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CPE Reporting and Record Keeping

Updated Aug. 21, 2023

The following rules were effective 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.


When to report

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

Unique rules apply to new CPAs reporting CPE for the first time. Learn more

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. 


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.



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


  • 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 the MNCPA membership department with general questions regarding CPA certification and CPE reporting at 952-831-2707 or

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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