Individual and firm mobility in Minnesota
Breaking down the progress, differences
Updated: Nov. 4, 2025
Legislative and rules changes are occurring throughout the United States, changing how firms and individual CPAs can work across state lines from their home states. This page overviews how firms and CPAs who aren’t based in Minnesota can serve clients in Minnesota.
View the individual mobility map
View the firm mobility map
CPA mobility in Minnesota
CPAs licensed in another U.S. state can practice in Minnesota without obtaining a Minnesota CPA license, thanks to an individual mobility law.
This means out-of-state CPAs can perform accounting services across state lines — such as tax or consulting — without additional paperwork, as long as they have a CPA license in good standing in their home state. However, if an individual CPA’s principal place of business is Minnesota, they must hold a Minnesota CPA certificate.
This mobility simplifies interstate practice and supports a national, consistent standard for CPA qualifications.
Firm mobility in Minnesota
Out-of-state CPA firm practice in Minnesota is allowed but requires the firm to be licensed in Minnesota.
Firms located outside of Minnesota may serve clients in the state if they meet the requirements outlined in Minnesota Statute Section 326A and Minnesota Rule 1105.4200.B. The Minnesota Board of Accountancy (BOA) has the authority to grant or renew firm permits to practice for entities that apply and demonstrate the proper qualifications.
Unlike many states, Minnesota does not allow automatic firm mobility. This means:
- Any CPA firm not based in Minnesota that performs attest services for Minnesota clients must hold an active Minnesota firm permit.
- This requirement applies whether or not the firm maintains a physical office in the state.
- Attest services are defined in Minnesota Statute Section 326A.01 and include audits, reviews and other engagements requiring CPA’s assurance.
- To obtain a firm permit in Minnesota, the firm must have more than 50% of its owners certificated as CPAs.
- There may be other differences between Minnesota’s firm permit requirements and your home state. Please consult with the BOA.
Under Minnesota Statute Section 326A.05, the only way for an out-of-state firm to legally provide attest or public accounting services to Minnesota clients is by securing and maintaining a current Minnesota firm permit.
In short, out-of-state firms may serve Minnesota clients, but performing attest services without a Minnesota firm permit is prohibited.
Firms must annually renew their permits with the BOA by Dec. 31.
Firm mobility elsewhere
Currently, 34 states automatically allow Minnesota CPA firms to practice in their states.
Firms licensed in Minnesota can provide attest services in many states without obtaining a firm permit if the state allows firm mobility. For the remaining states, additional processes are required.
Again, it is important to check the rules for any state the firm is providing attest services in. Many, if not all, require the firm to be enrolled in peer review program.
Contact the Minnesota BOA
Minnesota’s new licensure law adds automatic mobility to the accountancy statute. As the profession works to broaden the pathways to licensure, we are also building a stronger foundation for mobility that will allow the profession the ability to adapt to changing environments, maintain mobility and ensure the public is protected.
As states broaden the pathways to licensure, the MNCPA will provide updates regarding practice privileges in other states. This will evolve in the coming years as the legislative process is not known for its expediency, and many factors can delay the passage of a bill in specific states.
These maps are regularly updated to track progress in all United States jurisdictions. Please email Corey Butler at cbutler@mncpa.org with any updates. These maps were created with mapchart.net.
