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Mission/Structure
Board Mission
The mission of the Minnesota Board of Accountancy is to protect the public through the regulation of the practice of accounting by Certified Public Accountants, Registered Accounting Practitioners and others in Minnesota by:
- Ensuring that those entering the practice meet standards of competency by way of education, experience and examination;
- Establishing standards of practice for those certified or registered to practice;
- Requiring that anyone practicing or offering to practice accounting be certified or registered and continue to maintain their professional competence;
- Enforcing the laws, rules and standards governing the practice of accounting in Minnesota in a fair, expeditious and consistent manner.
Vision Statement
- The Minnesota Board of Accountancy will have a major influence in ensuring that Certified Public Accountants and Registered Accounting Practitioners provide quality services in Minnesota.
- Minnesota Certified Public Accountants and Registered Accounting Practitioners will possess the knowledge, skills and abilities enabling them to meet the needs of their clients and the public.
- Minnesota Certified Public Accountants and Registered Accounting Practitioners will be competent in all areas of practice and will adhere to standards of ethical professional conduct.
- Minnesota Certified Public Accountants and Registered Accounting Practitioners will have access to statutes, rules, regulations and professional standards necessary to remain current.
Board Structure
By statute, the Board has 9 members appointed by the Governor for four-year terms. Seven (7) members are Certified Public Accountants and two (2) members are members of the general public. No fewer than two (2) members, who may be any of the seven CPAs, at the time of appointment and reappointment must be owners or employees of a CPA firm that:
- (1) holds a current permit;
- (2) provides professional services; and
- (3) consists of ten or fewer certified public accountants.
Each member serves on at least one of five committees. Items acted on in Committee meetings must come to the full Board for approval; all motions are recommendations to be voted on by the full Board.
- Executive Committee: Consists of the Board officers; the Board chair consults with the other members in assigning members to committees.
- Complaint Committee: reviews enforcement issues resulting from complaints (e.g., unlicensed practice, holding out as a CPA or firm, code of conduct violations, negligence); makes recommendations to full Board for possible disciplinary sanctions.
- Continuing Professional Education (CPE) Committee: oversees continuing education procedures including audits.
- Firm Credential and Peer Review (FCPR) Committee: oversees the credentialing of firms, including Peer Review issues, and recommends related rules, policy, and procedure changes.
- Laws and Rules Committee: acts on issues involving Minnesota Statutes and Minnesota Rules, including any updating or “housekeeping” changes that are necessary, statute changes that are needed to clarify the intent and limits of the law, and rules packages that must be generated to further explain statutes.
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Meetings
Unless noted, Committee and Board meetings are conducted in Suite 295 of the Golden Rule Building, located at 85 E. 7th Place, Saint Paul, MN 55101. Any meetings conducted remotely under Chapter 13D.015 will be noted below; a Board member will be present at the meeting location for the duration of the meeting, and the public will be able to participate. All meetings (except for Complaint Committee) are open to the public. Please note that any Special Meetings are limited to the stated agenda items only.
Executive Committee meets from 8:15 to 8:45 AM.
The full Board meets from 9:00 AM until the end of business is concluded.
Continuing Professional Education (CPE), Firm Credentialing and Peer Review (FCPR), and Laws and Rules Committees meet on an as-needed basis, usually 3-4 times per year, often in the months when the full Board does not meet. Check back here for updated schedules.
Please email the Board office if you wish to receive email notifications of upcoming meetings.
2026 Meeting Calendar (with order of meetings):
Agendas for each meeting are available one week prior to the scheduled meeting date. Click on each link to view the agenda with enclosures for that meeting.
- Thursday, August 13 – Executive Committee and full Board
- Thursday, October 8 – Executive Committee and full Board
- Wednesday, December 9 – Executive Committee and full Board (annual meeting)
Minutes:
All approved minutes can be found on the Archived Minutes page.
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Apply to Serve
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Application Process (How to Apply)
- Check what seats are open: Seats are labeled “open” when applications are being accepted. Most seats open for applications in November of the year before the term expires. Mid-term vacancies are posted as soon as they occur.
- Know what’s coming up: The page lists positions up for appointment in the coming year; applications usually open in November of the current year.
- Submit the official application: Complete the Open Appointments Application via the Minnesota Secretary of State Boards & Commissions site (this is the formal intake for appointments).
- Important timing rule: Applications expire after one year. If a seat remains open or opens again after your application expires, you must reapply.
- Questions before you apply: Contact the Board office if you want to understand expectations or confirm where your experience fits
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Who Can Serve + Board Makeup
- Board authority and duties: The Board’s structure and responsibilities are defined in Minnesota statute 326A and broader licensing-board statutes (MN Statutes 214).
- Public member seats (community perspective): The Board also includes two public members (PM). Public members cannot be (and cannot have been) part of the regulated professions, a spouse of such a person, or someone with a material financial interest tied to those services.
- Learn more before committing: Read through the various tabs on this page to understand workload, meeting expectations, and the public-protection mission of the Board.
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Statutes/Rules
Statutes & policies
While the Board also conforms to statutes, rules, and laws affecting all state institutions, there are statutes and rules that specifically direct Board operations and licensee/certificate holder oversight.
The text of these statutes and rules are maintained by and available through the Office of the Revisor website. The text on that site can be searched and also downloaded as a PDF.
Board statutes and rules may also be purchased as a bound booklet. See information on the Minnesota Department of Administration's website.
Board Statutes and Rules
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Reports/Policies
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Biennial Report to the Governor
As required by MN Statutes 214.07 Subd. 1, the Board must submit a biennial report to the Governor. The most recent and several previous reports are available for download.
2022 – 2024 Report
2020 – 2022 Report
2018 – 2020 Report
2016 – 2018 Report
2014 – 2016 Report
2012 – 2014 Report
2010 – 2012 Report
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Affirmative Action Plan
Current Policy
Sexual Harassment Prohibition Policy
Current Policy
Website Terms of Use
Every effort has been made to ensure that the information presented on this website is accurate and current, but users should understand that errors can and do occur. The Board of Accountancy is not responsible for the accuracy or timeliness of any of the information presented on hyperlinked pages. The providing of hyperlinks on this website is for the user’s convenience only. The Board of Accountancy cannot guarantee protection from potential alteration or tampering of the materials by outside parties, so these materials do not constitute “official” documents and cannot be relied upon as such. If you have any questions, please contact the Board Office at 651-296-7938.
Report Requests
The Minnesota Government Data Practices Act gives you, and all other members of the public, the right to see and have copies of public data kept by the Board. Persons may make their request to see or have copies of public data to the Board’s Responsible Authority or its Data Practice Compliance Official, who is identified in this document.
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Rulemaking
Rulemaking Docket
A Rulemaking Docket is a summary document showing active (current), past recent, and potential future rulemaking packages and their status.
Receive Notice When the Board Is Engaged in Rulemaking
Email the Board to be added to the Board's rulemaking email list and receive updates as they become available.
Previously Completed Rulemaking Docket
In the July 21, 2025, issue of the State Register, the Board published Proposed Expedited Permanent Rules Governing Education and Experience Requirements for a Certificate and Requirements for Interstate Mobility, Minnesota Rules, 1105.1500, 1105.2600, 1105.2900, 1105.3800, 1105.7900; Revisor’s ID Number RD4940
The purpose of the rulemaking project is to conform to recent changes to Minnesota Statutes, Chapter 326A, concerning requirements for initial licensure and interstate mobility. This rulemaking will potentially affect individuals preparing for initial CPA licensure and licensed CPAs from other states who seek practice privileges in Minnesota.
These rules were adopted on December 12, 2025, and became effective on February 14, 2026.
For the authoritative version of Minnesota Rules, Chapter 1105, see the Revisor's website.
What Are Rules?
An administrative rule is a general statement adopted by an agency or board to make the law it enforces or administers more specific or to govern the agency's organization or procedure.
An agency or board may adopt a rule only after the legislature has enacted a law granting this authority to the agency. An agency rule adopted under the rulemaking provisions of Minnesota Statutes, Chapter 14, has the force and effect of law.
Administrative rulemaking follows a very specific and transparent process, which the Rulemaking Progress Chart outlines.
