Overview

Active status CPA or RAP licensees must participate in a program of learning designed to maintain professional competency. The program must meet the minimum standards of quality of development, presentation, measurement, and reporting of credits in the Statement on Standards for Continuing Professional Education (CPE) Programs (Revised December 2019) jointly approved by NASBA and AICPA or other standards acceptable to the Board.

CPE Requirements

CPAs: See below. For additional information, see MN Rules 1105.3000-1105.3350.

• There are both single reporting year and rolling three-year CPE requirements.

• The CPE reporting (or "fiscal") year runs from July 1 to June 30.

• CPE for any given year must be earned within the July 1 to June 30 period and reported by no later than December 31.

• Nonresidents who are licensed in their principal state of business and meet that state's CPE requirements and are seeking exemption from Minnesota CPE requirements must claim that exemption every year by December 31.

• Each reporting year you must earn a minimum of 20 hours.

• In any given three-year reporting period, you must have a minimum of 120 hours, with 8 of those hours being in regulatory (technical) or behavioral (nontechnical) ethics.

• Carry forward of hours is not allowed.

• Carry back of hours is allowed, provided the CPE noncompliance fees are paid as required by MN Rules 1105.3000 E.

• Recordkeeping: Licensees are required to retain CPE coursework documentation for five years following completion of each program. What that documentation must consist of is described on the CPE Reporting tab [add link to Reporting tab].

• When a new CPA must begin reporting depends upon when in the reporting year they were licensed. Please see MN Rules 1105.3000 G for details.

RAPs: See MN Rules 1105.7000 for your requirements and limitations.

CPE Compliance Audit

Each year a percentage of CPAs will be contacted by the Board and required to submit a complete record of CPE for the previous three-year reporting period as part of an ongoing audit process. In cases where the board determines that the hour information supplied by the licensee is not supported by the documentation supplied by the licensee or the hours do not meet the requirements of this chapter, the board may grant an additional period of time in which the deficiencies can be cured or the board may take disciplinary action. Licensees determined not in compliance must pay a late processing fee (see MN Rule 1105.3000(E). Fraudulent reporting is a basis for disciplinary action.

Reporting

CPE Reporting 

The CPE reporting year runs from July 1 to June 30. CPE must be earned by June 30 and reported by December 31 each year. Nonresidents who are licensed in their principal state of business and meet that state's CPE requirements and are seeking exemption from Minnesota CPE requirements must claim that exemption every year by December 31.

You do not need to wait until December 31 to report your CPE (or claim exemption). Once you have completed all your CPE, report it through Online Renewal.

You are only able to enter your CPE for the year once via Online Renewal. Have all your information gathered prior to beginning. Should you subsequently need to modify your hours, send a detailed email to the Board office for assistance. Be sure to add your certificate number to the subject line of the email.

 
Carryback of CPE

If you did not complete your required CPE by June 30 of the reporting year, you'll need to first complete the necessary courses and then report your carryback CPE. To do so: 

• Mail the associated certificates of completion along with a check or money order made payable to MN Board of Accountancy for all accrued noncompliance fees [link to Exceptions & Fees tab] to the Board office as soon as possible. (Email submissions and credit card or electronic payment of the carryback fee are not accepted.)

• There is no required Board form; simply mail the items requested above.

• Fees continue to accrue until you submit the certificates of completion and correct fees to the Board office. See the CPE Exceptions & Fees tab [link to Exceptions & Fees tab] as well as the CPE FAQs [link to FAQ page].

• It is your responsibility to monitor your CPE record in Online Services to verify that the appropriate carryback hours have been recorded - Board staff will not contact you.

• Once your carryback hours have been recorded, you may continue with your renewal. 

Do NOT include CPE certificates for hours earned on time. It is your responsibility to record hours earned on time either online prior to renewal or as part of your renewal. Submitting unrecorded hours earned on time along with carryback hours may result in your entire submission being returned to you. 

CPE Corrections

If you have made an error in reporting your CPE online, please send a detailed email to the Board office with the necessary changes. Please be sure to include your certificate number in the subject line of the email. Board staff will follow up if additional information is needed.

Newly Licensed

Newly licensed and wondering when you start reporting CPE?

If you are newly licensed, when you must begin reporting depends upon when in the year you were licensed.

• If you become licensed between January 1 and June 30:

You need to begin earning CPE July 1 through June 30 and you make your first report that following December.

 
Example: You became licensed on June 30, 2024, You would need to earn CPE from July 1, 2024 through June 30, 2025, and you would make your first report of that earned CPE no later than December 31, 2025.

• If you become licensed between July 1 and December 31:

You don't need to begin earning CPE until the following CPE reporting year (July 1 to June 30) and you wouldn't make your first report of earned CPE until prior to that subsequent December 31 deadline.

 
Example: You became licensed on July 1, 2024. You would need to begin earning CPE from July 1, 2025 through June 30, 2026, and you would make your first report of that earned CPE no later than December 31, 2026.

Status Change

CPE Compliance at the Time of Status Change 

Leaving Active Status for Retired, Exempt, or Inactive Status 

On or After July 1: If you held an Active license after June 30 of a CPE reporting year then you have incurred a CPE reporting obligation (MN Rules 1105.3200[D]). An exception to this is new licensees who have not yet held their license for a first full CPE reporting year—see the Newly Licensed tab [link to Newly Licensed tab]. To request status change to any other status (Inactive, Exempt, or Retired), you are first required to be in good standing with that prior obligation: You must complete and report the required CPE and pay any fees. 

For example: 

• It is July 1, and you plan to change to Retired or Exempt status on December 31: You must report CPE that will make you compliant with the 1- and 3-year CPE reporting requirements. If you did not earn all CPE needed to meet the requirements, you will need to earn carryback and pay the late earning CPE noncompliance fee. You must submit the Retired or Exempt status form and be in compliance with the other requirements associated with the requested status. See the directions for each form for additional information. 

• It is January 1, 2024, and you have not yet renewed for 2024 and now plan to change to Retired or Exempt status: You must report CPE that will make you compliant with the 1- and 3-year CPE reporting requirements. You will owe the CPE late reporting noncompliance fee or will, if you did not earn all CPE needed to meet the requirements, need to earn carryback and pay the late earning CPE noncompliance fee. You must submit the Retired or Exempt status form and pay the $50 late filing fee. 

• It is January 1, and you have not yet renewed for the new year and now plan to change to Inactive status: You must report CPE that will make you compliant with the 1- and 3-year CPE reporting requirements. You will owe the CPE late reporting noncompliance fee [link to Exceptions & Fees tab] or will, if you did not earn all CPE needed to meet the requirements, need to earn carryback and pay the CPE late earning noncompliance fee [link to Exceptions & Fees tab]. You must submit the appropriate Late CPA Renewal form and pay the $50 late filing fee. If applying for an Inactive license, you also owe the $25 Inactive licensee fee. 

Prior to July 1: An Active licensee seeking status change to Exempt or Retired whose license is in good standing and who has not yet incurred the CPE obligation (the current CPE period has not concluded as it is not yet July 1) may request status change to Exempt or Retired without reporting any additional CPE. 

For example: 

• You renewed as Active for the current year. It is now after January 1, but not yet July 1, and you wish to change to Retired or Exempt status: You have no CPE obligation. Submit the Retired or Exempt status form and be in compliance with the other requirements associated with the requested status (see form). There is no status change fee. 

• It is June 30, and you have not renewed for the current year and now plan to change to Retired or Exempt status: This is the same situation as the second bullet point above. You owe CPE, CPE late reporting noncompliance fee [link to Exceptions & Fees tab], and late filing fees. If applying for an Inactive license, you also owe the $25 Inactive licensee fee. 

• You renewed as Active for the current year. It is now after January 1, but not yet July 1, and you wish to change to Inactive status: You cannot change to Inactive status except at the time of renewal (MN Rules 1105.3000.F). You will need to wait for the next renewal window. You will incur the CPE obligation for CPE reporting for the current Fiscal Year (July 1 to June 30). 

Reactivating When Currently Retired, Exempt, or Inactive Status 

Request for reactivation (status change to Active) may be made at any time of the year and is made using the Status Change to Active Request form. It is effective upon approval. An exception is that Inactive status holders in good standing may use the current year's Renewal form to request a status change that would be effective on January 1 of that renewal year (or as of the date the renewal is accepted, if the renewal request is late). 

To reactivate from Retired, Exempt or Inactive to Active, the applicant must document 120 hours of CPE complying with MN Rules 1105.3000.E earned within three calendar (not fiscal) years of the date the Board receives your application. Qualifying CPE previously reported to the Board as well as any new CPE needed to meet requirements may be used; however, the applicant has the obligation to submit the detail as requested on the application form for all CPE reported. Complete the CPE reporting forms; do not submit your own spreadsheets or lists. Incorrectly completed applications/forms will be returned. CPE certificates of completion are not required unless the Board explicitly requests them from you.  

If you held an Active license after June 30 of a CPE reporting year then you have incurred a CPE reporting obligation. An exception to this is new licensees who have not yet held their license for a first full CPE reporting year—see description above. To request status change to any other status (Inactive, Exempt, or Retired), you are first required to be in good standing with that prior obligation: You must complete and report the required CPE and pay any fees. 

For example: 

• It is July 1, and you plan to change to Retired or Exempt status on December 31: You must report CPE that will make you compliant with the 1- and 3-year CPE reporting requirements. If you did not earn all CPE needed to meet the requirements, you will need to earn carryback and pay the CPE late earning noncompliance fee [link to Exceptions & Fees tab]. You must submit the Retired or Exempt status form and be in compliance with the other requirements associated with the requested status. 

• It is January 1, and you have not yet renewed for the current year and now plan to change to Retired or Exempt status: You must report CPE that will make you compliant with the 1- and 3-year CPE reporting requirements. You will owe the CPE late reporting noncompliance fee [link to Exceptions & Fees tab] or will, if you did not earn all CPE needed to meet the requirements, need to earn carryback and pay the CPE late earning noncompliance fee [link to Exceptions & Fees tab]. You must submit the Retired or Exempt status form and pay the $50 late filing fee. 

• It is January 1, and you have not yet renewed for the current year and now plan to change to Inactive status: You must report CPE that will make you compliant with the 1- and 3-year CPE reporting requirements. You will owe the CPE late reporting noncompliance fee [link to Exceptions & Fees tab] or will, if you did not earn all CPE needed to meet the requirements, need to earn carryback and pay the CPE late earning noncompliance fee [link to Exceptions & Fees tab]. You must submit the appropriate Late CPA Renewal form and pay the $50 late filing fee as well as the $25 Inactive licensee fee. 

CPE Limitations

CPE Limitations

The following hour limitations apply during the rolling three-year CPE period:

• A maximum of 60 hours may be claimed for presenting or instructing qualifying courses or seminars (see "Teaching/Speaking Credits" below for more details);

• A maximum of 60 hours may be claimed for authoring articles, books, or CPE courses for publication or for content review of the same (see "Authoring/Writing/Reviewing Credits" below for information on how to calculate and report);

• At least 24 hours must be obtained from attending group or blended learning programs.

• The identical self-study course may not be retaken for credit within the same one-year CPE period.

• A minimum of 60 hours must be obtained from technical learning activities (as defined in NASBA Fields of Study); and

• At least 72 hours must be obtained through approved CPE sponsors [link to Sponsors tab] (those meeting the requirements under MN Rules 1105.3100, subpart 1).

• Partial-hour credits are allowed as specified in the 2019 Statement on Standards for CPE. These vary by delivery method. Consult Standard 16 for details.

Teaching/Speaking Credits

Instructors, discussion leaders, or speakers who present a learning activity for the first time may receive CPE credit for actual preparation time up to two times the number of CPE credits to which participants would be entitled, in addition to the time for presentation, subject to regulations and maximums established by the Board.

For example, for learning activities in which participants could receive 8 CPE credits, instructors may receive up to 24 CPE credits (16 for preparation plus 8 for presentation). For repeat presentations, CPE credit can be claimed only if it can be demonstrated that the learning activity content was substantially changed and such change required significant additional study or research. See Standard 20.

Documentation for teaching/presenting credits needs to include the following:

• the name and contact information of the sponsor,

• the title and description of the content of the program, its date and location and the number of CPE hours those attending were awarded;

• a copy of the detailed timed agenda for the program;

• a statement by the licensee describing how the program contributes to the licensee's professional knowledge and competence; and

• the total hours (preparation and presentation) the licensee is claiming.

If you submit teaching/speaking credits as "Approved," be sure to include the NASBA registry number or otherwise note the approved sponsor (see the list of approved CPE sponsors [link to Sponsors tab]) in your records.

Authoring/Writing/Content Reviewing Credits

Writers of published articles, books, or CPE programs may receive CPE credit for their research and writing time to the extent it maintains or improves their professional competence. For the writer to receive CPE credit, the article, book, or CPE program must be formally reviewed by an independent party. CPE credits can be claimed only upon publication. CPE credits cannot be claimed for both authoring and presenting the same program or authoring and reviewing or presenting. See Standard 20 and 21.

Documentation for authoring/writing/reviewing credits needs to include the following:

• a copy of the publication (or in the case of a CPE program, course development documentation); for authoring credit it must name the CPA as author or contributor

• a statement from the writer or reviewer supporting the number of CPE hours claimed, and

• the name and contact information of the independent content reviewer(s) for authoring/writing credit or the publisher's representative for content reviewing.

If you submit writing credits as "Approved," be sure to include the NASBA registry number or otherwise note the approved sponsor (see the list of CPE sponsors [link to Sponsors tab]) in your records.

Independent Study Credits

NOTE: Independent study is not self-study. It is "an educational process designed to teach a participant a given subject using a learning contract with a continuing professional education program sponsor." (MN Rule 1105.0100 Subp. 9d)

The "learning contract" and the sponsor/instructor must meet the criteria defined in the CPE Standards (see Article 2.5). Some required outcomes include a written report and a presentation to the instructor/sponsor. The sponsor must certify the credits earned and provide their sponsor number (if applicable), name, and contact information.

Independent study can be taken from approved or nonapproved sponsors, as long as it meets the requirements of the Standards. For participants to claim the CPE, they must document the course as specified in MN Rule 1105.3200.

Sponsors

Approved CPE Sponsors

No self-study, nano learning or blended learning courses may be taken from any sponsor other than one approved for that method on the NASBA Registry. (MN Rule 1105.3100 Subp.2) 

Group (Live or Internet-based), Self-study, Nano, Blended: 

• NASBA Registry of CPE Sponsors 
  NOTE: Not all NASBA Registry sponsors are approved for all methods (group live, self study, nano, etc) of CPE delivery. Check the detail for a particular sponsor on the Registry to confirm its approved delivery method(s). 

Group (Live or Internet-based): 

• The office of the Legislative Auditor or State Auditor, if a peer review has been completed in the last three years and an unmodified report on such a review has been filed with the Board. This peer review must be similar in scope to a system review level peer review conducted on a CPA firm. 

• CPA firms who have had a system review level peer review completed in the last three-years and an unmodified report on such review has been filed with the Board. 

• Colleges and Universities whose academic programs qualify an applicant to sit for the CPA examination. (To convert college credits to CPE credits - one semester credit is equal to 15 CPE credits; one quarter credit is equal to 10 CPE credits.) 

• CPE programs sponsored by professional organizations recognized by the Board as Report Acceptance Bodies pursuant to part 1105.5300. 

• CPE programs sponsored by professional organizations recognized by another state's board of accountancy. 

Note to CPE providers not listed above: In order to be considered an approved CPE provider, you must be registered with NASBA's CPE Registry. Please visit NASBA's website for more information. 

Non-Approved CPE 

CPAs are allowed to take group internet-based and group live programs from non-NASBA CPE Registry/non-approved sponsors, provided the program contributes to the professional knowledge and competence of the individual CPA (keeping in mind that at least 72 CPE hours must be obtained through approved CPE sponsors). The program must meet the minimum standards of quality of development, presentation, measurement, and reporting of credits in the Statement on Standards for Continuing Professional Education (CPE) Programs jointly approved by NASBA and AICPA or such other standards acceptable to the board. 

Note: Self-study, nano learning and blended learning courses cannot be taken from non-approved sponsors. Those courses must be provided by a sponsor listed on the NASBA Registry as approved for the specific delivery method. 

Documentation for non-registry programs must consist of the following: 

• a certificate of attendance from the program sponsor containing the name and contact information of the sponsor, the title and description of the content of the program, its date and location and the number of CPE hours for which the licensee attended; 

• a copy of the detailed timed agenda for the program; and 

• a statement by the licensee describing how the program contributes to the licensee's professional knowledge and competence. 

Exceptions & Fees

CPE Exception Due to Hardship  

Minnesota Rules 1105.3300(B)  states that "The [B]oard may, in particular cases, make exceptions to the [CPE] requirements ... for reasons of individual hardship including health, military service, foreign residence, or other good cause." Individuals may submit to the Board in writing a CPE exception request, which the Board will review and determine whether to grant. The request, with any supporting documents, must be submitted to the Board by mail or email no less than two weeks prior to the next regularly scheduled  Board meeting date .  

CPE Noncompliance  

Minnesota Rules 1105.3000(E)  states "Failure to report CPE, failure to obtain CPE required by this part, reporting of an amount less than that required, or fraudulently reporting CPE is a basis for disciplinary action under  MN Statutes 326A.08 . A licensee not in compliance with this part shall be assessed a late processing fee of $50 for the first month, or partial month, of noncompliance and $25 per month, or partial month, of noncompliance thereafter until the date the licensee is in compliance with this part and provides: (1) documentation of compliance in writing; and (2) payment of the required late processing fee to the board." 

Remember : If you are not in compliance with the CPE requirements by June 30th and you need to use "carryback" hours from the subsequent fiscal year, the CPE non-compliance fees continue to accrue until the date you submit your certificates of completion for carryback hours along with payment of the CPE non-compliance fees to the Board. 

CPE Noncompliance Fee Chart   

The following rates are for items postmarked from JULY 1 to JULY 31, 2026.

Examples:

• Failed to complete CPE for reporting year FY26 on time (6/30/26): $50
• Earned CPE for FY24 and FY25 on time, but reported late (after 12/31/24 and 12/31/25 respectively): $700
• Earned FY FY25 on time but reported late (after 12/31/25) AND failed to complete FY26 CPE on time (6/30/26): $250