Minnesota Board of Accountancy

Regulation • Licensure • Enforcement • Public Service


Non-Resident Practice Privilege

Substantial Equivalency

Effective April 18, 2008, individuals who meet the following requirements do not need to apply for a practice privilege license in Minnesota or notify the Board of practice in Minnesota:

  • Hold a valid CPA license in good standing from a substantially equivalent state; and
  • Principal place of business is not located in Minnesota (no nexus in Minnesota).
Substantially Equivalent States

If your only valid license is not from one of these substantially equivalent states, prior to performing services in Minnesota you must:

Firms (Including Sole Proprietor Firms) Please Note:

If your client is headquartered in Minnesota, your firm must obtain a Minnesota firm license, even if you have no office location in Minnesota.

Hold a MN License But No Longer Practice Here?

Individuals currently holding a Minnesota certificate who have their principal place of business in another state and do not provide professional services in Minnesota will need to do one of the following:

Licensee Information

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