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
Making sure the Board has your current address is not only 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. See MN Rules 1105.1100.Change of Address Info
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/
All Active and Inactive CPAs (and firms) must renew yearly by December 31 every year. The renewal window for 2020 opens early in October.
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/Renewal
ALL OTHER STATUSES (and firms) must renew or request status change using paper forms.PDF Forms
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
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 Services.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 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.