CPE Requirements for active Minnesota CPAs

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

Required CPE credits

  • CPE credit: 1 CPE credit is equal to 50 minutes of instruction
  • CPE year: July 1 - June 30
  • Reporting period: A CPE reporting period consists of three consecutive CPE years
  • Credits required: 120 credits are required each rolling three-year reporting period with a minimum of 20 credits in each CPE year
  • Ethics: You must report 8 credits of  behavioral or regulatory ethics in every three-year reporting period
  • Exceptions to the rules are allowed for hardship. A letter must be sent to the Minnesota Board of Accountancy prior to the June 30 deadline requesting a waiver due to hardship. Cases of military service and illness have been considered in the past; however, each case is decided individually.

CPE credit limitations (per three-year reporting period)

  • Non-BOA approved sponsors: Up to 48 credits may come from sponsors not on the BOA-approved list (listed below). These programs must contribute to the growth of your professional knowledge and competence. Programs must generally comply with the Statement on Standards for Continuing Professional Education approved by NASBA and the AICPA.
  • Self-study: Up to 96 credits may be obtained from self-study. All self-study program sponsors must be listed on the NASBA Registry of CPE Sponsors as an approved QAS self-study provider.
  • Personal development: Up to 24 credits may be obtained from personal development programs, such as dealing effectively with others and career planning. 
  • Teaching: Up to 60 credits may be obtained from instructor preparation or presentation.
  • Writing: Up to 60 credits may be obtained from the writing of articles, books or CPE courses for publication.
  • Carry forward and back: Carry forward of CPE credits is not allowed. Carry back is allowed provided that you pay the required BOA CPE noncompliance fees.

BOA-approved CPE sponsors

  • Minnesota Society of Certified Public Accountants (MNCPA)
  • American Institute of Certified Public Accountants (AICPA) and Minnesota Association of Public Accountants (MAPA)
  • Members of the NASBA Registry of CPE Sponsors  
  • Colleges and universities whose academic programs qualify an applicant to sit for the CPA exam
  • CPA firms that have had a system peer review within the last three years, with a pass rating that was filed with the BOA
  • Office of the State Auditor or Legislative Auditor provided that a quality review has been completed within the past three years and an unmodified report received and filed with the BOA
  • CPE programs sponsored by professional organizations recognized by another state's Board of Accountancy

Minnesota Board of Accountancy links

Related content

Summary of CPE program standards
Review program requirements for a CPE course to qualify for the NASBA registry. The Board accepts non-Registry programs if they substantially meet these standards.

MNCPA resources

Never lose track of your CPE again
What CPE did you take? When? Where? Track your credits in your personal CPE Log. It's a free, easy-to-use tool for MNCPA members only.

Frequently asked questions about BOA rules
Get answers to common questions on CPE credits, self-study, MNCPA seminar and conference attendance and more.

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