least 20 hours in every reporting year, and 8 of the 120 hours in ethics.
Sources: mn.gov/boa/continuing-education, revisor.mn.gov/rules/1105.3000
Minnesota CPA certificates are issued and renewed for one-year periods and expire on December 31 (Minn. Stat. 326A.04, subd. 2).
Sources: revisor.mn.gov/statutes/cite/326A.04
Minnesota added new licensure pathways in 2025 (Laws 2025, ch. 39, art. 4). Until July 1, 2030 an applicant may qualify either with 150 semester hours, one year of experience and the CPA Exam, or under the new path: a master's degree plus one year of experience, or a bachelor's or graduate degree plus two years. From July 1, 2030 only the new path applies.
Sources: revisor.mn.gov/statutes/cite/326A.03, revisor.mn.gov/statutes/cite/326A.04, revisor.mn.gov/rules/1105.1800, mncpa.org/becoming-a-cpa/ethics-exam
Active Minnesota CPAs need 120 hours of CPE in any rolling three-year period, at least 20 hours in every reporting year, and 8 of the 120 hours in ethics. The 8 ethics hours can be regulatory or behavioral ethics, in any mix. No carryforward. Hours earned after June 30 can be carried back to the prior year only with noncompliance fees, which accrue until the certificates and payment reach the Board. Nonresident CPAs licensed in a state with equivalent CPE rules can claim an exemption each year by December 31. An active licensee in good standing can change to exempt status before July 1 without further CPE; after June 30 the outstanding CPE must be completed and reported first. Moving to inactive is done at renewal. Reactivating from retired, exempt or inactive status requires 120 hours earned in the three calendar years before the application.
The CPE year runs July 1 to June 30, and hours are entered once a year through online renewal by December 31. Keep documentation for five years after each program; a percentage of CPAs are asked each year to submit records for the previous three-year period.
Minnesota CPA certificates are issued and renewed for one-year periods and expire on December 31 (Minn. Stat. 326A.04, subd. 2). Annual. December 31. A timely, complete renewal not decided before January 1 is renewed provisionally for 90 days or until the Board acts. The statute lists $100 a year for an active certificate, $25 for inactive, and a $50 late renewal fee.
An out-of-state CPA who does not meet substantial equivalency can qualify with the Minnesota exam, four years of qualifying experience in the prior ten years and, if licensed more than four years, the required CPE. An out-of-state licensee who sets up a principal place of business in Minnesota must request a certificate before doing so.
To sit for the exam a candidate needs a bachelor's or higher degree from an accredited institution with an accounting major, a business major with accounting emphasis, or equivalent education. The Board may allow an application up to 180 days before education is complete and sitting for part of the exam up to 90 days before completion. At least 150 semester hours (225 quarter hours) at an accredited college or university, plus one year of experience, qualifies for certificates granted before July 1, 2030. During the transition period an applicant may meet either the 150-hour path (subd. 6) or the degree-plus-experience path (subd. 6a).
150-hour path: one year of experience. Degree path: one year with a master's degree, or two years with a bachelor's or graduate degree. Experience can be gained in government, industry, academia or public practice and must be verified by a licensee.
An applicant must pass the AICPA course "Professional Ethics: The AICPA's Comprehensive Course (For Licensure)" with at least 90 percent, within six months before or after the initial certificate application (Minn. R. 1105.1800).
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