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How to request reinstatement of expired CPA exam scores

Updated Oct. 25, 2023

Roughly 250 Minnesota candidates lost credit for exam scores passed between 2020 and 2022 due to pandemic hardships.

The Minnesota Board of Accountancy (BOA) will continue to grant score extensions on an individual basis. Candidates seeking to have scores reinstated must submit a request to the Minnesota BOA.

Use the following information when preparing a request for the Minnesota BOA:

Understand the Rules:

Language within Minnesota Rules 1105 grants the Board opportunity to make exceptions. The specific rules you will want to reference include:
MN Rule 1105.2000 Subp. 5 grants the board very broad discretion in approving waivers.

“The board may, in particular cases, waive or defer any of the requirements of subparts 1 to 4 regarding the circumstances in which the various sections of the exam must be passed upon a showing that, by reason of circumstances beyond the applicant’s control, the applicant was unable to meet the requirement.”

MN Rule 1105.0200 Subp. 4 grants the BOA authority to grant exception to the rules.

“In the application of this chapter, the board may make exceptions for reasons of individual hardship including health, military service, foreign residency, or other good cause. The applicant, licensee, firm or registered accounting practitioner has the burden of proving such hardship.”

Reasons to request a waiver:

The Minnesota BOA uses the broad language in MN Rule 1105.2000 to benefit candidates seeking waivers due to pandemic hardship.

Common waiver requests include:

  • Limited testing center hours.
  • Testing center closures.
  • Illness.
  • Lower testing center capacity.
  • Caring for family.
  • Work responsibilities because of staffing issues.

Timing your request:

Requests require Board approval during one of their six meetings a year. Submit your request 14 days ahead of the meeting date to ensure your request can be heard.

The final meeting of 2023 is Dec. 6. Note: This is the last meeting ahead of the new CPA exam launching in January 2024.

2024 meeting dates have not yet been released.

We’re here to help!

If you or an MNCPA member you know lost credit for exam scores, we can help! Contact the MNCPA membership team at or 952-831-2707.