Pathways licensure changes move to BOA rules public comment stage
August 8, 2025 | Linda Wedul, CAE

As the next step in formalizing new CPA licensure requirements, the Minnesota Board of Accountancy proposed new rules that are now open for public comment. The MNCPA supports the rule changes as presented and will submit a letter in support.
Licensure changes
The rules add the option to use a bachelor’s degree plus two years of experience or a master’s degree plus one year of experience in addition to passing the CPA exam and ethics exam to become a CPA.
Bachelor’s degree candidates must earn their experience within five years with a total of 4,000 hours. Master’s degree candidates must earn their experience within three years with a total of 2,000 hours.
The legacy 150-hour rule can be used until it sunsets in 2030.
Mobility changes
Additionally, the new rules adopt individual mobility, which provides CPAs holding an active certificate in good standing from another state practice privileges.
Assuming the rules are adopted as proposed, CPA candidates will be able to use the new education requirements starting Jan. 1, 2026, to apply for licensure. Individual mobility is already in effect; rule changes are a formality to accurately reflect the statute in the BOA rules.
Read the rule changes
Submit comments
CPAs and members of public are invited to submit comments. Comments are due to the Minnesota Board of Accountancy by 4:30 pm, Sept. 12. Submit comments to:
Kristin Batson
Minnesota Board of Accountancy
85 E. 7
th Place, Suite 125
St. Paul, MN 55101-2143
boa@statemmn.us
For CPAs practicing in other states or candidates who plan to move to another state, the MNCPA is also providing
national updates on licensing and practice mobility changes, including implementation dates on our website.
Topics: Professional Certification, Government
Linda Wedul, CAE
Linda Wedul is president and CEO of the MNCPA. She’s usually spotted at MNCPA events, introducing herself to members with a warm smile and memorable laugh. Mixed among the Footnotes, accounting journals, leadership books and three monitors in her office, you’d be surprised to see a dog kennel. Her unpaid job is volunteering as a foster family for service dogs in training through Can-Do-Canines. She and her husband have two adult children and live in Farmington. Linda can be reached at 952-885-5516 or lwedul@mncpa.org.
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