Rulemaking

What Is a Rule and How Are Rules Made?

An administrative rule is a general statement adopted by an agency to make the law it enforces or administers more specific or to govern the agency's organization or procedure.

An agency may adopt a rule only after the legislature has enacted a law granting this authority to the agency. An agency rule that is adopted under the rulemaking provisions of MN Statutes, Chapter 14, has the force and effect of law. Rulemaking in Minnesota: A Guide explains each step of the rulemaking process in Minnesota.

—Office of the Revisor

Administrative rulemaking follows a very specific and transparent process which is outlined in the following document:

 Rulemaking Flow Chart

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Receive Notice When the Board Is Engaged in Rulemaking

Use the link below to be added to the Board's rulemaking email list and receive updates as they become available.

 Subscribe to rulemaking email list

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Notice of Proposed and Completed Rule Changes

Update on Current Rulemaking Docket

In the July 21, 2025, issue of the State Register, the Board published Proposed Expedited Permanent Rules Governing Education and Experience Requirements for a Certificate and Requirements for Interstate Mobility, Minnesota Rules, 1105.1500, 1105.2600, 1105.2900, 1105.3800, 1105.7900; Revisor’s ID Number RD4940

The purpose of the rulemaking project is to conform to recent changes to Minnesota Statutes, Chapter 326A, concerning requirements for initial licensure and interstate mobility. This rulemaking will potentially affect individuals preparing for initial CPA licensure and licensed CPAs from other states who seek practice privileges in Minnesota.

For the authoritative version of Minnesota Rules, Chapter 1105, see the Revisor's website.

Previously Completed Rulemaking Docket

In the July 29, 2024, issue of the State Register, the Board published Adopted Rules Governing Examination Credit Requirements and Continuing Professional Education Late Processing Fees, Minnesota Rules, 1105.2000, 1105.2560, and 1105.3000.

The rules became effective August 2, 2024.

The adopted rules

• change the Uniform CPA Examination section validity from 18 months to 30 months, using the AICPA score release date as the date by which to calculate that window;
• cap late processing fees related to CPE to no more than the applicable accrued fee for the three-year CPE reporting cycle associated with the renewal that would reestablish an individual’s license as “valid”; and
• make related housekeeping modifications.

For the authoritative version of Minnesota Rules, Chapter 1105, see the Revisor's website. (Note: There may be a delay before the rule changes are live.)

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Current Rulemaking Docket

A summary of recent and in-process rulemaking as a PDF.

 Rulemaking Docket