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Firm name changes

Updated March 22, 2023

Is your CPA firm is changing its name? Be aware of requirements set by the Minnesota Board of Accountancy (BOA). This will ensure your firm remains in compliance throughout the name change process.

There are two BOA rules that impact name changes:

Rule 1105.4100: Notification of changes by firms

Access Rule 1105.4100

According to this rule, a firm has 30 days following a name change to notify the BOA. The notification must be submitted in writing.

Missing the 30-day window means your firm is out of compliance. According to Minnesota Statute 326A.05, you have 60 days to rectify the problem. Any longer and your firm will face a possible firm permit suspension or revocation.

Rule 1105.6400: Fictitious firm names

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This rule requires that the names listed within the overall firm name be in line with the make-up of the firm itself. The BOA will need to verify that the firm name change is in no way misleading to the public.

Example: A firm named Smith, Jones & Meyer, LLP must actually employ CPAs who are named Smith, Jones and Meyer.

Exceptions to a firm's name may be made by the BOA under rule 1105.6400. If your firm's name is changing, the MNCPA recommends contacting the BOA prior to beginning the process.


The  Board of Accountancy regulates CPAs in Minnesota. Contact the BOA at 651-296-7938.

Contact the MNCPA membership department at or 952-831-2707.