Skip to main content
MNCPA Requirements 2026Updated July 27, 2026

Minnesota CPA Requirements

Everything you need to become a CPA in Minnesota

120/150
Credit Hours*
1
Year Experience
$150
License Fee
120
CPE Hours/Year

Key Facts

  • 120-credit pathway available since January 2, 2026 (SF 3045)
  • 150-credit pathway sunsets June 30, 2030
  • 2 years experience required under 120-credit pathway
  • Annual license renewal cycle
  • 120 hours of CPE required every 3 years (reporting period differs from renewal)

*Minnesota offers a 120-credit pathway (SF 3045) with additional experience requirements. See Licensure Pathways below for details.

Education & Experience Requirements

Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.

Education Requirements

Degree RequiredBachelor's degree
Total Credit Hours150
Accounting Credits24
Business Credits24
Additional Requirements:
  • Must include auditing and tax courses
Minnesota offers alternative pathways. See Licensure Pathways below.

Experience Requirements

Total Experience12 months (1 year)
SupervisionLicensed CPA
Acceptable Experience Types:
  • Public accounting
  • Private industry
  • Government

Exam Eligibility

Education to SitBachelor's degree with accounting concentration
Accounting Credits to Sit24
These figures depend on your degree

The 24 accounting hours are the bachelor's route, which sets no separate business figure. A graduate accounting degree qualifies on its own, and the graduate business route accepts 24 undergraduate or 15 graduate accounting hours plus 24 hours of business-related or additional accounting courses.

Minimum AgeNone
Residency RequiredConditional

From July 1, 2026 you must also be a Minnesota resident, attend a Minnesota school, or work in Minnesota for qualifying experience. A nonresident may qualify by meeting one of those within the 90 days before or after the exam.

SSN RequiredYes

Licensing & CPE

Initial License Fee$150
Renewal Fee$100
Renewal Period1 year
CPE Hours Required120 per year
Ethics CPE RequiredYes

Licensure Pathways

ActiveSF 3045

Traditional 150-Credit Pathway (Sunsets June 30, 2030)

150
Credits
1
Year Exp.
  • 150 semester hours with accounting concentration
  • 1 year of professional experience
  • This pathway sunsets June 30, 2030
ActiveSF 3045

120-Credit + Experience Pathway

120
Credits
2
Years Exp.

Effective: January 1, 2026

  • Bachelor's degree (120 credits)
  • 2 years of professional experience
  • Minnesota previously used a 120+2yr model before 2006
ActiveSF 3045

Master's Degree Pathway

150
Credits
1
Year Exp.

Effective: January 1, 2026

  • Master's degree
  • 1 year of professional experience

Minnesota State Board of Accountancy

Minnesota State Board of Accountancy

Visit Official Website(opens in new tab)
(651) 296-7938
boa@state.mn.us

Application Tips

  • 1.Verify current requirements on the official state board website before applying
  • 2.Have official transcripts sent directly from your educational institution
  • 3.Allow 4-6 weeks for application processing
  • 4.Keep copies of all submitted documents for your records
Disclaimer: Requirements may change. Always verify current requirements with the Minnesota State Board of Accountancy before beginning your application. Last updated: 2026-07-27.

Minnesota CPE & License Renewal

120
CPE Hours Per Period
1 Year
Renewal Cycle
~120
Hours Per Year
Required
Ethics CPE
Initial License Fee
$150
Renewal Fee
$100 every 1 year

Frequently Asked Questions

Minnesota CPA licenses renew annually. CPE is reported on a 3-year cycle with 120 hours required.

Ready to Start Studying?

Find the perfect CPA review course for your Minnesota CPA journey.