CPE Reporting and Record Keeping

NOTICE: New CPE rules are now in effect

Effective Jan. 9, 2018, new Minnesota Board of Accountancy (BOA) CPE rules expand the list of acceptable CPE formats and require 60 credits from technical fields of study each three-year reporting period.

This webpage reflects CPE rules for programs taken prior to Jan. 9, 2018. Until it's updated with the changes, you can learn more about the new rules by visiting the links below:

Read a summary of the changes to BOA CPE rules

Read the detailed CPE rules text on the Minnesota Office of the Revisor of Statutes website

CPE reporting for active CPAs

All active CPAs must report their CPE annually, by Dec. 31, to the Minnesota Board of Accountancy (BOA) for the three-year reporting period ending June 30.

CPE reporting deadlines: 

  •  CPE reporting deadline: Dec. 31, 2018
  •  CPE reporting period: July 1, 2015 through June 30, 2018

Inactive CPAs don't have a CPE requirement, so no CPE reporting is necessary. Inactive CPA certificates must be renewed annually through the BOA.

View CPA certificate renewal details

How do I report my CPE?

Report your CPE online to the BOA. You will need your five-digit CPA certificate number as well as the last four digits of your Social Security number. Have your CPE records available to expedite the reporting process.

Report your credits for the three preceeding CPE years ending June 30, 2018. A CPE year is July 1 through June 30. Active CPAs are required to maintain 120 CPE credits over a rolling three-year period, including eight ethics credits.

To help in the reporting process, access the MNCPA members-only BOA CPE summary. This tool uses the information from your CPE Log to organize your credits into a report that's similar to the BOA’s online CPE reporting form. Simply copy the values from your BOA CPE summary into the BOA’s reporting form. 

Access your BOA CPE summary 

CPE record keeping

You must retain supporting documentation for a minimum of five years.

Documentation required from Registry and other Board-approved CPE sponsors

  • A certificate of attendance indicating:
    • Name and contact information of program sponsor
    • Title of program
    • Date(s) of program
    • Location
    • Type of instructional/delivery method used
    • Number of CPE credits earned 

Documentation required from non-Board approved sponsors

Documentation kept by the licensee for programs that fall within the "40%" category must consist of:

  • A certificate of attendance indicating:
    • Name and contact information of the sponsor
    • Title and description of the content
    • Date of the program
    • Location
    • Type of instructional/delivery method used
    • Number of CPE credits earned 
  • A copy of the detailed, timed agenda
  • A statement by the licensee describing how the program contributes to the licensee's professional knowledge and professional competence. 

Common CPE reporting mistakes to avoid

  • Exceeding CPE credit limitations.
    • Self-study cannot exceed 96 hours in a three-year reporting period.
    • Personal development courses cannot exceed 24 hours in a three-year reporting period. 
  • All self-study CPE must be NASBA-approved. Check with vendor or look for the NASBA self-study registry ID on your materials.
  • You must have eight ethics credits in each three-year reporting period.
  • You must have appropriate documentation for approved and non-approved sponsors as noted above.
  • New CPAs must follow special CPE rules and exceptions. Please see the "I just received my  CPA certificate" question in our CPE requirements and reporting FAQ
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