Continuing Professional Education

Active status CPA or RAP licensees must participate in a program of learning designed to maintain professional competency. The program must meet the minimum standards of quality of development, presentation, measurement, and reporting of credits in the Statement on Standards for Continuing Professional Education (CPE) Programs (Revised December 2019) jointly approved by NASBA and AICPA or other standards acceptable to the Board.

CPE Requirements

CPAs: See below. For additional information, see MN Rules 1105.3000-1105.3350.

• There are both single reporting year and rolling three-year CPE requirements.
• The CPE reporting (or "fiscal") year runs from July 1 to June 30.
• CPE for any given year must be earned within the July 1 to June 30 period and reported by no later than December 31.
• Nonresidents 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.
• Each reporting year you must earn a minimum of 20 hours.
• In any given three-year reporting period, you must have a minimum of 120 hours, with 8 of those hours being in regulatory (technical) or behavioral (nontechnical) ethics.
• Carry forward of hours is not allowed.
• Carry back of hours is allowed, provided the CPE noncompliance fees are paid as required by MN Rules 1105.3000 E.
• Recordkeeping: Licensees are required to retain CPE coursework documentation for five years following completion of each program. What that documentation must consist of is described on the CPE Reporting page.
• When a new CPA must begin reporting depends upon when in the reporting year they were licensed. Please see MN Rules 1105.3000 G for details.

RAPs: See MN Rules 1105.7000 for your requirements and limitations.

CPE Compliance Audit

Each year a percentage of CPAs will be contacted by the Board and required to submit a complete record of CPE for the previous three-year reporting period as part of an ongoing audit process. In cases where the board determines that the hour information supplied by the licensee is not supported by the documentation supplied by the licensee or the hours do not meet the requirements of this chapter, 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 must pay a late processing fee (see MN Rule 1105.3000(E). Fraudulent reporting is a basis for disciplinary action.

CPE Reporting

CPE for Newly Licensed CPAs and Non-Residents

CPE Compliance at the Time of Status Change

CPE Hours Limitations

Approved and Non-Approved Sponsors

CPE Exceptions and Noncompliance