CPE Reporting and Record Keeping

The following rules are effective as of Jan. 9, 2018.


CPE reporting for active CPAs

Active CPAs must report their CPE annually to the BOA. Inactive CPAs do not have a CPE reporting requirement.

What to report

Active CPAs report their CPE for the three preceding CPE years to remain in compliance with Minnesota Board of Accountancy (BOA) rules. A CPE year is July 1 - June 30.

Active CPAs must earn:

  • 120 CPE credits per three-year reporting period
  • A minimum of 20 CPE credits per CPE year
  • A minimum of 60 technical credits per three-year reporting period
  • 8 regulatory and/or behavioral ethics credits per three-year reporting period

View detailed CPE rules


When to report

Report your CPE annually to the BOA by Dec. 31 for the three preceding years ending June 30.

If you're a new CPA and you're reporting your CPE for the first time, unique rules apply. Learn more here.

How to report

CPE must be earned by June 30 and reported annually by Dec. 31. You can report your CPE any time during the year. 

Online CPE reporting - recommended
You are only able to report your CPE once per reporting year, so gather all pertinent information prior to beginning. If you need to make a CPE change after you report, you'll need to contact the BOA for assistance. 

Access the BOA's online CPE reporting form

CPE reporting via paper renewal form
CPE can also be reported via the current year’s paper renewal form available for download on the BOA’s website. This form must be mailed to the BOA. 

Reporting credits for 2016 and 2017

CPE credits already reported under the previous CPE rules for fiscal years 2016 and 2017, with the exception of personal development, have been classified as technical credits. Personal development credits have been classified as non-technical. The BOA has converted these credits on your behalf to fit into the new online CPE reporting form. 

All CPE credits earned for CPE year 2018 (July 1, 2017 - June 30, 2018) must comply with the new CPE rules, effective Jan. 9, 2018.

View detailed CPE rules

You need the following information to report your CPE:

  • Your CPA certificate number issued by the BOA
  • The last four digits of your Social Security number
  • CPE records for the three preceding CPE years

View example of the BOA's online CPE reporting form

Access the CPE reporting form on the BOA's website

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. 


CPE record keeping

Retain the following documentation for a minimum of five years.

CPE from BOA-approved sponsors:

Certificate of attendance/completion indicating:

  • Sponsor name, contact information and NASBA Registry number (if applicable)
  • Program title, date, location and field(s) of study
  • Type of instructional/delivery method
  • Number of CPE credits earned

CPE from non-BOA-approved sponsors:

Certificate of attendance/completion indicating:

  • Sponsor name and contact information
  • Program title, date and location
  • Description of the program content
  • Type of instructional/delivery method
  • Number of CPE credits earned

Plus:

  • Copy of the detailed, timed agenda
  • Statement written by you describing how the program contributes to your professional knowledge and competence

Common CPE reporting mistakes to avoid

  • Failing to meet minimum CPE credit requirements per three-year reporting period:
    • At least 60 technical credits
    • At least 8 ethics credits (regulatory and/or behavioral)
    • At least 24 credits from group and/or blended learning programs
    • At least 72 credits from BOA-approved sponsors

  • Failing to ensure your self-study, blended learning or nano-learning credits are NASBA-approved. Check with vendor or look for the NASBA self-study registry ID on your materials.
  • Failing to keep appropriate documentation for sponsors as noted above.
  • Failing to meet your first-year CPE requirements. 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

Questions about CPE rules, reporting or record keeping?

The MNCPA is well-versed on the rules and regulations that impact you. Contact us with general questions regarding CPA certification and CPE reporting at 952-831-2707 or via email.

The BOA is the regulatory body that certifies all CPAs in Minnesota. For specific questions regarding your CPA certificate and CPE reporting, contact the BOA at 651-296-7938 or visit the BOA's website.

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