To become a CPA in Minnesota, you’ll need to meet the following requirements:
- Education: A bachelor’s degree or higher with specific accounting coursework – Minnesota introduced two new licensure pathways from 1 January 2026, with the existing 150-hour pathway remaining available until it sunsets on 30 June 2030
- Exam: Pass all four sections of the Uniform CPA Exam through NASBA’s CPA Examination Services, within a 30-month rolling credit window
- Experience: 1 year (150-hour or master’s pathway) or 2 years (bachelor’s pathway), in accounting, attest, tax, advisory, or consulting
- Ethics: Pass the AICPA Professional Ethics Comprehensive Course “For Licensure” within 6 months before or after submitting your license application
- International candidates: No residency requirement from 1 July 2026 for candidates meeting educational requirements; SSN required; foreign credentials evaluated by NIES or ECE only
- Licensure and CPE: Apply to the Minnesota Board of Accountancy once all requirements are met, then renew annually by 31 December with no grace period and a minimum of 20 CPE hours per year
Three licensure pathways are available from 1 January 2026: Minnesota now offers a bachelor’s degree plus two years of experience, a master’s degree plus one year of experience, and the existing 150-hour pathway plus one year of experience.
All three are currently active under the transitional period provisions of MN Statute 326A.03 Subd. 6b. The 150-hour pathway sunsets on 30 June 2030, after which only the bachelor’s and master’s pathways remain.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.
Minnesota CPA requirements: quick summary
| CPA requirement | Minnesota |
|---|---|
| Hours to sit for exam | Bachelor’s degree + 24 upper-level accounting hours (4 areas) |
| Hours to license | Pathway 1: 150 hours; Pathway 2: bachelor’s degree; Pathway 3: master’s degree |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Work experience | 1 year (Pathways 1 and 3) or 2 years (Pathway 2) |
| Ethics requirement | AICPA Professional Ethics exam, within 6 months of license application |
| Credit window | 30 months, rolling from score release date |
| CPE | 120 hours per rolling 3-year period, 20 hours per year minimum |
| Tier system | One-tier |
| International candidates | No residency required from 1 Jul 2026; SSN required |
Minnesota CPA licenses expire on 31 December each year and there is no grace period. The Minnesota Board is explicit on this: “There is no grace period with license or permit expiration.”
If you miss the 31 December renewal deadline, your license immediately lapses and you must file a late renewal with a $50 delinquency fee per year of expiration. Build the December renewal window firmly into your calendar each year.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Minnesota?
Minnesota uses different education thresholds for sitting the exam and obtaining a license, with three active licensure pathways available during the current transitional period.
Requirements to sit for the exam
Candidates must meet one of the following four educational options:
| Option | Requirement |
|---|---|
| 1 | Graduate degree with accounting concentration from an AACSB-accredited accounting programme (level 3 accreditation) |
| 2 | Graduate degree from an AACSB-accredited business school (level 2) + at least 24 undergraduate OR 15 graduate accounting hours covering financial accounting, auditing, taxation, and management accounting (or equivalent combination) |
| 3 | Bachelor’s from an AACSB-accredited business school (level 2) + at least 24 accounting hours + at least 24 business/accounting hours |
| 4 | Bachelor’s or higher from any accredited institution + at least 24 upper-level (not introductory) accounting hours covering financial accounting, auditing, taxation, and management accounting |
Community college credits must be transferred to an accredited 4-year institution to count, and transferred accounting credits are only accepted if they were transferred as upper-level credit. CPA review courses are not acceptable. Correspondence, online, and CLEP credits are acceptable at a regionally accredited institution and must appear on an official transcript.
Early examination option: Candidates within 180 days of anticipated degree completion may apply for the exam. Sitting is permitted within 90 days of anticipated graduation, provided all education requirements are completed within 120 days of taking the first section and the final official transcript is received by CPAES within 150 days.
Three licensure pathways (transitional period until 30 June 2030)
| Minnesota licensure | Pathway 1 (existing) | Pathway 2 (new from 1 Jan 2026) | Pathway 3 (new from 1 Jan 2026) |
|---|---|---|---|
| Education | Bachelor’s degree + 150 semester hours | Bachelor’s or graduate degree | Master’s degree |
| Experience | 1 year | 2 years | 1 year |
| Sunset date | 30 June 2030 | Permanent | Permanent |
Note that internship hours used to satisfy the education requirement cannot also be used to satisfy the experience requirement.
For a full breakdown of total CPA exam costs including study materials and license fees, see our CPA exam cost guide. If you are comparing CPA review courses ahead of sitting, our guide covers all major providers.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Minnesota?
Minnesota’s CPA Exam is administered through NASBA’s CPA Examination Services. Candidates apply via the NASBA CPA Portal.
| Detail | Minnesota |
|---|---|
| Education evaluation fee (one-time) | $96.00 |
| Exam application fee per section | $96.00 |
| Exam section fee | $268.59 |
| Total exam fees, 4 sections | $1,554.36 ($364.59 × 4 + $96 eval) |
| NTS validity | 6 months |
| Credit window | 30 months, rolling from score release date |
| Residency required | No (from 1 Jul 2026; see below) |
| SSN required | Yes |
Residency and exam eligibility from 1 July 2026:
- Prior to 1 July 2026, candidates sitting for the exam as a Minnesota candidate were required to be Minnesota residents, students, or employees.
- From 1 July 2026, candidates who meet one of the four educational requirements listed above can sit as a Minnesota exam candidate regardless of residency. Residency remains an alternative qualifying route for those who do not yet meet educational requirements.
If more than three years have passed since you passed the CPA exam, you must provide evidence of 120 CPE hours earned in the three years immediately preceding your license application date. The AICPA ethics exam does not count toward this CPE requirement.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in Minnesota?
| Detail | Minnesota |
|---|---|
| Pathway 1 (150 hours) | 1 year |
| Pathway 2 (bachelor’s) | 2 years |
| Pathway 3 (master’s) | 1 year |
| Acceptable types | Accounting, attestation, compilation, management advisory, financial advisory, tax, or consulting |
| Acceptable settings | Government, industry, academia, or public practice |
| Verifying licensee | Minnesota-licensed CPA (active or inactive) OR active CPA licensed in any other US state |
| Verification method | First-hand knowledge required; verifier completes experience verification as part of license application |
Experience in any US state qualifies, provided it is verified by a licensee with first-hand knowledge. The verifier must either hold a valid (including inactive) Minnesota CPA license or an active CPA licence in another US state.
Experience as an auditor in the Minnesota Office of the Legislative Auditor or the Office of the State Auditor is specifically confirmed as acceptable in MN Statute 326A.03.
License fees
| Fee | Amount |
|---|---|
| Initial license application | $150.00 |
| Annual renewal | $100.00 |
| Delinquency fee | $50.00 per year of expiration |
Minnesota CPA licenses expire on 31 December each year with no grace period. The renewal window opens in the autumn. Submit your renewal and CPE report before 31 December or delinquency fees apply immediately.
What are the CPA ethics requirements in Minnesota?
Minnesota requires the AICPA Professional Ethics exam as a condition of licensure, with a distinctive 6-month window that runs either side of the license application date.
| Detail | Minnesota |
|---|---|
| Exam required | AICPA Professional Ethics Comprehensive Course (for Licensure) |
| Timing | Within 6 months before OR after submitting the license application form and fee |
| Score submission | Call AICPA (888-777-7077) to request scores be sent directly to the Minnesota Board |
| Important | Select the version specifically labelled “For Licensure” – AICPA offers multiple ethics courses |
The 6-month window on either side of the license application is more flexible than most states that require the ethics exam to be passed before applying. However, the application itself is not complete until the ethics exam score is received, so candidates who sit the ethics exam after applying should contact the Board to confirm their application status.
What are the CPA requirements for international candidates in Minnesota?
| Detail | Minnesota |
|---|---|
| US citizenship required | No |
| Residency required | No (from 1 Jul 2026, for candidates meeting educational requirements) |
| SSN required | Yes |
| Foreign credential evaluation | NIES or Educational Credential Evaluators, Inc. (ECE) only |
| ECE report type | Must specifically request a “Subject Analysis” report – other ECE report types are not accepted |
Minnesota explicitly requires an SSN to sit for the exam – one of the few states where this applies at the exam stage rather than only at licensure.
For candidates with education completed outside the United States, Minnesota accepts evaluations from only two approved services:
- NASBA International Evaluation Services (NIES)
- Educational Credential Evaluators, Inc. (ECE) – Subject Analysis report type only
If using ECE, you must specifically request the Subject Analysis report when ordering your evaluation. Other ECE report types will not be accepted. Completed evaluations must be submitted directly from the evaluation service to CPAES.
Coursework completed as part of a Chartered Accountant or similar professional qualification programme is treated as professional training and does not count toward academic credit requirements.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Minnesota?
| CPE requirement | Detail |
|---|---|
| Annual minimum | 20 hours per reporting year |
| 3-year rolling minimum | 120 hours per rolling 3-year period |
| Ethics minimum | 8 hours in regulatory or behavioral ethics per 3-year period |
| Reporting year | July 1 to June 30 |
| Report deadline | 31 December of each year |
| Carryforward | Not allowed |
| Carryback | Allowed (CPE noncompliance fees apply) |
| License renewal | Annual, expires 31 December |
| Renewal fee | $100.00 |
| No grace period | License lapses immediately on 1 January if not renewed |
Minnesota’s CPE structure is unusual in combining an annual minimum with a rolling 3-year total. You must complete at least 20 hours every CPE year (July 1 to June 30) and report them by 31 December. Over any rolling 3-year period, the total must reach 120 hours, of which at least 8 must be in ethics.
Carryforward is not permitted – a strong year cannot smooth out a weak one. Carryback is allowed, meaning CPE earned late (after the June 30 year-end but before December 31 reporting deadline) can be applied to the preceding year, though noncompliance fees apply.
Neither late-earned nor late-reported CPE can be entered through the online renewal system – these must be handled via paper forms submitted to the Board.
FAQs
Yes, since 1 January 2026. Under the new pathways introduced by the 2025 Minnesota Legislature, candidates can now qualify with a bachelor’s degree and two years of experience, or a master’s degree and one year of experience – neither requires 150 semester hours.
The existing 150-hour pathway remains available but will sunset on 30 June 2030. All three pathways require passing the CPA exam and the AICPA ethics exam.
Under the traditional 150-hour pathway, most candidates take 5 to 7 years: 4 to 5 years for a bachelor’s degree with additional credits, 6 to 18 months to pass all four exam sections, and 1 year of qualifying experience.
The new bachelor’s pathway trades the extra credit hours for a second year of experience, making the overall timeline similar for many candidates. The ethics exam adds a short step that can be completed before or after the license application.
Yes – CPAs licensed in other states can apply to Minnesota as a Non-Minnesota Exam Candidate. If you have been licensed in another state for four or more years and have at least four years of verified experience earned within the past ten years, you are not required to meet Minnesota’s 150-hour education requirement.
Minnesota also participates in CPA mobility – use the NASBA Mobility Tool to verify your eligibility for non-resident practice privileges before providing services in Minnesota.
Minnesota CPA salaries are anchored by the Twin Cities metro area, which is home to more Fortune 500 companies per capita than most US cities and hosts major employers in financial services, healthcare, retail, and technology.
Demand for CPAs across public practice, corporate, and government sectors is consistently strong. For detailed salary benchmarks by experience level, sector, and metro area, see our CPA salary guide.
No. Minnesota does not require US citizenship. From 1 July 2026, residency is also not required for candidates who meet one of the four educational requirements to sit for the exam.
An SSN is required at the exam stage – one of the few states where this applies before licensure rather than only at it. Foreign-educated candidates must have their credentials evaluated by NIES or ECE (Subject Analysis report type only) before applying.
Yes, in most cases. Minnesota is recognised as substantially equivalent under NASBA’s mobility framework, meaning a Minnesota CPA in good standing can generally practice in other states without a separate license, provided Minnesota remains their principal place of business.
Candidates who license under Pathway 2 (bachelor’s degree only) should verify education equivalency with target states, as many still require 150 credit hours. Use the NASBA Mobility Tool to check specific states.
For the most current requirements and application forms, visit the Minnesota Board of Accountancy.
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