CPE Requirements for Active Minnesota CPAs

CPAs with active Minnesota certificates must comply with the following CPE requirements, as established by the Minnesota Board of Accountancy (BOA). These rules are effective as of Jan. 9, 2018.

Definitions

  • CPE credit: 1 CPE credit equals 50 minutes of instruction
  • CPE year: July 1 – June 30
  • Reporting period: Three consecutive CPE years

CPE credit requirements

  • Total credits required:120 credits per three-year reporting period, with a minimum of 20 credits in each CPE year
  • Minimum credits required by type per three-year reporting period:


Exceptions
 to the rules are allowed for hardship. You must send a letter to the Minnesota BOA prior to the June 30 CPE 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.

Technical vs. non-technical credits

Effective with the 2018 reporting period, CPAs certified in Minnesota are required to earn a minimum of 60 technical credits per three-year reporting period. The National Association of State Boards of Accountancy (NASBA) categorizes fields of study as follows:

Technical fields of study: 

  • Accounting
  • Accounting (governmental)
  • Auditing
  • Auditing (governmental)
  • Business law
  • Economics
  • Finance
  • Information technology
  • Management services
  • Regulatory ethics
  • Specialized knowledge
  • Statistics
  • Taxes

Non-technical fields of study 

  • Behavioral ethics
  • Business management & organization
  • Communications and marketing
  • Computer software & applications
  • Personal development
  • Personnel/human resources
  • Production

There is no limitation on non-technical credits provided you have met the minimum 60 technical-credit requirement.

CPE credit restrictions

  • Self-study, nano-learning and blended learning: Program sponsors must be listed on the NASBA National Registry of CPE Sponsors and approved for the respective formats.
  • Teaching: A maximum of 60 credits per three-year reporting period may be claimed for instructor preparation or presentation.
  • Writing: A maximum of 60 credits per three-year reporting period may be claimed for writing articles, books or CPE courses for publication.
  • Carry forward and back:Carry forward of CPE is not allowed. Carry back is allowed if you pay the required BOA CPE noncompliance fees. Carry back hours can only be counted in the CPE year in which they are applied.

BOA-approved sponsors

  • Professional organizations recognized by the BOA as report acceptance bodies, including:
    • Minnesota Society of Certified Public Accountants (MNCPA)
      Search the MNCPA CPE catalog
    • American Institute of Certified Public Accountants (AICPA)
    • Minnesota Association of Public Accountants (MAPA)

  • Members of the NASBA National 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 and received an unmodified report (pass report) that was filed with the BOA
  • Office of the State Auditor or Legislative Auditor, provided that a peer review has been completed within the past three years and an unmodified report was received and filed with the BOA
  • Professional organizations recognized by another state's board of accountancy

Minnesota Board of Accountancy links


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