Minnesota Board of Accountancy · MN Rules 1105.3000–1105.3350
Minnesota CPAs must complete a minimum of 20 CPE hours in every year and a minimum of 120 hours in every rolling three-year period, including at least 8 hours of regulatory or behavioral ethics. The CPE year runs July 1 to June 30, hours must be earned by June 30, and they must be reported to the Board by December 31.
Minnesota also requires at least 60 of the 120 hours to come from technical learning activities as defined in the NASBA Fields of Study, and at least 24 hours to come from group or blended learning rather than self-study.
One square equals one CPE hour across the rolling three-year period.
| Rolling requirement | 120 hours in any rolling three-year period |
|---|---|
| Annual minimum | 20 hours in each CPE year |
| CPE year | July 1 to June 30 |
| CPE completion deadline | June 30 each year |
| Reporting deadline | December 31 each year, on a form provided by the Board |
| License renewal | December 31, annually. There is no grace period. |
| Ethics requirement | 8 hours in regulatory (technical) or behavioral (non-technical) ethics within the rolling triennium |
| Technical minimum | 60 hours from technical learning activities as defined in the NASBA Fields of Study |
| Group or blended minimum | 24 hours must be obtained from attending group or blended learning programs, not self-study |
| Self-study cap | Maximum 80% of total hours |
| Instruction cap | 60 hours |
| Published materials cap | 60 hours for authoring articles, books, or CPE courses, or for content review of the same |
| Carryforward | Not allowed |
| Carryback | Permitted, subject to late processing fees |
| Non-compliance fee | $50 for the first month or partial month, then $25 per month or partial month until compliance is documented in writing to the Board |
| Non-resident exemption | Non-residents licensed in their principal state of business who meet that state's requirements may claim exemption, but must claim it every year by December 31 |
Completing hours by June 30 and assuming the obligation is finished. Minnesota separates earning from reporting: hours must be earned by June 30 but reported by December 31. Missing the reporting deadline triggers late processing fees even when the education was completed on time.
Counts toward the eight-hour ethics requirement for the rolling three-year period. Minnesota accepts either regulatory (technical) or behavioral (non-technical) ethics content, so both course types qualify — and regulatory ethics hours also count toward the 60-hour technical minimum.
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Minnesota is one of the few states where earning, reporting, and renewing all sit on different dates or different clocks.
Minnesota calls this the fiscal year. Hours for a given year must be earned within the July-to-June window.
Required in every single year. The rolling 120-hour total is measured across the previous three fiscal years.
On a form provided by the Board. Reporting is a separate obligation from earning, six months later.
All licenses expire December 31 each year and there is no grace period. Non-residents claiming exemption must do so by this date, every year.
$50 for the first month or partial month, then $25 per month until the licensee is compliant and has provided written documentation to the Board.
Since January 2018 Minnesota's rules reference the NASBA Statement on CPE Standards, including the NASBA Fields of Study. At least 60 of the 120 hours must fall in the technical fields.
Minnesota CPAs need a minimum of 20 hours in each CPE year and a minimum of 120 hours in any rolling three-year period.
Within the 120 hours, at least 8 must be regulatory or behavioral ethics, at least 60 must be technical, and at least 24 must come from group or blended learning.
The Minnesota CPE year, which the Board also calls the fiscal year, runs July 1 to June 30.
A rolling three-year framework applies on top of the annual requirement. When you report, you must be able to show 120 hours completed during the previous three fiscal years.
CPE for a given year must be earned by June 30 and reported to the Board by December 31.
These are two separate obligations six months apart. Completing the education on time but failing to report by December 31 still counts as non-compliance and triggers late processing fees.
Minnesota CPA licenses renew annually and all licenses expire December 31 each year. There is no grace period.
Renewal is annual even though the 120-hour CPE total is measured over three years.
Eight hours in regulatory (technical) or behavioral (non-technical) ethics within the rolling three-year period.
Minnesota accepts either type. Choosing regulatory ethics has an advantage: those hours also count toward the 60-hour technical minimum, while behavioral ethics hours do not.
A minimum of 60 of the 120 hours must be obtained from technical learning activities as defined in the NASBA Fields of Study.
The technical fields are accounting, accounting (governmental), auditing, auditing (governmental), business law, economics, finance, information technology, management services, regulatory ethics, specialized knowledge, statistics, and taxes.
Yes, in two ways. Self-study is capped at 80% of total hours, and at least 24 hours must be obtained from attending group or blended learning programs.
Self-study must come from a NASBA-approved sponsor. Minnesota is one of the states that requires self-study CPE to be earned through the National Registry of CPE Sponsors.
No. Carryforward of CPE from one period to the next is not allowed.
Minnesota does, however, allow carryback of hours, subject to the required late processing fees. This is unusual — most states permit neither, or permit only carryforward.
Carryback lets a licensee apply hours earned after June 30 to the CPE year that just ended, in order to correct a shortfall.
It is permitted only if the required late processing fees are paid: $50 for the first month or partial month of non-compliance, then $25 per month thereafter until compliance is documented to the Board in writing.
Instruction is capped at 60 hours, and authoring or content-reviewing articles, books, or CPE courses is capped separately at 60 hours.
Both caps apply against the 120-hour rolling requirement.
Yes, but it must be claimed every year. Non-residents licensed in their principal state of business who meet that state's CPE requirements may seek exemption from Minnesota's requirements.
The exemption must be claimed by December 31 each year. It is not automatic and does not carry over.
A late processing fee of $50 applies for the first month or partial month of non-compliance, then $25 per month or partial month until compliance is documented.
Reporting less CPE than required, or fraudulently reporting CPE, is a basis for disciplinary action under Minnesota Statutes section 326A.08.
Documentation showing 120 hours of CPE completed during the three-year period ended June 30 preceding the effective date of the status change, with a minimum of 20 hours in each year.
The request must be made to the Board in writing on a form the Board provides.
| Agency | Minnesota Board of Accountancy |
|---|---|
| Address | 85 East 7th Place, Suite 125, St. Paul, MN 55101 |
| Phone | (651) 757-1517 |
| Fax | (651) 296-7938 |
| Website | boa.state.mn.us |
| CPE guidance | Minnesota Board of Accountancy — CPE |
This page summarizes Minnesota CPE rules for general informational purposes and is reviewed against the Minnesota Board of Accountancy's published guidance and Minnesota Rules 1105.3000. Rules change. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
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