CPE requirements for CPAs

Minnesota CPA CPE Requirements

Q: Are there other Minnesota CPE limits?

• Instruction: The maximum credit for instructors is 60 hours. • Published Materials: The maximum credit for authoring articles, books, or CPE courses for publication or for content review of the same is 60 hours. • Group/Blended Study: At least 24 hours must be obtained from attending group or blended learning programs. • Blended Learning: Providers of blended learning programs must be recognized by the NASBA National Registry of CPE Sponsors. • Nano Learning: Providers of nano learning programs must be recognized by the NASBA National Registry of CPE Sponsors.

Q: What other Minnesota CPE policies apply?

• Approved Providers: A minimum of 72 hours must be from approved providers. • Providers that are on the NASBA Registry of CPE Sponsors. • The Office of the Legislative Auditor or State Auditor, if a peer review has been completed in the last three years and an unmodified report on such a review has been filed with the Board. This peer review must be similar in scope to a system review level peer review conducted on a CPA firm. • CPA firms who have had a system review level peer review completed in the last three-years and an unmodified report on such review has been filed with the Board. • Colleges and Universities whose academic programs qualify an applicant to sit for the CPA examination. • Professional organizations recognized by the Board as Report Acceptance Bodies. • CPE Programs sponsored by professional organizations recognized by another state's board of accountancy. • Providers of Self Study, Blended Learning and Nano Learning programs must be approved for the specific delivery method on the NASBA Registry of CPE Sponsors. • A non-resident licensee with an active status in Minnesota meets Minnesota's requirements by meeting the requirements in which the licensee's principal office is located. If the principal office state has no CPE requirements, Minnesota's requirements apply. This exemption from CPE reporting must be requested by 12/31.

Checked against the NASBA Registry and the Minnesota State Board of Accountancy. Published on September 4, 2026 · Last checked September 5, 2026

The short answer

Minnesota CPAs must complete 120 hours over a rolling three-year period, with at least 20 hours in each year. The requirement includes 8 hours of ethics every three years. Self-study is capped at 96 hours. The reporting period ends on June 30, every year (rolling 3-year total).

Total hours: 120; rolling 3-year period
Annual minimum: 20 hrs
Ethics: 8 hrs; every three years · general course qualifies
Self-study: 96 of 120 hrs
Period ends: June 30; every year (rolling 3-year total)
Carryover: None

How many CPE hours do Minnesota CPAs need?

Minnesota CPAs must complete 120 hours over a rolling three-year period, with at least 20 hours in each year.

Reporting period: 7/1 to 6/30 triennial rolling, reported annually on 12/31.

NASBA Registry wording: 120 hours 20 hours per year.

What is the Minnesota ethics CPE requirement?

Minnesota requires 8 hours of ethics every three years. A general ethics course qualifies.

NASBA Registry wording: Eight (8) hours in regulatory (technical) or behavioral (non-technical) ethics in the rolling triennium.

Does Minnesota limit self-study CPE?

Minnesota caps self-study at 96 of the 120 hours.

When is Minnesota CPE due?

The reporting period ends on June 30, every year (rolling 3-year total).

License renewal: December 31 annually.

Grace period: Reported each December 31.

Can Minnesota CPAs carry over extra CPE hours?

Excess hours do not carry over to the next reporting period.

Does Minnesota require hours in particular subjects?

Subject-area requirements: at least 60 hours technical; at least 24 hours group or blended learning; at least 72 hours from approved providers.

NASBA Registry wording: Technical subjects: A minimum of sixty (60) hours must be obtained from technical learning activities as defined in the NASBA Fields of Study, July 2016 Revision.

Are there other Minnesota CPE limits?

Instruction: The maximum credit for instructors is 60 hours.
Published Materials: The maximum credit for authoring articles, books, or CPE courses for publication or for content review of the same is 60 hours.
Group/Blended Study: At least 24 hours must be obtained from attending group or blended learning programs.
Blended Learning: Providers of blended learning programs must be recognized by the NASBA National Registry of CPE Sponsors.
Nano Learning: Providers of nano learning programs must be recognized by the NASBA National Registry of CPE Sponsors.

What other Minnesota CPE policies apply?

Approved Providers: A minimum of 72 hours must be from approved providers.
Providers that are on the NASBA Registry of CPE Sponsors.
The Office of the Legislative Auditor or State Auditor, if a peer review has been completed in the last three years and an unmodified report on such a review has been filed with the Board. This peer review must be similar in scope to a system review level peer review conducted on a CPA firm.
CPA firms who have had a system review level peer review completed in the last three-years and an unmodified report on such review has been filed with the Board.
Colleges and Universities whose academic programs qualify an applicant to sit for the CPA examination.
Professional organizations recognized by the Board as Report Acceptance Bodies.
CPE Programs sponsored by professional organizations recognized by another state's board of accountancy.
Providers of Self Study, Blended Learning and Nano Learning programs must be approved for the specific delivery method on the NASBA Registry of CPE Sponsors.
A non-resident licensee with an active status in Minnesota meets Minnesota's requirements by meeting the requirements in which the licensee's principal office is located. If the principal office state has no CPE requirements, Minnesota's requirements apply. This exemption from CPE reporting must be requested by 12/31.

Does Pacific CPE count toward Minnesota CPE?

Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. Minnesota accepts self-study for up to 96 of its 120 hours, so Pacific CPE courses can cover that portion of the requirement.

A general ethics course satisfies Minnesota's 8-hour ethics requirement. Pacific CPE's ethics courses include Frivolous Tax Arguments and Scams, Ethics and Integrity for Industry CPAs, Fraud Prevention and Management Misconduct.

See CPE for CPAs Browse the course library Credits never expire and apply to any course.

Sources

NASBA Registry: Minnesota CPE requirements · revised 1/9/2024
Minnesota State Board of Accountancy: CPE requirements · the board's own page
Minnesota State Board of Accountancy website

Every figure on this page was checked against the NASBA Registry summary for Minnesota (revised 1/9/2024) and the Minnesota State Board of Accountancy's own CPE page. Verified by Pacific CPE on September 4, 2026. The sources are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. Where the board's rule and the NASBA summary differ, the board's rule is shown. Rules change. If you find a difference, tell us and we will re-check the sources.

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