The 2025 MN Legislature passed legislation that creates two new pathways to becoming a CPA. As of January 1, 2026, candidates can qualify for licensure with either a Bachelor's degree + 2 years of experience, or a Master's degree + 1 year of experience.  (The current pathway that requires a bachelor’s with 150 semester hours will sunset on June 30, 2030.) Click /boa/assets/Pathways_to_Licensure_Nov2025_tcm1233-744174.pdfhere for additional information.

Candidates may apply using one of these two new pathways on or after January 2, 2026.

Another provision in the legislation broadens interstate practice mobility in Minnesota and is effective immediately.

Changes to Minnesota Statutes, section 326A can be found here: Ch. 326A MN Statutes. Specific changes made during the 2025 session are provided in the box at the top of the page.

The Board of Accountancy has implemented new rules [link to About the Board, tab #4 - Rulemaking] to conform with the new legislation.