Minnesota

State Board Website:

Minnesota State Board Website

License Renewal Deadline:

12/31 annually

CPE Reporting Period:

7/1 to 6/30 over a three year rolling period

Total CPE Hours Required:

120 hours

Minimum CE Hours per year:

20 hours

Ethics Requirements:

Eight (8) hours in regulatory (technical) or behavioral (non-technical) ethics in the rolling triennium.

Credit Limitations:

• Instruction: The maximum credit for instructors is 60 hours.
• Authored Published Materials: The maximum credit for published articles, curriculum, and books is 60 hours.
• Group/Blended Study: At least 24 hours must be obtained from attending group or blended learning programs.
• Blended Learning: Providers of blended learning programs must be recognized by the NASBA National Registry of CPE Sponsors.
• Nano Learning: Providers of nano learning programs must be recognized by the NASBA National Registry of CPE Sponsors.

Other Subject Area Requirements:

Technical subjects: A minimum of sixty (60) hours must be obtained from technical learning activities as defined in the NASBA Fields of Study, July 2016 Revision.

Other State Policies:

• Approved Providers: A minimum of 72 hours must be from approved providers.
• Approved Providers for Group Programs:
• Programs that will automatically be accepted by the MN Board are presented by:
o Providers that are on the NASBA Registry of CPE Sponsors.
o The Office of the Legislative Auditor or State Auditor, if a peer review has been completed in the last three years and an unmodified report on such a review has been filed with the Board. This peer review must be similar in scope to a system review level peer review conducted on a CPA firm.
o CPA firms who have had a system review level peer review completed in the last three-years and an unmodified report on such review has been filed with the Board.
o Colleges and Universities whose academic programs qualify an applicant to sit for the CPA examination.
o Professional organizations recognized by the Board as Report Acceptance Bodies.
o CPE Programs sponsored by professional organizations recognized by another state’s board of accountancy.
• Approved Providers for Self Study, Blended Learning and Nano Learning Programs:
• Providers of Self Study, Blended Learning and Nano Learning programs must be approved for the specific delivery method on the NASBA Registry of CPE Sponsors.
• Non-Resident Licensee Requirement
o A non-resident licensee with an active status in Minnesota meets Minnesota’s requirements by meeting the requirements in which the licensee’s principal office is located. If the principal office state has no CPE requirements, Minnesota’s requirements apply. This exemption from CPE reporting must be requested by 12/31.