Converting Your CPA Certificate

Updated April 6, 2018

Corporate CPAs in Minnesota may hold an active or inactive certificate. 

What's the difference?

Inactive CPAs can convert their certificate to active status any time during the year by earning 120 continuing professional education (CPE) credits and applying to the Minnesota Board of Accountancy (BOA).


Steps to convert to active status

  1. Confirm your current certificate status with the Minnesota BOA.
  2. Earn 120 CPE credits, including 8 ethics credits, within the past 3 years. MNCPA members: Use the CPE Log to track your credits.
  3. Complete the BOA's Status Change to Active Request Form
  4. Send the completed form and required fees to the BOA.  
  5. Expect your new, active CPA certificate within 10 business days of the BOA receiving your completed materials.

Tips

  • You can convert your CPA certificate to active at any time. You don't need to complete CPE by the June 30 deadline or wait to convert during the CPA certificate renewal period.
  • You don't need to submit CPE documentation with the conversion application. Documentation is required only if you're selected for audit.

Steps to convert to inactive status

A change to the inactive status is effective Jan. 1 following submission of a renewal or status change form to the BOA between mid-October and Dec. 31. Your CPE credits must be in compliance as of June 30 of the previous three-year CPE reporting period to be eligible to make the switch.


Questions?

The CPA profession is regulated through the Minnesota BOA. The BOA can be reached at 651-296-7938. 

The MNCPA helps clarify deadlines and requirements at any stage of certification. Contact customer service at 952-831-2707 or customerservice@mncpa.org