Already Licensed in Another State

Steps to CPA Licensure as a Non-Minnesota Candidate / Reciprocal

CPA licensure in Minnesota requires that candidates meet qualifications in Education, Examination, and Experience. The checklist below provides more information on what is required for each step in the process.

  1. Obtain Qualifying Education

    The first step in the licensure process is to obtain a qualifying education.

    • Education Requirements
    • Accounting and Business-Related Subjects
      • See Minnesota Rules 1105.1500 for a list of qualifying accounting and business-related subjects to meet the education requirements.
      • Internship hours that received education credits cannot be used to meet the experience requirement. Additionally, no more than six hours of internship may be recognized for the 24 hours in accounting and business-related subjects (Minnesota Rules 1105.1400 Subp. 8).
    • Education Earned Internationally / Non-Accredited U.S. College or University
      • For education earned outside the United States, an education evaluation is required prior to sitting for the exam. The Minnesota Board requires the evaluation to be done by either one of the two following authorized services.

      NASBA International Evaluation Services
      Educational Credential Evaluators (ECE)

      Note: For ECE, request a Subject Analysis report – it is the only report type from ECE that is accepted by the Board.

  2. CPA Exam and License Verification

    Applicants need to have passed all four parts of the Uniform CPA Exam within a rolling 30-month period to become licensed (Minnesota Rules 1105.2000). You will be required to have your jurisdiction or NASBA send to the Board verification of your passing exam scores.

  3. Meet the Experience Requirement

    Candidates for licensure must also meet requirements for verified relevant employment experience (Minnesota Rules 1105.2600). Experience requirements differ depending on the level of qualifying education that was completed.
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    • The experience consists of providing any types of services or advice using:
      • Accounting
      • Attest
      • Compilation
      • Management advisory
      • Tax
      • Consulting skills
    • The experience must also be verified by a CPA who has first-hand knowledge of the experience and meets one of the following requirements:
      1. If the verifier is licensed in Minnesota, they must hold a “valid certificate” as defined in Minnesota Rules 1105.6550 Part A or an unexpired Inactive status license; or
      2. If the verifier is not licensed in Minnesota, they must hold an unexpired CPA license to practice in another state.
    • Internship hours that received education credits cannot be used to meet the experience requirement.

  4. Apply for a Minnesota License

    The next step in the process is to complete an application for Initial Licensure.

    If an applicant sat for the CPA exam in another jurisdiction or hold a license in another state (including Minnesota residents who are licensed in another state), apply as a “Non-Minnesota Exam Candidate” or “Reciprocal”.

    Application for Minnesota CPA Certificate by Non-Minnesota Exam Candidate - Instructions

    Apply Online for Licensure

    After submitting an application form and fees to the Board, the status of the application may be reviewed in the online application portal.

    All required documents (including third-party documents) must be received within six (6) months of the date on which the application form and fee were submitted, or the application will expire. If the application expires, an applicant will need to re-apply and pay the $150 application fee again.

    After all supporting documents have been received and the application is considered complete, the Board has up to 60 days to review the application and make a decision. A letter with the Board’s decision will be mailed to the applicant.

  5. Continuing Professional Education (CPE)

    If it has been more than three years since an applicant first received notice of passing the CPA exam, the CPE Reporting Form for Status Change to Active must be completed, showing 120 hours of CPE in the three years preceding the date the application and fees were submitted (Minnesota Rules 1105.3350).

  6. Complete the AICPA Ethics Exam

    The final requirement for licensure in Minnesota is to pass the AICPA Ethics Exam, which needs to be done within six (6) months preceding or following initial application for Minnesota licensure. This exam cannot be used for CPE credit.

    The exam the Board currently accepts is the AICPA Professional Ethics Comprehensive Course “For Licensure.” (AICPA offers more than one Ethics Course/Exam; be sure to select the one that says it is "For Licensure.")

    Comprehensive Professional Ethics Exam (For Licensure)

    Once a candidate has successfully completed the Professional Ethics Exam, the next step is to call AICPA at (888) 777-7077 and ask that the scores be sent to the Minnesota Board.