Minnesota

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:

• Providers that are on the NASBA Registry of CPE Sponsors.
• 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.
• CPA firms that have had a system review level peer review completed in the last three years and an unmodified report on such a review has been filed with the Board.
• Colleges and universities whose academic programs qualify an applicant to sit for the CPA examination.
• Professional organizations recognized by the Board as Report Acceptance Bodies.
• 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:

• A non-resident licensee with an active status in Minnesota meets Minnesota’s requirements by meeting the requirements in the state where 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 December 31.