Minnesota CPA CPE Requirements

How to reach the regulator directly.

Minnesota Board of Accountancy
85 East 7th Place, Suite 125
St. Paul, MN 55101-2143

Tel: (651) 296-7938
Fax: (651) 282-2644

Email: holly.a.salmela@state.mn.us

The regulator's own published rules and related resources.

Minnesota Board of Accountancy

The total continuing education hours required.

120 hours.

Registered Accounting Practitioners (RAPs): 90 hours.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

A licensee holding a certificate with an active status shall:

1. complete a minimum of 20 hours of continuing professional education complying with the Board rules each year;
2. in a rolling three-year period, complete a minimum of 120 hours of CPE complying with the Board rules including at least eight hours in regulatory ethics or behavioral ethics.

CPE Hour Limitations.
Effective April 28, 2014: The following hour limitations apply during the rolling three-year CPE period:

1. a maximum of 60 hours may be claimed for presenting or instructing qualifying courses or seminars;
2. a maximum of 60 hours may be claimed for authoring articles, books, or CPE courses for publication;
3. Updated January 9, 2018: at least 24 hours must be obtained from attending 'group' or 'blended learning' programs;
4. Effective January 9, 2018: Technical Subjects Requirement: A minimum of 60 hours must be obtained from 'technical' learning activities as defined in the NASBA Fields of Study, July 2016 revision, and incorporated by reference; and
5. at least 72 hours must be obtained through programs meeting the registry requirements under subpart 1 (refer to "General Characteristics of Accredited Education" / "Regular qualifications" below).

Prior to January 9, 2018: a maximum of 24 hours may be obtained from programs in the subject area of personal development defined as a field of study that covers such skills as communications, managing the group process, dealing effectively with others, interviewing, counseling, and career planning; and

• NOTES: February 6, 2018: The 2018 MN CPE revisions have eliminated the personal development 'restriction' noted above and in its place, added the new 'Technical Subjects' requirement (noted in 'D' above).
• To facilitate the transition to the 'Technical Subjects' requirement noted above, the MN Board has provided this additional information (http://www.boa.state.mn.us/Licensing/cpe.html#requirements):
  • "All existing CPE hours [earned prior to Januuary 9, 2018] with the exception of 'Personal Development' will be categorized as "Technical." As you review the new requirements, you will see that the fields of study eligible for CPE are categorized as either "Technical" or "Non-Technical." The new rules require that you earn a minimum of 60 'technical' hours every rolling three-year period. Technical fields, as described in the 2016 Standards and the NASBA Fields of Study document, are roughly similar to what the Board previously referred to as "General." However, the two are not completely identical."
  • "By classifying all previously earned hours, with the sole exception of 'personal development' hours, as technical, the Board intends to avoid complications in the transition that do not serve the public interest. Analysis by the Board of existing licensee CPE data shows that grandfathering in these hours as technical should place anyone who was already on the path to CPE compliance for the 2015 - 2018 three-year cycle in good stead under the new rules."
  • "In future, you will classify ethics hours as either technical (regulatory) or non-technical (behavioral). However, as noted above, for the transition all previously earned Ethics hours will be classed as technical, as will all writing and teaching hours. In future, the CPE delivery methods of writing and teaching may be technical or nontechical, depending upon their field of study. Most courses previously categorized as "Personal Development" become non-technical; but some may now be technical. Always refer to the NASBA Fields of Study or check the documentation from the CPE sponsors before deciding whether CPE earned after the new rules went into effect should be categorized as technical or nontechnical."

Effective September 18, 2008 - April 27, 2014: The following hour limitations apply during the three- year CPE period:

1. at least 60 hours must be obtained from other than instructor preparation or presentation;
2. at least 60 hours must be obtained from other than the writing of articles, books, or CPE courses for publication;
3. at least 24 hours must be obtained from other than self-study programs; and
4. at least 96 hours must be obtained from programs in subject areas other than personal development as defined in the Statement on Standards for Continuing Professional Education (CPE) Programs.

Effective September 18, 2008: The continuing professional education hour limitations (noted above), do not apply to a registrant (RAP).

Effective July 1, 2004: The eight hours of accounting ethics or business ethics are first effective for the three-year period ending June 30, 2006.

How the reporting cycle is structured.

Rolling Triennial, with each CPE year ending on June 30.

A continuing professional education period (CPE year) is one year, from July 1 to June 30.

When a reporting cycle begins.

July 1.

How completed credits are reported to the regulator.

A licensee holding a certificate with an active status shall:

1. complete the required CPE by June 30 each year; and
2. report the required CPE to the board on a form provided by the board by December 31 each year.

Certificates may not be renewed until CPE requirements are met or an exception is granted.

Updated April 28, 2014: Persons seeking renewal of certificates with an active status shall file with their applications a signed statement indicating they have met the requirements for participation in a program of continuous learning as set forth in this chapter and indicate the number of hours claimed for each of the three preceding years ending on June 30. The licensee shall report the hours claimed, separately identifying those programs meeting the registry requirements (refer to "General Characteristics of Accredited Education" / "Regular qualifications" below), and those programs not meeting the registry requirement (refer to "General Characteristics of Accredited Education" / "Other qualifications" below).

The licensee shall be responsible for documenting the acceptability of the program and the validity of the credits. Documentation must be retained for five years following completion of each program.

Updated April 28, 2014: Documentation of participation in a program of learning for programs meeting the registry requirements of this chapter (refer to "General Characteristics of Accredited Education" / "Regular qualifications" below) must include a certificate of attendance that contains the registry number of the program. For programs that do not meet the registry requirements of this chapter (refer to "General Characteristics of Accredited Education" / "Other qualifications" below), documentation of participation must include:

1. 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, the date of the program, the location of the program, and the number of CPE hours for which the licensee attended;
2. a copy of the detailed timed agenda for the program; and
3. a statement by the licensee describing how the program contributes to the licensee's professional knowledge and competence.

Beginning with the July 31, 2011 reporting requirement: All CPE reporting will be done online using online services. The Board no longer accepts paper CPE reporting forms.

The renewal or reporting deadline.

The CPE period ends on June 30, annually.

Effective April 28, 2014: Beginning in calendar year 2014, licensees holding an active certificate on June 30 shall report to the board by December 31 of each year the continuing professional education hours earned during the one- and three-year CPE period ended on June 30.

Effective January 1, 2010: At each June 30, licensees holding a certificate with an "active" status shall comply with the one- and three-year continuing professional education requirements.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

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 Minnesota Statutes, section 326A.08). A licensee not in CPE compliance on June 30 of each year shall be assessed a late processing fees for each month of noncompliance thereafter until the date the licensee is in compliance with CPE and provides documentation of compliance in writing to the board.

Updated April 28, 2014: The board shall conduct audits to verify information regarding hours of CPE attendance in order to determine compliance with the continuing professional education requirements of this chapter through inspection of documentation supplied by the licensee. In cases where the board determines that documentation supplied by the licensee is not sufficient or the programs do not meet the requirements, 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 shall be assessed the late processing fee. Fraudulent reporting is a basis for disciplinary action.

Reduced or prorated requirements for a first renewal.

Effective April 28, 2014: The following requirements apply to licensees granted an initial certificate with an active status.

1. Licensees receiving their initial certificate between January 1 and June 30:
   1. are exempt from the CPE requirement for the CPE period ended June 30 in the same year as the date the initial certificate was granted;
   2. must complete the 20-hour requirement by June 30 of the year following the date the initial certificate was granted; and
   3. must complete the 120-hour requirement [and the ethics requirement] by the June 30 three years after the date in which the initial certificate was granted.
2. Licensees receiving their initial certificate between July 1 and December 31:
   1. are exempt from the CPE requirement for the CPE period ended June 30 in the year following the date the initial certificate was granted;
   2. must complete the 20-hour requirement by June 30 two years after the date in which the initial certificate was granted; and
   3. must complete the 120-hour requirement [and the ethics requirement] by June 30 four years after the date in which the initial certificate was granted.

Effective July 1, 2004 - April 27, 2014: Licensees granted an initial certificate with an active status have no continuing professional education hour requirement for the year ending June 30 during which the initial certificate was granted. The 120-hour requirement [and the ethics requirement] is not effective for these licensees until the June 30 following the third anniversary of the initial certificate issuance, at which time at least 120 hours of CPE [and the ethics requirement] complying with this chapter must be completed. The 20-hour per year requirement is not effective for these licensees until the June 30 following the first anniversary of the initial certificate issuance. (The phrase "and the ethics requirement" was added in two places on September 18, 2008.)

Registered Accounting Practitioners: A registrant's initial 3-year period starts on July 1 following the date the individual is initially registered by the board.

Rules for professionals licensed elsewhere.

A nonresident licensee holding a certificate with an active status issued by this state meets the CPE requirement of this chapter by meeting the CPE requirements for renewal of a certificate in the state in which the licensee's principal place of business is located.

Nonresident applicants for renewal of a certificate shall demonstrate compliance with the CPE renewal requirements of the state in which the licensee's principal place of business is located by signing a statement to that effect on the renewal application of this state.

If a nonresident licensee's principal place of business state has no CPE requirements for renewal of a certificate, the nonresident licensee must comply with all CPE requirements of this state.

Who may be excused from all or part of this requirement.

Exception to Continuing Professional Education Requirement:

1. The board may make an exception to the requirement for a licensee who is retired or who does not perform or offer to perform for the public one or more kinds of services involving the use of accounting or auditing skills, including:
   1. the issuance of reports on financial statements or other compilation communication;
   2. furnishing one or more kinds of management advisory, financial advisory, or consulting services;
   3. the preparation of tax returns; or
   4. furnishing advice on tax matters.

   Licensees shall request an exception only in connection with the application for certificate renewal or with a request to change the status of a licensee's certificate from "active" to "inactive" or "exempt."

2. The board may in particular cases make exceptions to the requirements for reasons of individual hardship including health, military service, foreign residence, or other good cause.
3. A licensee granted an exception by the board must place the word "inactive" adjacent to the licensee's CPA title on any business card, letterhead, or any other document or device, with the exception of the CPA certificate, on which the CPA title appears.
4. A licensee granted an exception by the board must comply with a reentry competency requirement defined by the board, before the licensee may discontinue the use of the word "inactive" in association with the CPA title.

Inactive Status:
A licensee electing to change the status of the licensee's certificate from a status of "active" to a status of "inactive" must:

1. notify the board of the request in writing on a form provided by the board; and
2. provide the board with documentation showing completion of a minimum of 120 hours of CPE required under this chapter during the three-year period ended June 30 preceding the effective date of the status change, with a minimum of 20 hours each year.

The change in status from "active" to "inactive" is effective on January 1 following completion of the items (1) and (2) above.

Reactivation from Inactive Status:
A licensee holding a certificate with an inactive status who elects or is required to have an active certificate shall complete at least 120 hours of CPE complying with this chapter during the three-year period preceding application for an active certificate. Such licensee shall identify and complete a program of learning designed to demonstrate the currency of the licensee's competencies directly related to the licensee's area of service.

Whether unused credits can apply to the next period.

No carryforward of CPE from one period to the next is allowed. A licensee may carryback CPE hours earned after June 30 to satisfy the requirements of a prior CPE period provided that the late processing fees are paid. Carryback hours used to satisfy the requirements of a prior CPE period must not also be used to satisfy the requirements of the period in which they were completed.

→ CE Tracking calculates carryover for you

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

Effective January 9, 2018: The MN Board has rewritten their rules to be effective for one-year and three-year periods ending on June 30, 2018. As part of these rule updates, The Board now requires that 50% of the hours earned in any 3-year period must be in 'technical subjects' as defined in the 2016 NASBA Standards for CPE Programs. Also, associated to this new 'Tecnical Subjects' requirement is the elimination of the 24-hour, 3-year restriction on 'personal development' programs. Also, as part of these regulation updates, the Board has adopted 'nano-learning' and 'blended learning,' from NASBA Registry providers along with the CPE credit calculations and increments as noted in the 2016 NASBA Standards. Refer to the paragraphs above which are prefaced with "Effective" or "Updated" January 9, 2018:" for further details.

Effective April 28, 2014: The MN Board has rewritten their rules to be effective for one-year and three-year periods ending on June 30, 2014. The Board states that the actual CPE rules have not changed although licensees should be aware of the new language. Refer to the paragraphs above which are prefaced with "Effective April 28, 2014:" for further details.

Reporting Date:

Effective April 28, 2014: Beginning in calendar year 2014, licensees holding an active certificate on June 30 shall report to the board by December 31 of each year the continuing professional education hours earned during the one- and three-year CPE period ended on June 30.

Effective January 1, 2010: Initial issuances of certificates after January 1, 2010, shall expire on the December 31 following issuance and shall thereafter be renewed so as to place the certificate in the correct renewal cycle established for the licensee's last name.

Effective January 1, 2010: Licensees who have obtained a legal name change shall, upon renewal, have their certificates renewed so as to place the certificate in the correct renewal cycle established for the licensee's last name.

Effective January 1, 2010: Notwithstanding the three-year renewal period established by this part, at each June 30, licensees holding a certificate with an "active" status shall comply with the one- and three-year continuing professional education requirements.

Effective January 1, 2010: Beginning in calendar year 2011, licensees holding an active certificate on June 30 shall report to the board by July 31 of each year the continuing professional education hours earned during the one- and three-year CPE period ended on June 30. The report shall be made as required by the board and no report under this item shall be required of a licensee in the final year of the renewal cycle.

Breakdown of Specific Requirements:
Effective September 18, 2008: The following hour limitations apply during the three-year CPE period:

1. at least 60 hours must be obtained from other than instructor preparation or presentation;
2. at least 60 hours must be obtained from other than the writing of articles, books, or CPE courses for publication;
3. at least 24 hours must be obtained from other than self-study programs; and
4. at least 96 hours must be obtained from programs in subject areas other than personal development as defined in the Statement on Standards for Continuing Professional Education (CPE) Programs.

Breakdown of Specific Requirements:
Effective July 1, 2004: The eight hours of accounting ethics or business ethics are first effective for the three-year period ending June 30, 2006.

Requirements for New Licensees:
Effective July 1, 2004: Licensees granted an initial certificate with an active status have no continuing professional education hour requirement for the year ending June 30 during which the initial certificate was granted. The 120-hour requirement [and the ethics requirement] is not effective for these licensees until the June 30 following the third anniversary of the initial certificate issuance, at which time at least 120 hours of CPE [and the ethics requirement] complying with this chapter must be completed. The 20-hour per year requirement is not effective for these licensees until the June 30 following the first anniversary of the initial certificate issuance.

Exemptions:
Effective July 1, 2004: Active Status to "Other Than Active" Status: Licensees electing to change the status of the licensee's active certificate to a status other than active can only do so effective on the January 1 following the licensee's written request for the change and on a form provided by the board. The request shall be accompanied with documentation showing that the licensee completed at least 120 hours of continuing professional education required by this chapter during the three-year period ended June 30 preceding the effective date of the status change, with a minimum of 20 hours each year.

Breakdown of Specific Requirements:
Effective January 1, 2003: At least eight (8) hours (4 hours for RAPs) shall be in accounting ethics or business ethics.

Exemptions:
Effective January 1, 2003: The board may make an exception to the continuing professional education requirements for a licensee who is retired or who does not perform or offer to perform for the public one or more kinds of services involving the use of accounting or auditing skills, including the issuance of reports on financial statements or other compilation communication; furnishing one or more kinds of management advisory, financial advisory, or consulting services; the preparation of tax returns; or the furnishing of advice on tax matters.

Enforcement:
Effective January 1, 2003: A licensee not in compliance with this part on June 30 of each year 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 and provides documentation of compliance in writing to the board.