Title: Certified Public Accountant (CPA) Firm -Sole Proprietor / Corporation / Partnership / LLP / LLC
Alternate Title: CPA Corporation
Description: Minnesota State Board of Accountancy (BOA)
Subject: Accountants
Certified Public Accountant Firms
Certified Public Accountants (CPAs)
Creation Date: 9/11/2008 2:11:27 PM
Modification Date: 8/24/2026 12:53:02 PM
Agency Name: Accountancy (BOA), Minnesota State Board of
Agency URL: https://mn.gov/boa/
Agency Description:
The mission of the Minnesota Board of Accountancy is to protect the public through the regulation of the practice of accounting by Certified Public Accountants, Registered Accounting Practitioners and others in Minnesota by: Ensuring that those entering the practice meet standards of competency by way of education, experience and examination; Establishing standards of practice for those certified or registered to practice; Requiring that anyone practicing or offering to practice accounting be certified or registered and continue to maintain their professional competence; Enforcing the laws, rules and standards governing the practice of accounting in Minnesota in a fair, expeditious and consistent manner.
Agency Phone: 651-296-7938
800-627-3529 TTY
Agency Fax: Agency URL: https://mn.gov/boa/
Agency Address:
85 E. 7th Place, Suite 125
St. Paul
MN
55101
Unit Name:
Unit URL:
Unit Description:
Unit Phone: Unit Fax: Contact person(s): boa@state.mn.us
Unit URL:
Audience:
Application URL: https://boa.state.mn.us/OnlineApps/Account/Login?ReturnUrl=%2fOnlineApps%2f
Renewal URL: https://boa.state.mn.us/Renewal/login.aspx?ReturnUrl=%2fRenewal%2f
Versa URL:
Requirements:
Review:
Apply for a MN License
Current Licensees
Already Licensed in Another State
Active-Duty Military, Veterans and Spouses
Rules: 1105.4000 - .6400
Statutes: 326A
Forms:
Sole Proprietors should complete and submit the printable PDF Application for Minnesota Sole Proprietor Firm Permit along with the required documents and appropriate fee(s). These applications are reviewed at Board meetings and must be received in the Board office no later than 10 days prior to the next regularly scheduled Board meeting.
Note: If you are a single-member firm but registered with the Secretary of State, you are not legally considered a "Sole Proprietor".
- For All Other CPA Firm Types
CPA Corporations, CPA Partnerships, CPA LLPs, and CPA LLCs should complete and submit the printable PDF Application for Minnesota CPA Firm Permit along with the required documents and appropriate fee(s). These applications are reviewed at Board meetings and must be received in the Board office no later than 10 days prior to the next regularly scheduled Board meeting.
- For non-CPA or non-RAP Minnesota Owners of a Firm
Please note that EACH non-CPA or non-RAP Minnesota owner of a firm must complete page 5 of the application and include an additional $45 fee, which may be added to the $100 firm permit fee check or money order made payable to MN Board of Accountancy; there is no need for separate payment.
Renewal
Sole Proprietor firms that do not perform work that requires peer review may renew the permit through Online Services. Renew the individual license first, then select to continue with renewal of sole proprietor permit.
Sole Proprietors that must undergo peer review and all other CPA firms must submit the appropriate printable PDF paper renewal form available through the Document Library: -CPA Sole Proprietor Firm Permit Renewal Form -CPA Firm Permit Renewal Form
Fees:
$100
$45 addition fee for EACH non-CPA or non-RAP Minnesota owner of a firm
Period of Issuance:
All CPA firm permits expire on December 31st of each year.
Length of Determination:
All CPA initial firm permit applications must be reviewed for approval at Board meetings.
Other Info:
Activity: CPA Corporation
Certified Public Accountant (CPA)
Accountant
License Detail URL:
Apply for a MN License
Current Licensees
Find a CPA Individual
Find a CPA Firm
