Minnesota Society of Certified Public Accountants

1650 West 82nd Street, Ste 600
Bloomington MN 55431
Ph: 952-831-2707 Fax: 952-831-7875
www.mncpa.org

Show Menu

Help | Pay an Invoice | My Account | CPE Log | Log in

Broadening Pathways to CPA Licensure

Stay informed about this effort and our progress

Why

Find out why the MNCPA and other groups are advocating to address the pipeline.

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.

Timeline

April 10, 2025
Pathways legislation added to House, Senate omnibus bills

Why

Find out why the MNCPA and other groups are advocating to address the pipeline.

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.

Timeline

April 10, 2025
Pathways legislation added to House, Senate omnibus bills

How we arrived here

The MNCPA continues to address critical challenges facing the CPA profession. Senate File 1536 and House File 1458 were introduced in the Minnesota Legislature to broaden the pathways to CPA licensure. The MNCPA board, having engaged in years of discussions with members regarding the CPA pipeline, advocated for these changes.

With decreasing high school graduates, a heightened demand for CPAs, a surge in retirements and a decline in CPA exam candidates, the profession is at a pivotal crossroads. Our legislation offers two new pathways, including one requiring a bachelor's degree and two years' work experience and another requiring a master's degree with one year of work experience. The current 150-hour rule will remain in place as an option. The new leglisation also includes automatic mobility with other jurisdictions.

Explore the conversation further

The broadening the pathways initiative has received plenty of attention from accounting- and business-related media, as well as a bevy of opinion pieces about the state of the profession and how the MNCPA efforts can shape the future. Catch up on the coverage!

Articles
Opinions Objections
Studies Supporters

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