FAQs

Note that the Board does not send confidential documents or private information by email, fax, text, or social media. Notice of a complaint/possible disciplinary action, for instance, is by mail, never email. Also, no staff person will ever ask you for bank account or credit card information. The only instance when you would provide credit card information is directly through the Online Services (Renewals or Applications) website (again, no staff intermediary).

If you have concerns about the validity of an email that claims to come from the Board, please call the office (651-296-7938). Ask to be connected with whomever handles the matter the email claims to be about.

Since mail is the primary means the Board communicates official information, be sure you have provided the Board your current address, as required by statute. You can update your address using Online Renewal.

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The true difference is that a sole proprietor firm is not registered with the Secretary of State. If your firm is registered with the Secretary of State, you are a "CPA firm," regardless of the number of firm owners or employees. Conversely, you can have more than one owner or employee and still be a "sole proprietor firm" — again, as long as that firm is not (and is not required by law to be) registered with the Secretary of State.

The decision regarding whether or not to register with the Secretary of State is one you must make yourself with the advice of your own legal counsel and/or business advisor; the Board cannot advise you.

• If the transcript(s) you sent NASBA in order to sit for the exam include your graduation date and the full coursework required for licensure (which differs from what is needed to sit for the exam), you do not need to resubmit your transcript(s).
• If not, you must submit transcripts from every institution at which you earned the additional credits not provided to NASBA and needed to meet licensure requirements. Transcripts must be official, meaning they
  • are issued by the institution’s Registrar’s Office;
  • list the degree you earned;
  • arrive at the Board office still sealed inside the original envelope (you can include the envelope with your other application materials as long as unopened) or mailed or emailed (boa@state.mn.us) directly from the Registrar or their delegate.

International transcripts must first be evaluated by either NASBA or Educational Credential Evaluators (ECE). Links to those services are below. Let them know the evaluation is for the purpose of licensure with Minnesota so that they can send us a copy of their evaluation. We must receive that evaluation directly from the evaluating service.

• NASBA International Evaluation Services, or
• Educational Credential Evaluators

The Board does not pre-approve transcripts. Information regarding what credits you need can be found in MN Rules 1105.1500 and on the Applicants page of the Board website. You can also refer to the information provided on the “CPA Exam - Minnesota” page of the NASBA website. If you need assistance clarifying whether courses you took were meet the minimum "intermediate" level requirement or what subject areas were covered, contact your academic advisor or accounting department chair at your institution.

Once you apply with NASBA to sit for the exam, NASBA will examine your transcripts and determine your eligibility.

US Colleges and Universities
The Board recognizes

• Colleges and universities accredited by one or more of the regional or national accrediting agencies recognized by the U.S. Department of Education. Check the website of the U.S. Department of Education Database of Accredited Postsecondary Institutions and Programs Additionally, specific coursework is required. See MN Rules 1105.2900.B-E.
• A bachelor's or graduate degree from an AACSB- or ACBSP-accredited business school/college. Additionally, specific coursework may be required. See MN Rules 1105.1500 Subpart 1(A-C).

Note that the school must be accredited at the time you apply for your license, unless you meet the criteria described in MN Rules 1105.1400 Subp. 4 or Subp. 6.

Online Colleges/Universities
If an online college or university is accredited by one of the above accrediting agencies, then the Board will recognize the school.

Education Earned Outside the US
Please see the question on international transcripts.

Non-Accredited US Education
If you completed your education from a non-accredited US school, you must have your education evaluated by a Board-recognized evaluation service.

• Minnesota Exam Candidate: If you designated “Minnesota” when you applied with NASBA to sit for the CPA Exam and you meet the residency requirements listed below, apply as a Minnesota Exam Candidate (Instructions Overview).
• Residency requirements: You must either be a resident of Minnesota, or—within 90 days preceding or following the date of the exam applied for—be attending a school in Minnesota with the intent of gaining the education needed to qualify to sit for the CPA examination or be regularly employed or working in Minnesota for the purpose of obtaining qualifying experience needed for licensure. See MN Rules 1105.1160.
• Non-Minnesota Exam Candidate: If you are applying for a license from this Board but
  • did not designate “Minnesota” when you applied with NASBA to sit for one or more sections of the CPA Exam but rather specified another state, or
  • you hold a valid CPA license in another state but wish to apply for a Minnesota license, or
  • you do not meet the description of a “Minnesota Exam Candidate” above,
  apply as a NON-Minnesota Exam Candidate (Instructions Overview).

See How to Request Transfer of Your MN Examination and License Information to Another State.

The pass date on the certificate must be within the six months preceding or following the date you applied to the Board. Note that the Board must also receive your passing grade certificate prior to your application expiring. Also note that if you must submit continuing education as part of your application, you cannot use the AICPA exam to meet the CPE requirements.

No, it cannot be "doubled counted" in the same way that an internship needed to satisfied your education requirement cannot be double counted towards your experience requirement.

No. Experience in any state is accepted, as long as it is verified to the Board by a licensee with first-hand knowledge of the experience and who, at the date of verification: (1) if licensed in Minnesota, holds a "valid certificate" as defined in part Minnsota Rules 1105.6550, item A, or an unexpired license that has a license status of "inactive"; or (2) if licensed in a state other than Minnesota, holds an unexpired license, license, or registration in that state.

See previous question.

See the CPE Requirements page. The "Requirements" and "Limitations" sections of that page provide you an overview, plus include links to related documents and rules.

Please check the Renewal FAQs section for your question.

The short answer is "you cannot." For the full answer on how to handle carryback hours properly (during or outside of the renewal window), see this question in the Renewal FAQ section.

Technical learning activities contribute to the professional competence of a CPA in fields of study that directly relate to the profession of accounting and to the CPA’s field of business. Non-technical learning activities contribute to the professional competence of a CPA in fields of study that indirectly relate to the CPA’s field of business.

Your certificate of completion or the course description should list the field of study for which CPE credits will be awarded. Cross-reference that information with the NASBA Fields of Study to determine if that field is technical or non-technical.

Contact the course sponsor. They should be able to provide you with that detail.

Contact the course sponsor. They should be able to provide you with that detail.

Contact the course sponsor. They should be able to provide you with that detail. If it is CPE without a sponsor (as may be the case with writing or teaching), refer to the NASBA Fields of Study (see “Is it Technical or Non-Technical?” faq above).

Submit in writing (email or mail) an explanation of your concern/what CPE needs to be reclassified. The Board will update your CPE information (or contact you, if necessary).

Yes, partial hours are accepted and can be entered into CPE Reporting in Online Renewal.

For group programs, independent study, and blended learning programs a minimum of one full credit must be earned initially; but after that, credits may be earned in one-fifth or one-half credits (1.0, 1.2, 1.4, 1.5, etc.).

For self-study, a minimum of one-half credit must be earned initially; but after the first full credit has been earned, credits may be awarded in one-fifth or one-half increments (.5, 1.0, 1.2, etc.).

Nano learning credits must be earned only as one-fifth credit (.2 credit).

You can find definitions for these and other CPE terms in MN Rule 1105.0100 and also in the 2019 Statement on CPE Standards. That document also provides detailed descriptions of these new CPE delivery methods and terms.

Internet or computer-based courses can potentially be one of several types of courses and not necessarily self study. Refer to the information provided by the CPE sponsor and the delivery method definitions in the CPE Statement on Standards or in MN Rules 1105.0100.

If the course sponsor awards no ethics hours on its documentation and you feel this is an error, you can always contact the sponsor about your concern. However, you cannot claim ethics credits (or any other type of credit) for which a sponsor will not officially award credit on a certificate of completion.

Yes. You must follow the requirements for determining how many credits you qualify for (see the CPE Standards) and whether it is behavioral/non-technical or regulary/technical ethics (or what percent of each, if a mix). You will see the CPE reporting table has a place to record these hours. Be sure you retain the proper documentation of your teaching or writing credits (see the CPE Standards), as required by MN Rule 1105.3200.

Yes. All individual licenses and firm permits expire on December 31, regardless of date issued.

You cannot renew your license until all CPE requirements have been met. You will need to carry back any missing hours. See the “CPE Reporting” section of the Board’s CPE page for more details.

Do not enter carryback hours online. Only Board staff can enter your carryback hours. The only hours you can (and must) enter online are those earned on time. Entering carryback hours online or renewing before you have earned all required hours may be considered false reporting and could result in disciplinary action.

If you are short hours, you have two options:

1) Send us your certificates of completion (for carryback hours only) and CPE noncompliance fee. Wait for the Board to enter them - approximately two business days after receipt. When you log back in to Online Renewal, you will see those carryback hours recorded. Add your other hours, then proceed to renew. - OR -

2) Submit a completed paper renewal form with your certificates of completion (for carryback hours only) and enclose the CPE noncompliance fee and renewal fee.

If You Are Required to Report Minnesota CPE -- See the Board’s website for information regarding an exception from the CPE requirements due to hardship.

If You Are A Non-Minnesota Resident Licensed in Another State -- See the Board’s website for information regarding requesting an exemption from Minnesota’s CPE requirements*. If the state your principal place of business is located in is not your state of residence, contact the Board office.

• Online renewal: select the "CPE Reporting" task. A box should appear for you to enter abbreviation of the state of your principal place of business. If it does not appear, contact the Board office.

• Paper renewal: write the abbreviation for your state in the space indicated on the CPE Reporting section of the renewal form.

*If you do not report your CPE exemption by the December 31 deadline, you will owe the CPE late reporting fee for each year of non-renewal. The current fee can be found here: CPE Fee Chart.

A $50 delinquency fee (per year it is late) is owed on all licenses, registrations, or permits being renewed after the December 31 deadline. This fee is in MN Statute 326.04, subd. 5(b)(6). The Board has no authority to waive this fee.

Active license holders (even if you are switching to the Inactive status):

Use the paper late renewal form and pay all applicable fees including the CPE late reporting or noncompliance fee. The current CPE fees can be found here: CPE Fee Chart

Inactive license holders:

Can be renewed online after the December 31 deadline, and the delinquency fee will be added to your total.

Use the paper late renewal form if you are renewing for 2 or more years.

Sole proprietor firm permit:

Can be renewed online after the December 31 deadline and the delinquency fee will be added to your total provided the following:

• Your individual license is already renewed, and

• The firm does not do compilations or attest services.

Use the paper late renewal form if your individual license has not been renewed or if the firm does compilations or attest services.

CPA firm permits: 

Renew with the paper late renewal form and pay all applicable fees.

Your individual license must be renewed, or in process of being renewed, before the firm permit can be renewed. Also, if you answered yes to any of the peer review statements, then you must complete the paper renewal form; however, you still renew your individual license online.

Please see the “Change of Address/Name” page on how to update your name and address with the Board. 

During renewals, you will first need to send a copy of your legal name change documentation to the Board to have your record updated. Once it has been updated you can then renew online. Alternately, you can use a paper form to renew and enclose the name change document with your renewal.

Please see the information in the "To Request a Status Change" section of the Board's "Current Licensees" page.

Use the Exempt Election Form. Instructions and other details are on the form.

Please see the information in the "To Request a Status Change" section of the Board's "Current Licensees" page.

Use the Retired Request Form in the “Request for Change” section of the “Application and Forms” page.

Make sure you have entered the correct five digits of your license number and the last four digits of your social security number.

If you have a license number with only four digits, add a zero or a “C” before the numbers.

You can check your license number under Find a CPA on the Board’s website. If you still get the message, contact the Board office for assistance.

Note: only Active and Inactive licensees with current licenses have access to Online Renewal. See the "How do I renew if it is past the December 31 deadline?" FAQ above for information on how to renew if your license is expired.

If you are renewing at work, log out of your company intranet and try again. Also, some companies block online payment transactions. Contact your IT help desk to determine if payment sites are blocked.

If you back out of the system before renewing, you will be locked out for a minimum of two hours. Be sure you can complete your renewal at one sitting.

Try clearing the cookies or renewing from a different device.

Wait two hours and try again.

Contact US Bank by clicking on “Customer Service” on the lower right-hand side of the screen.

Your browser or device may be “autofilling” the information. Credit card information is not retained by the Board.

Complete and submit a Complaint Form (see the instructions on the form itself).

For discipline that occured between 2009 and the present, see the "Enforcement" section of the website. For older orders, contact the Board office.

The Board may discipline a licensee if their billing involves an element of fraud or deceit. However, the Board cannot order reimbursement of monies.

Warning, censure, reprimand, civil penalty, continuing professional education, consent agreement, suspension, and revocation are all examples of actions the Board has authority to take.

The Board’s authority and responsibility regarding discipline are defined by Minnesota Rule. A few examples of grounds defined by Rule include:

• failure to make child support payments
• failure to comply with continuing professional education requirements
• failure to file taxes
• failure to renew license
• practicing without a license
• negligent conduct relating to services
• substandard work
• practicing without a firm permit
• criminal charges: fraud, bribery, theft, swindle

Anyone who has knowledge of the conduct/act may file a complaint.

The Board does not accept anonymous complaints.

Complaints must be submitted in writing, by mail or in person. The Board cannot accept verbal, email or faxed complaints.