Broadening Pathways to CPA Licensure
Stay informed about this effort and our progress
Become a CPA
Brand new to the process? We have a step-by-step guide for you to become a CPA.
Mobility
Read how mobility and substantial equivalency are key parts of the conversation.
National Progress
Track progress on expanding licensure pathways and mobility legislation in other jurisdictions.
Implementation
Find out when each jurisdiction's new pathway options go into effect.
Brand new to the process? We have a step-by-step guide for you to become a CPA.
Read how mobility and substantial equivalency are key parts of the conversation.
Track progress on expanding licensure pathways and mobility legislation in other jurisdictions.
Find out when each jurisdiction's new pathway options go into effect.
Minnesota adopts new licensing requirements
What it means
On May 23, 2025, Gov. Tim Walz signed Senate File 3045, creating additional pathways to CPA licensure and automatic mobility. You can see specific pathways language starting at line 90.1 of the omnibus bill.
Minnesota's Pathways to CPA Licensure
BACHELOR'S
+
2 years of experience
+
Pass the Uniform CPA exam
Effective Jan. 1, 2026.
MASTER'S
+
1 year of experience
+
Pass the Uniform CPA exam
Effective Jan. 1, 2026.
150 CREDITS
+
1 year of experience
+
Pass the Uniform CPA exam
Sunsets after June 30, 2030.
National Progress on Pathways
National Progress on Automatic Mobility
Pathways Implementation Dates
Mobility Implementation Dates
Maps created with mapchart.net.
Issues facing the profession
BARRIERS: Cost of a fifth year of college, delayed earnings, fewer high school graduates, fewer college students pursuing accounting.
DEMAND: There are not enough CPAs to provide the very needed — and growing services — required by public accounting firms, businesses, governmental entities and nonprofits.
PROTECTION: The financial stability of communities, organizations and individuals are in peril because there are not enough CPAs.
“The profession is facing a challenge and, potentially, a crisis if we don’t make changes that will attract more students to the profession. As a board, we are seeking to explore other alternatives to meeting the 150-hour education credit requirement while maintaining the high degree of professionalism and standards expected of the CPA profession and its representatives.”
Bob Cedergren, CPA, partner, Wipfli LLP
“I fully support this legislation. … Not a week goes by in my office without a call from a municipality requesting help securing an affordable audit. The demand for public accounting is as strong as ever, but the supply is struggling to keep up.”
Julie Blaha, Minnesota State Auditor
Share your voice!
The MNCPA wants to hear from you! Please share your thoughts on broadening the pathways initiative.
Submit feedback
"This is now a severe shortage and it is causing a tsunami of problems. It's a shallow pool and we have to do something about the leak."
Julie Blaha, Minnesota State Auditor
Have questions?
Reach out to Corey Butler, MNCPA communications manager, at info@mncpa.org.
