BOA Business: Spring CPE checklist
BOA Business
| April/May 2026 Footnote
Editor's note: Updated March 26, 2026
It might feel like the June 30 deadline is far in the distance — it’s only spring, after all! — but we know how quickly the seasons pass. Now is a good time to get a head start looking over your CPE logs to make sure you’re in good shape for the reporting season!
Active CPAs must maintain 120 CPE credits per rolling three-year reporting period, including:
- 20 CPE credits per CPE year (July 1-June 30).
- 8 ethics credits (regulatory and/or behavioral) per reporting period.
- 60 technical credits per reporting period.
Remember that the BOA also sets minimums on what types of credits you must take, so pay attention to the type of CPE you are signing up for.
These minimums for each three-year reporting period include:
- 24 credits from group or blended learning courses.
- 72 credits from approved sponsors.
- 60 technical credits.
- 8 ethics credits (regulatory and/or behavioral).
Carryback credits
What happens if you’re short on credits? While there’s no need to panic if you realize you fell short on CPE credits, it’s important to act right away. There are late fees and fines that can quickly accumulate, including a CPE noncompliance fee that increases every month until you submit the certificates and fee to the Board, if you fail to complete CPE for the reporting year.
The good news is the BOA does allow active CPAs to apply credits earned after June 30 to satisfy the requirements of the prior CPE reporting period, called carryback credits. First, make sure you complete the necessary courses and then take these steps to report your carryback credits:
- Mail all certificates of completion, along with a check made payable to the Minnesota Board of Accountancy for all noncompliance fees, to the Board office as soon as possible. No other forms are necessary.
- Remember: You cannot email your certificates or pay fees via credit card or another electronic payment!
- It’s a good idea to check your CPE records to ensure that your carryback hours have been recorded.
The Minnesota BOA regulates CPA certification and is your contact for all your specific questions. They can be reached at 651-296-7938 or www.boa.state.mn.us and are happy to answer your questions. However, the MNCPA is always here to help, too! Contact us with your certification questions at 952-831-2707 or membership@mncpa.org.
