Frequently Asked Questions

The Board does not send confidential documents or private information by email, fax, text, or social media. Notice of a complaint or possible disciplinary action, for instance, is sent by mail – never email. Also, no staff person will ever ask you for bank account or credit card information. The only instance when you would provide credit card information is directly through the Online Services portal when submitting an application or renewal.

If you have concerns about the validity of an email that claims to come from the Board, please call the office at 651-296-7938.

Since mail is the primary means the Board uses to communicate official information, be sure you have provided the Board with your current address, as required by statute. You can update your address using the Online Renewal portal.

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1. Minnesota Exam Candidate: Applicants who designated “Minnesota” when applying with NASBA to sit for the CPA Exam, and who meet the residency requirements listed below, should apply as a Minnesota Exam Candidate (Instructions Overview).

Residency requirements: Minnesota candidates must either 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).

2. Non-Minnesota Exam Candidate: Applicants for a license from this Board who specified a state other than “Minnesota” when applying with NASBA to sit for one or more sections of the CPA Exam, or who hold a valid CPA license in another state but wish to apply for a Minnesota license, or who do not meet the description of a “Minnesota Exam Candidate” above, should apply as a Non-Minnesota Exam Candidate (Instructions Overview).

See the directions to Request Your Minnesota License and/or CPA Exam Information Be Sent to Another State [link to Current Licensee page when populated with this info]

The pass date on the certificate must be within the six months preceding or following the date an application was submitted to the Board. Note that the Board must also receive the passing grade certificate prior to the application expiring. For those required to submit continuing education as part of the application (see below), please note that the AICPA exam cannot be used to meet the CPE requirements.

No, it cannot be "doubled counted", similar to the same way that an internship needed to satisfy an education requirement cannot be double counted towards the experience requirement.

Do not enter carryback hours online. Only Board staff can enter your carryback hours. The only hours that can (and must) be entered online are those earned on time. Entering carryback hours online, or renewing before all required hours are earned, may be considered false reporting and could result in disciplinary action.

For those who do not have the required number of hours, there are two options:

1. Send the certificates of completion (for carryback hours only) and the appropriate CPE noncompliance fee to the Board. Approximately one to three business days after receipt by the Board, those carryback hours will be recorded and available to view in the Online Services portal. At that time, any additional hours may be entered if needed, and the renewal can proceed.

- OR -

2. Submit a completed paper renewal form (either the on-time or late renewal form, which is available in the Document Library) with the certificates of completion for carryback hours only and enclose the appropriate CPE noncompliance fee and renewal fee.

Technical learning activities contribute to the professional competence of a CPA in fields of study that directly relate to the profession of accounting and to the CPA’s field of business.

Non-technical learning activities contribute to the professional competence of a CPA in fields of study that indirectly relate to the CPA’s field of business.

The certificate of completion or the course description should list the field of study for which CPE credits will be awarded. Cross-reference that information with the NASBA Fields of Study to determine if that field is technical or non-technical.

Contact the course sponsor to provide that information.

Contact the course sponsor to provide that information.

Contact the course sponsor to provide that information. For CPE without a sponsor (as may be the case with writing or teaching), refer to the NASBA Fields of Study (see “Is it Technical or Non-Technical?” FAQ above).

Yes, partial hours are accepted and can be entered into CPE Reporting in the Online Services portal.

For group programs, independent study, and blended learning programs, a minimum of one full credit must be earned initially, but after that, credits may be earned in one-fifth or one-half credits (1.0, 1.2, 1.4, 1.5, etc.).

For self-study, a minimum of one-half credit must be earned initially, but after the first full credit has been earned, credits may be awarded in one-fifth or one-half increments (.5, 1.0, 1.2, etc.).

Nano learning credits must be earned only as a one-fifth credit (.2 credit).

A license cannot be renewed until all CPE requirements have been met. Any missing hours will need to be carried back. See the CPE Reporting section for more details on the carryback process.

See the “How are carryback hours entered in the Online Services portal?” FAQ in the Continuing Education section above.

For those required to report Minnesota CPE, please review the steps for requesting an exception from the CPE requirements due to hardship.

Non-Minnesota residents 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. (If the principal place of business is in a state other than the state of residence, please contact the Board office.)

If renewing using Online Services, select the "CPE Reporting" task. A box should appear asking for the abbreviation of the state of the principal place of business. If it does not appear, please contact the Board office.

If renewing using a paper form, write the abbreviation for the state in the space indicated in question 10A of the renewal form (and be sure to sign in the box as well).

If the CPE exemption is not claimed or reported by the December 31 deadline each year, the CPE late reporting fee for each year of non-renewal will be applied.

A $50 delinquency fee (per year it is late) is owed on all licenses, registrations, or permits being renewed after the December 31 deadline. This fee is in Minnesota Statute 326A.04, subd. 5(b)(6). The Board has no authority to waive this fee.

Active license holders (and for those switching to Inactive status):

Use the printable PDF Individual CPA Certificate Late Renewal Form (which can be found in the Document Library) and pay all applicable fees, including the CPE late reporting or noncompliance fee.

Inactive license holders:

Inactive licenses can be renewed using the Online Services portal after the December 31 deadline, and the delinquency fee will be added to the total due payable by credit card. Use the printable PDF Individual CPA Certificate Late Renewal Form (which can be found in the Document Library) and pay by check or money order if you are renewing for two or more years.

Sole Proprietor Firm permit:

SP Firm permits can be renewed using the Online Services portal after the December 31 deadline, and the delinquency fee will be added to the total due payable by credit card, provided the following:

• Your individual license is already renewed, and
• The firm does not do compilations or attest services.

Use the printable PDF Sole Proprietor Firm Permit Late Renewal Form (which can be found in the Document Library) if your individual license has not been renewed or if the firm does compilations or attest services.

CPA Firm permits:

Use the printable PDF CPA Firm Permit Late Renewal Form (which can be found in the Document Library) and pay all applicable fees.

An individual license must be renewed, or in process of being renewed, before a firm permit can be renewed. Also, if the answer to any of the peer review statements was “YES”, then the printable PDF Sole Proprietor Firm Permit Late Renewal Form (which can be found in the Document Library) must be filed. However, the individual license can be renewed using the Online Services portal.

INDIVIDUALS

Name Changes for Individuals: Legal name changes must be made in writing, either by email or mail to the Board office, within 30 days of the change. You must attach a copy of your legal name change documentation, such as:

• a marriage certificate that documents your previous name AND your new name;
• the pertinent section of a divorce decree that documents the name change; or
• a court-issued Order Granting Name Change.

You are required to provide the Board with your full legal name - no nicknames. Please allow up to 72 hours for the name change to be processed.

Address Changes for Individuals: Use one of these two options within 30 days of any change of mailing address:

• Use the Online Services portal to update your mailing address, - OR -
• Contact the Board in writing by email or mail.

To update your email address, notify the Board in writing by email or mail.

NOTE: During renewals, please first send a copy of the legal name change documentation to the Board to have the license record updated. Once it has been updated, the online renewal can proceed. Alternately, licensees can use the printable PDF form to renew (available in the Document Library) and enclose the name change document with the renewal.

FIRMS

Name Changes for Firms: Firms must download and send in the applicable name change request form – either for a CPA Firm, SP Firm, or RAP Firm. Proposed name changes for firms must be approved by the Board before implementation of the name change or renewal of the firm's license.

Address Changes for Firms: Please contact the Board in writing by email or mail within 30 days of any changes to your firm's address.

Licensees must enter the five digits of the license number and the last four digits of the Social Security number. License numbers can be found using the Find a CPA lookup on the Board’s website. If the license number has only four digits, try adding a zero or a “C” before the numbers. Contact the Board office for any further assistance.

Note: Only Active and Inactive licensees with current licenses have access to the Online Services portal. See the "What is the process for renewing after the December 31 deadline?” FAQ above for information on how to renew an expired license.

Some companies may block access to external sites or block online payment transactions. Contact the company’s IT help desk to determine if payment sites are blocked.

If a licensee backs out of the system or steps away from the site before finishing the renewal process, the Online Services portal will be locked out for a minimum of two hours, sometimes overnight. Gather any materials needed to complete the renewal ahead of time so that the renewal can be completed in one sitting.

Try clearing the browser history and/or cookies, using a different browser, or using a different device.

Wait two hours and try again.

Contact US Bank by clicking on the “Customer Service” link on the lower right-hand side of the screen.

The credit card information on the payment screen is not correct

Download, complete, and submit a Complaint Form. Please review the instructions on the form itself. Note that complaints must be submitted in writing; they cannot be received over the phone.

• For disciplinary and enforcement actions filed this year, please view the Current Orders.
• For disciplinary and enforcement actions filed between 2009 and last year, please view the Archive of Orders.
• For disciplinary and enforcement actions filed in 2008 or prior, please contact the Board office.