CPA Licensing Requirements in Minnesota


For Candidates in Minnesota who have Passed the Uniform CPA Exam

Experience Requirement

Minnesota requires that all applicants for a CPA license complete at least one year, and no less than 2,000 hours, of accounting experience.

Applicants may earn experience in the fields of government, industry, public accounting, or academia.

An actively licensed CPA must verify experience on behalf of the license candidate to the Minnesota Board of Accountancy.

Education Requirements

The educational requirements for earning a CPA license in Minnesota vary depending on the initial educational requirement the applicant fulfilled.

If option one, two, or three is fulfilled:

  • Complete 150 semester hours of college education with no other specific course requirements

If option four is fulfilled:

  • Complete 150 semester hours that include:
    • 24 semester hours of upper-level courses in auditing, financial accounting, management accounting, and taxation
    • 24 semester hours of business classes
    • A maximum of six of these 48 hours may be from internships or life experience

Ethics Exam Requirement

Candidates for a CPA license in Minnesota must complete the AICPA ethics exam within two years of applying for the license.

Additional Requirements

  • Candidates must submit a certificate to practice to the Minnesota Board of Accountancy
    • To include a $165 application fee
  • Candidates must also submit three personal references, to be sent to the board directly by the person filling out the reference form found at the bottom of the certificate to practice
  • Candidates renew their licenses every year by December 31
    • Can be completed online
    • The renewal fee is $100

Continuing Professional Education Requirements

The Minnesota Board of Accountancy has a three-year CPE cycle. The following requirements must be met within each three-year cycle:

  • Complete 120 CPE hours
    • At least 20 CPE hours must be completed per year
    • Applicants must complete at least 8 hours of ethics training
  • The CPE period is based on the fiscal year, July 1 – June 30