Rules & CPA Certification

Please note: The MNCPA is not a regulatory body. The Minnesota BOA and IRS have the final authority for interpreting and implementing statutes. If you have unique questions or situations, please contact the Minnesota BOA or IRS for assistance.

MNCPA and BOA differences

MNCPA and Minnesota BOA differences
Use this quick reference to determine whether to contact the MNCPA or the Minnesota BOA to find answers to your questions about CPA regulations and certification.

Becoming a CPA

Becoming a CPA
Description of college requirements to apply for the CPA exam and earn your CPA certificate.

CPE requirements

CPE rules
Information on credit requirements and limitations, reporting CPE to the Minnesota BOA, record keeping and more.

CPA certificate information

CPA certificate information
Education and experience required to apply for your certificate. Requirements vary depending on when you took the CPA exam.

Public accounting firm requirements

Public accounting firm requirements
Details and links regarding certificate renewal for firms and sole proprietors.

Registered Tax Preparer

Registered Tax Preparer
Explanation of IRS regulation including details on PTINs, competency exam and CPE requirements.

Rules & Certification FAQ

Rules and certification FAQ
Answers to common questions the MNCPA receives about certificate renewal, CPE requirements and reporting, and active vs. inactive certificates.

Regulatory bodies

Minnesota Board of Accountancy
Phone: 651-296-7938

Minnesota Department of Revenue
Phone: 651-296-3781 or 1-800-652-9094

Internal Revenue Service
Phone: 1-866-860-4259

MNCPA tax directory

Quickly find specific contacts at Minnesota DOR and IRS
A reference guide for tax practitioners with contact information for IRS and Minnesota Department of Revenue departments, taxpayer assistance, government agencies, and more.