Minnesota Board of Accountancy

Regulation • Licensure • Enforcement • Public Service



What Is a Rule and How Are Rules Made?

An administrative rule is a general statement adopted by an agency to make the law it enforces or administers more specific or to govern the agency's organization or procedure.

An agency may adopt a rule only after the legislature has enacted a law granting this authority to the agency. An agency rule that is adopted under the rulemaking provisions of MN Statutes, Chapter 14, has the force and effect of law. Rulemaking in Minnesota: A Guide explains each step of the rulemaking process in Minnesota.

Office of the Revisor

Administrative rulemaking follows a very specific and transparent process which is outlined in the following document:

 Rulemaking Flow Chart

Receive Notice When the Board Is Engaged in Rulemaking

Use the link below to be added to the Board's rulemaking email list and receive updates as they become available.

 Subscribe to rulemaking email list

Notice of Proposed Rule Changes

Update on Current Rulemaking Docket

The Board published in the April 22, 2024, issue of the State Register a Dual Notice of Intent to Adopt Rules Without a Public Hearing Unless 25 or More Persons Request a Hearing, And Notice of Hearing if 25 or More Requests for Hearing Are Received; Minnesota Rules, parts 1105.2000, 1105.2560, and 1105.3000 — Proposed Rules Governing Examination Credit Requirements and Continuing Professional Education Late Processing Fees.

As the Board did not receive 25 or more requests for a hearing on Rule Package R‑04579, the hearing previously scheduled for June 4, 2024, has been canceled.

The proposed rule modifications:

  • change the Uniform CPA Examination section validity from 18 months to 30 months, using the AICPA score release date as the date by which to calculate that window;
  • cap late processing fees related to CPE to no more than the applicable accrued fee for the three-year CPE reporting cycle associated with the renewal that would reestablish an individual’s license as “valid”; and
  • make related housekeeping modifications.


Documents related to this rulemaking can be found below.

Proposed Rule Language Statement of Need and Reasonableness (SONAR) Dual Notice (Full Text)


Recently Completed Rulemaking Docket

The Board published in the October 2, 2023, issue of the State Register Adopted Permanent Rules Relating to the Licensure and Regulation of Accountants, Minnesota Rules, Chapter 1105.

The rules became effective October 9, 2023.

For the authoritative version of Minnesota Rules, Chapter 1105, see the Reviser's website.

  Revisor: MN Rules 1105

Current Rulemaking Docket

A summary of recent and in-process rulemaking as a PDF.

 Rulemaking Docket

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