CPA Firm and Sole Proprietor Permit Renewal

Last updated Sept. 18, 2009

Firm permit renewal

Firms can't receive their CPA firm permits to practice until all CPAs working for them have renewed their individual certificates. This can cause a potential liability risk for your firm.

If you submit multiple paper individual certificate renewals under one check, even one incomplete form will cause all the renewals to be considered incomplete. Most problems arise when a certificate holder submits an incomplete paper renewal. 'Incomplete' usually means the form lacks a signature or payment.

Be sure to check all individual renewal forms to ensure they are complete before mailing. If possible, have your CPAs renew online before applying for a firm permit.

CPA firm permit renewal
The BOA will be sending CPA firm permit renewal forms by mail in early October. The online version of this form will be made available approximately a month after the hard copy is mailed to firms.
» Online form available soon

Sole proprietor firm permit renewal

You need a firm permit if you:

• Provide attest services and issue attest reports
• Issue compilation reports
• Use the title "Certified Public Accountant" or "Certified Public Accountants"; the abbreviation "CPA" or "CPAs"; or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate the entity is a CPA firm.

Sole practitioners in Minnesota must have a firm permit, even if they are not doing compilations, audits or reviews.

If you are found violating this BOA rule 1105.4200, the BOA can take action against you. This can also cause a potential liability risk for your firm.

Sole proprietor firm permit renewal
The BOA will be sending CPA firm permit renewal forms by mail in early October. The online version of this form will be made available approximately a month after the hard copy is mailed to firms.
» Online form available soon

First time firm permit
First time applicants should register for a firm permit by completing the sole proprietor firm permit application. Renewing sole proprietors should use the designated form to renew.
» Online form

Contact the Board of Accountancy

Specific questions regarding firm renewal or regulatory issues in general can be directed to the Minnesota Board of Accountancy. Vicky Oehrlein, the certificate coordinator for the BOA, may be reached at 651-296-7938 or vicky.oehrlein@state.mn.us for questions about certificate renewal.

Visit our page on BOA rules for information on CPE rules and procedures including renewing your CPA certificate. You can also visit the BOA website for complete details on fees, disciplinary issues or rules.

Note: MNCPA membership dues are not part of the CPA certification process.