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How to request reinstatement of expired CPA exam scores

Updated June 5, 2024

The Minnesota Board of Accountancy (BOA) has the authority to grant score extensions on an individual basis. Candidates seeking to have scores reinstated must submit a request to the Minnesota BOA.

Reasons to request a waiver

  • Long-term illness.
  • Caring for family.
  • Testing center closures.
  • Military service.

Understand the Rules

Language within Minnesota Rules 1105 grants the Board opportunity to make exceptions. The specific rules you will want to reference include:
MN Rule 1105.2000 Subp. 5 grants the board very broad discretion in approving waivers.

“The board may, in particular cases, waive or defer any of the requirements of subparts 1 to 4 regarding the circumstances in which the various sections of the exam must be passed upon a showing that, by reason of circumstances beyond the applicant’s control, the applicant was unable to meet the requirement.”

MN Rule 1105.0200 Subp. 4 grants the BOA authority to grant exception to the rules.

“In the application of this chapter, the board may make exceptions for reasons of individual hardship including health, military service, foreign residency, or other good cause. The applicant, licensee, firm or registered accounting practitioner has the burden of proving such hardship.”

Timing your request

Requests require Board approval during one of their six meetings a year. Submit your request 14 days ahead of the meeting date to ensure your request can be heard.

Board meeting dates can be found on the BOA's website.

We’re here to help!

If you or an MNCPA member you know lost credit for exam scores, we can help! Contact the MNCPA membership team at or 952-831-2707.