Initial Licensure
Steps to Initial CPA Licensure – Minnesota Candidates
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.
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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.
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Apply for and Complete the CPA Exam
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). The National Association of State Boards of Accountancy (NASBA) administers the CPA exam and can answer questions about the exam process.
How to Apply
Minnesota exam candidates apply directly with NASBA rather than the Board office to sit for the exam. NASBA's website provides:
- An overview of eligibility requirements, including transcript evaluation, to sit for the exam as a Minnesota candidate
- Information on the exam application process and fees, including what materials (such as transcripts) must be submitted
- The "CPA Exam Candidate Guide," a downloadable PDF brochure that provides extensive information on what the Uniform CPA Examination is, how to apply for it, how to prepare, the exam experience, and how to receive test scores
Residency Requirements
Besides meeting the education requirements, Minnesota candidates will also need to meet one of the following residency requirements:
- be a resident of Minnesota, or
- within 90 days preceding or following the date of the exam applied for, be attending a school in Minnesota with the intent of gaining the education needed to qualify to sit for the CPA examination or be regularly employed or working in Minnesota for the purpose of obtaining qualifying experience needed for licensure (Minnesota Rules 1105.1600 Subp. 1).
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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.
- 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:
- 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
- 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.
- The experience consists of providing any types of services or advice using:
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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 as a Minnesota Candidate and has not been licensed in another state, apply online for Initial Licensure as a Minnesota Exam Candidate.
Application for Initial CPA Certificate by Minnesota Exam Candidate - Instructions
NOTE: Please read this Important Deadline Information for Minnesota Residents
All other applicants (exam score transfer, interstate reciprocity, international reciprocity, and Minnesota candidates who are licensed in another state), apply online for Licensure as a Non-Minnesota Exam Candidate.
Application for Minnesota CPA Certificate by Non-Minnesota Exam Candidate - Instructions
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.
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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.