MN CPE Requirements

Minnesota CPAs must complete continuing professional education on both a yearly basis and a rolling 3-year basis. Each reporting year runs from July 1 through June 30. Licensees must complete at least 20 hours each year, a minimum of 120 hours in each rolling 3-year period, and 8 hours of ethics during that rolling 3-year period. Minnesota does not allow carryforward, but it does allow carryback if the required late-processing fees are paid.

This page provides general educational information to help certified public accountants understand how Minnesota determines CPA CPE requirements for license renewal, including annual and rolling reporting periods, ethics requirements, technical and approved-hour minimums, delivery-method limits, documentation expectations, and nonresident considerations.

Minnesota CPA CPE Requirements at a Glance

The chart below summarizes the core CPE requirements every MN CPA should know:

License Renewal Date and CPE Reporting Period

Minnesota uses a CPE reporting year from July 1 through June 30. CPE for a given year must be earned within that period and reported by December 31. Minnesota also applies a rolling 3-year framework on top of the annual requirement.

Minnesota CPA Continuing Education Requirements

An active licensee must complete at least 20 hours each year, at least 120 hours in a rolling 3-year period, and 8 hours of ethics within that rolling 3-year period. Minnesota’s Board materials also show additional structure within the 120-hour total, including minimums for technical learning, approved-sponsor hours, and group or blended learning.

Ethics Requirement

Minnesota requires 8 hours of ethics in each rolling 3-year period. Those hours may be any combination of behavioral or regulatory ethics.

Subject-Matter and Delivery Requirements

Minnesota’s Board summary shows these additional rolling 3-year minimums:

• 60 technical hours
• 72 hours from approved sponsors
• 24 hours of group or blended learning

Carryforward and Carryback

No carryforward of CPE from one period to the next is allowed. Carryback is allowed if the required late-processing fees are paid, but hours carried back to a prior period cannot also be used for the period in which they were completed.

Reporting and Documentation

Licensees must retain CPE documentation for 5 years following completion of each program. A percentage of CPAs are audited each year and may be required to submit a complete record of CPE for the previous 3-year reporting period.

Newly Licensed CPAs and Nonresidents

When a new CPA must begin reporting depends on when in the reporting year the license was issued. Nonresidents licensed in their principal state of business who meet that state’s CPE requirements and seek exemption from Minnesota CPE requirements must claim that exemption every year by December 31.

Status Changes

A licensee moving from inactive to active status must complete at least 120 hours of qualifying CPE during the 3-year period preceding the application for active status.

Minnesota CPA CPE Courses: What to Know

Minnesota is one of the more structured states for CPE planning because it combines annual, rolling 3-year, ethics, technical, approved-sponsor, and delivery-method requirements. Course selection should be planned across the full 3-year cycle, not just year to year.

Self-Study and Accepted Formats

Minnesota accepts self-study, blended learning, and nano-learning programs offered by NASBA Registry sponsors approved for those specific delivery methods. Group learning can be live or internet-based.

Audio-Based Self-Study and LumiQ

LumiQ provides CPE credits in an audio-based format designed to support Minnesota CPAs through accessible, on-demand learning. Licensees remain responsible for making sure any course they complete fits Minnesota’s annual minimum, rolling 3-year requirements, ethics requirement, sponsor requirements, delivery-method rules, and documentation standards.

CPAs remain responsible for:

• Completing at least 20 hours each reporting year
• Completing at least 120 hours in each rolling 3-year period
• Completing 8 hours of ethics in each rolling 3-year period
• Meeting the technical, approved-sponsor, and group/blended minimums
• Reporting by December 31 each year
• Keeping supporting documentation for 5 years
  

LumiQ does not determine a licensee’s individual Minnesota CPA license renewal obligations and does not provide legal, regulatory, or individualized compliance advice.

Minnesota CPA License Renewal

The Minnesota Board of Accountancy is the final authority on Minnesota CPA license renewal and continuing education compliance. Licensees should treat Minnesota statutes, rules, Board summaries, and renewal materials as controlling.

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Reviewed by Danielle Marion, Regulatory Compliance Manager at LumiQ. Danielle has more than 20 years of experience in regulatory compliance and professional education governance, including leadership roles at Deloitte LLP.

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