Minnesota CPA CPE Requirements (2026): 120 Hours Every 3 Years

Requirements Overview

Minnesota requires 120 hours of continuing professional education per rolling triennium, measured July 1 to June 30. Annual renewal is due December 31. A minimum of 20 hours must be earned each year, and no forward carry-over of excess hours is permitted. The 8-hour ethics requirement can be fulfilled through either regulatory (technical) or behavioral (non-technical) ethics courses.

Minnesota imposes specific delivery method requirements that many states do not. At least 24 hours must come from group or blended learning programs, meaning self-study cannot exceed 96 hours. Additionally, at least 72 of the 120 hours must come from approved providers, with NASBA Registry sponsors automatically accepted for group programs.

At least 60 hours must be in technical subjects as defined by NASBA Fields of Study. Instruction and published materials credits are each capped at 60 hours per triennium. The Board conducts annual compliance audits on a percentage of CPAs, and licensees must retain coursework documentation for five years after completion. Nonresident CPAs licensed in their principal state may claim an exemption from Minnesota requirements.

Mandatory Topics

Renewal Pathways

Exemptions

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  Non-Resident CPA — Nonresident CPAs licensed in their principal state who meet that state's CPE requirements may claim exemption from Minnesota requirements annually by December 31.

How You Can Complete Your CE

Minnesota CPE Rules & Limits

Details specific to Minnesota that generic CE guides tend to miss:

• Annual minimum — at least 20 hours must be completed each year of the cycle, not just by the renewal deadline.
• Carry-over — No forward carry-over permitted. Backward carry-over allowed: hours earned after June 30 may be applied to prior CPE period if late processing fees per MN Rules 1105.3000(E) are paid.
• Minimum 60 technical hours per triennium from NASBA Fields of Study (July 2016).
• At least 24 hours must be from group or blended learning programs per triennium.
• At least 72 hours must come from approved providers per triennium.
• Instruction credit capped at 60 hours per triennium.
• Published materials credit capped at 60 hours per triennium.
• Licensees must retain coursework documentation for five years post-completion.
• Board conducts annual compliance audits on a percentage of CPAs.
• Fraudulent reporting constitutes grounds for disciplinary action.
• CPE reporting year runs July 1 to June 30; must be reported by December 31.
• License renewal is annual on December 31.

Provider Requirements

72 hours of the 120 must come from approved providers. NASBA Registry sponsors are automatically accepted for group programs. Self-study, blended, and nano learning providers must be approved for the specific delivery method on the NASBA Registry.

Tips for Minnesota CPAs

• Plan at least 24 hours of group or blended learning each triennium — pure self-study will not cover the full 120 hours.
• Verify your provider is NASBA-approved, since 72 of 120 hours must come from approved providers.
• The 8-hour ethics requirement accepts both regulatory and behavioral ethics, giving you flexibility in course selection.
• Nonresident CPAs can claim exemption by meeting their home state's requirements — file the exemption by December 31 annually.

Sources

CPA Requirements in Nearby States

Other Professions in Minnesota

All CPA CPE Requirements by State

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