General
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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/be advised by your own legal counsel/business advisor; the Board cannot advise you.
Initial Licensure / Transfer/ Reciprocity
- 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. 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.
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
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.
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.
Continuing Professional Education (CPE)
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.
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).
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.
Renewal/Status Change FAQs
Note: Renewals open in the fall every year.
All CPAs, RAPs, and firms must renew by December 31 in order to keep their license current.
CPAs can find their license expiration date and status by using Find a CPA. CPA firms can use Find a CPA Firm.
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 an older license number with four digits, add a zero or a “C” before the numbers. You can check your license number under Find a CPA on the Boards’ website. If you still get the message, contact the Board office for assistance. Note that only Active and Inactive licensees with current licenses have access to Online Renewal.
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 log in and go through several renewal screens then back out of the system before completing the renewal, the system will lock you out for a minimum of two hours. Wait and try again in two hours. Be sure you can complete your renewal at one sitting. It takes no more than 5 minutes to complete, if you have your CPE and credit card details handy.
If you are using the same computer to renew that you did with previous renewals, the cookies may not have been cleared. Try clearing the cookies or renewing from a different computer and you should be able to renew.
You are not allowed to renew your license until all CPE requirements have been met. You will need to earn the missing CPE, then submit by mail to the Board the certificates of completion for the hours that you are carrying back and pay the CPE noncompliance fee. (See CPE page for more details.)
You may carry hours back to a prior reporting period provided you pay the appropriate late fees. According to MN Rules 1105.3000 (E), this fee includes $50 for the first month, or partial month, of noncompliance and $25 for every month, or partial month, thereafter until the Board receives the proof of completion for all carryback hours and the noncompliance fee.
Please note that CPE noncompliance fees continue to accrue until the date you provide the Board the certificates of completion and fee, not the date you complete the coursework.
The message will indicate what is wrong. If you are short the required CPE, see the above section. If you meet all requirements and are still getting an error, please contact the Board office.
The simple and extremely important answer to that question is you never enter carryback hours in Online Renewal. The Board and the Board only enters carryback hours. The only hours you can (and must) enter online are those earned in the proper period. Falsely reporting CPE (such as entering carryback hours online as if earned in the proper period or renewing before you have earned all required hours) may result in disciplinary action.
If you are short hours and attempting to renew you have two options:
- Send the Board your certificates of completion and CPE noncompliance fee for the hours to be carried back, wait for the Board to enter them (approx. 2 business days after receipt), then log back in to Online Renewal, where you will see those carryback hours recorded. Add your other hours, then proceed to renew.
- Complete a paper renewal form, which includes a CPE reporting form. Enclose your certificates of completion and CPE noncompliance fee along with your renewal form and renewal fee.
Only non-resident license holders may request an exemption from Minnesota CPE requirements.* If you hold a current license in the state that is your principal place of business and meet that state's CPE requirements, you may claim exemption from reporting CPE to Minnesota. When renewing online, select the "CPE Reporting" task and a box should appear for you to enter the state of your principal place of business. If this box does not appear, please contact the Board office. If renewing by paper, write the abbreviation for your state in the space indicated on the CPE Reporting section of the renewal form. If you claim the exemption late (after December 31 of the renewal year), you owe the same late reporting fees as those reporting CPE hours late. See MN Rule 1105.3100 Subp. 3 for details.
* Note: Any licensee with cause may request a Rules exception due to hardship. This concept and process are different from the above, which is requesting exemption because you are already complying with another state's CPE requirements.
Please see the information in the "To Change Status" section of the "Current Licensees" page.
The system will clear itself every two hours. Wait for two hours, and then log in.
There may be a few different causes:
• Make sure that the 3-digit security code on the back of your credit card is entered and is correct. Your payment will not go through if the code does not match up with the card number during the verification.
• Make sure the billing name and address in the payment section matches what is on file with the credit card company for that card and not another address provided as part of your renewal. If paying with a company card that is in someone else's name, at the payment screen, enter the cardholder's name (not your own) and the address associated with the card.
• Some company credit cards have restrictions on online payments. The issuing bank may need to lift the restrictions.
The Board’s system does not retain credit card and related information. If incorrect information is being populated, check that your browser or device is not “autofilling” the information. See for example:
• Google Chrome Autofill
• Mozilla Firefox Autofill
• Microsoft Edge Autofill
• Safari Autofill
No details related to your credit card are saved in the Board’s system. The Board does not have or hold credit card numbers. The payment screen is that of US Bank, with only a frame identifying the Board as the particular “Merchant” for which US Bank is processing the payment details.
A $50 delinquency fee (per year delinquent) is owed on all licenses or permits being renewed late. This fee is in MN Statute 326A, section 4, sbupart 5. The Board has no authority to waive it.
• If you held an Active license (even if you are switching to the Inactive status), you will not be allowed to renew online or report your CPE after the December 31 deadline. You will need to renew with the paper "late renewal" and pay all applicable fees.
• For Inactive license holders, if you have missed only one renewal cycle, you are allowed to renew online and the delinquency fee will be added to your total. If more than one renewal cycle late, you must use the paper "late renewal" form.
• For sole proprietor firm permit, provided your individual license is already renewed, you can renew online and the delinquency fee will be added to your total.
Your individual license must be renewed, or you must be in process of renewing your individual license, before your sole proprietor firm permit can be renewed. Also, if you answered yes to any of the peer review statements, then you must complete the paper Sole Proprietor firm permit renewal form; however, you may still renew your individual license online.
Right click on the link and click "Save Target As" or "Save As" and save it to your computer. Then open the file from wherever you saved it on your computer.
The Board is charged by the bank for each transaction made by credit card. This fee is passed on to you when you renew online.
You will 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.
Use the Retired Request Form. Instructions and other details, such as requirements, are on the form.
Complaint FAQs
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.
