Best practices for keeping your license in good standing include:
See below for the most common information CPA licensees need to know.
RAPs: See the section at the bottom of the page for information specific to registered accounting professionals.
RAP CPE / Renewal InformationMaking sure the Board has your current home and employer address, the best way to make sure you receive information regarding licensing requirements and statutes and rules changes, it's actually an obligation of your licensure. Working from home? The Board still needs your employer address.
Additionally, both state and federal law require that your license is under your FULL LEGAL NAME. You cannot provide a nickname; you cannot provide only a middle initial; if any part of your name changes legally, you must notifiy the Board.
See MN Rules 1105.1100. You must update the Board within 30 days of any name or address change.
How to Change Name/AddressThe CPE earning period (or "fiscal year") is July 1 and June 30 (see CPE page for an exception regarding FY20). All Active status CPAs must report their CPE, or claim exemption yearly, by December 31. See the CPE Requirements page for full details.
CPE RequirementsIf you have earned your CPE during the proper period, CPE can be reported with your renewal (again, by December 31).
If you earned CPE late and need to report carryback hours, you'll want to submit to the Board the necessary certificates and "late earning" noncompliance fees as soon as possible, as fees accrue monthly (beginning in July) until received.
If you report CPE after December 31, you will owe CPE "late reporting" noncompliance fees. These fees also accrue monthly (beginning in January).
Check the chart on the Board's homepage for late reporting and late earning noncompliance fees.
CPE Reporting/All Active and Inactive CPAs (and firms) must renew yearly by December 31 every year. The renewal window each year opens in the fall.
NOTE: There is no grace period for unlicensed practice/holding out. All licenses and permits expire on December 31 of the given year.
FOR THESE STATUSES:
Renew using online services during the renewal window. Active licensees: Your CPE must be in order before you can renew or change status.
Online Services/RenewalALL OTHER STATUSES (and firms) must renew or request status change using paper forms.
PDF FormsThe Board may reinstate a suspended, revoked, or surrendered certificate. Depending upon the circumstances, the Board may require that the person submit evidence of obtaining a certain number of continuing professional education credits or place other conditions on reinstatement that it finds appropriate and necessary to ensure the protection of the public and that Board statutes and rules are upheld. See MN Statute 326A.09 for more information.
To request reinstatement, use the form below:
Reinstatement ApplicationSee the CPE page for details on CPE reporting required for status change.
Please see Exam Information Transfer for instructions.
The registration of a registered accounting practitioner must be renewed annually and follows the same renewal window and deadlines as for CPAs. RAPs must use PDF forms to renew; renewal is not available through Online Renewal.
Renewal FormsRAPs must complete no less than 90 hours of CPE during the three-year period preceding renewal (the "rolling 3-year reporting period") with a minimum of 20 hours in each year. The CPE must complying with the standards in MN Rules 1105.3100, with the exception of the hour limitation in subpart 4. At least four hours of the 90 hours must be in regulatory ethics or behavioral ethics.
If you are late renewing or late reporting CPE, the same late and noncompliance fees as CPAs apply. Consult the table on the Board homepage for late and noncompliance fees.