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CPE Reporting Renewal Status Change Reinstatement RAP Info

 
 

Minnesota Board of Accountancy

Regulation • Licensure • Enforcement • Public Service

 

Current Licensees

Keeping Your Individual License in Good Standing

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 Information

Keep Your Name and Your Address Current

It's Not Just Smart, It's Your Responsibility

Making 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/Address

CPE Reporting

The 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 Requirements

If 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/Carryback CPE Fees Chart

Renewal

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:

  • Active remaining Active
  • Active changing to Inactive
  • Inactive remaining Inactive

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/Renewal

ALL OTHER STATUSES (and firms) must renew or request status change using paper forms.

PDF Forms

What Can You Do Through "Online Renewal"?

  • Update your address (for name or employer changes, see the instructions here).
  • Check your previous years' reported CPE (useful when determining how to meet the rolling 3-year requirements).
  • Enter your CPE for the current year (one-time entry; wait until all CPE is earned and you are ready to report)
  • Renew an individual Active or Inactive license and renew your sole proprietor license (if applicable) during the renewal window in the fall.
Online Renewal

Reinstatement

The 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 Application

To Request a Status Change

See the CPE page for details on CPE reporting required for status change.

From Active to Inactive

  • This request must be made at the time you renew in the fall.
  • You must be current with your Active status CPE reporting requirements.
  • Use Online Renewal to record your CPE and make your renewal/status change request.
  • If you cannot use the online system or have supporting documentation you need to send to the Board office, complete the paper renewal form.

From Inactive to Active

  • If you need your status change to take place immediately:
    • Submit to the Board a completed Status Change to Active Request Form
    • Submit 120 hours of qualifying CPE earned no more than three years from the date the Board received your status change application.
    • Your Inactive license cannot be expired more than one year. If it is, you must first get your Inactive license current before requesting change to Active.
  • If you want your status changed on January 1 of the coming year:
    • Make this request when you renew in the fall, using the paper renewal form. Follow the instructions for "Inactive Changing to Active."
    • Submit 120 hours of qualifying CPE for the rolling three-year period associated with the renewal.
    • Your Inactive license cannot be expired more than one year. If it is, you must first get your Inactive license current before requesting change to Active.

From Exempt or Retired to Active

  • Submit 120 hours of qualifying CPE earned no more than three years from the date the Board received your status change application.
  • Submit to the Board a completed Status Change to Active Request Form.

From Active or Inactive to Exempt

  • While there is no status change fee for exempt, if your license (Active or Inactive) has already expired, late filing fees will apply.
  • If you hold an Active license and it is after the June 30 CPE earning deadline, you must be compliant with the 1- and 3-year reporting requirements you incurred while holding that Active license.
  • Submit to the Board a completed Exempt Election Form.

From Active, Inactive, or Exempt to Retired

  • If you hold an Active license and it is after the June 30 CPE earning deadline, you must be compliant with the 1- and 3-year reporting requirements you incurred while holding that Active license.
  • You must also meet the following requirements:
    • 55 years of age or older;
    • an Active or Inactive licensee in good standing (this also means your license cannot be expired more than a year) or hold Exempt status; and
    • retired in all jurisdictions from the practice of public accounting.
  • Submit to the Board a completed Retired Request Form.

To Surrender Your Certificate or the Certificate of a Deceased CPA

  • Please make your request in writing to the Board. Include name, address, and certificate number. If you are notifying the Board on behalf of a deceased CPA's estate, we respectfully request that you include the obituary or notice.

To Request Your Exam Scores or License Information Be Sent to Another State

Please see Exam Information Transfer for instructions.

Information Specific to RAPs

Renewal/CPE Reporting

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 Forms

RAPs 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 comply 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.

Questions or comments? Get in touch:

Reach us using the following information. We encourage you to follow us on social media or visit the website often to stay up to date on information relevant to your licensure.