Minnesota CPA Requirements | Exam and License Requirements to Become a CPA [Updated for 2026]

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Are you looking to become a Certified Public Accountant (CPA) in Minnesota? Great! Minnesota is one of the most accommodating states regarding CPA requirements. Additionally, becoming a CPA in Minnesota will open up opportunities for you globally and pave the way for a promising career. However, there are state-specific exam and license requirements that you must fulfill to obtain the CPA license in Minnesota. Keep reading to learn more about these requirements.

Minnesota CPA Requirements

To secure your Minnesota CPA license, fulfill requirements by passing all exam sections, meeting educational and experience criteria, and completing the ethics exam.

Social Security Requirement Yes
Age, Citizenship, and Residency Requirements
  • Minimum age of 18 years required
  • No requirement of U.S. citizenship
  • You need to be a resident of Minnesota
Good Moral Character Yes
Education Requirements for Licensure *Varies based on pathway; see below
Exam Passing Requirements Score a minimum of 75 in each section
Work Experience *Varies based on pathway; see below
Ethics Exam Requirements Must pass the American Institute of Certified Public Accountants’ (AICPA®) Professional Ethics course with a minimum score of 90.
International CPA Examination Program Minnesota participates in the International CPA Exam Program.

*Legislative Update: SF3045 (Effective Jan. 1, 2026)

Effective Jan. 1, 2026, Minnesota began offering an alternative pathway to licensure.

Educational Requirements

The Minnesota Board of Accountancy has established specific educational and semester-hour requirements for candidates taking the CPA Exam and applying for CPA licensure. Candidates have a few paths to consider, depending on their degree level 

  • Earn a bachelor’s degree from an accredited college or university

or

  • Earn a master’s degree from an accredited college or university.

Work Experience Requirements

Minnesota’s work experience requirement depends on the education option you choose:

  • If you qualify with a bachelor’s degree, you must complete 2 years of work experience.
  • If you qualify with a master’s degree or have completed 150 semester hours, you only need 1 year of work experience.
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Minnesota CPA Exam & Licensing: Cost and Fees

Becoming a CPA is an investment in the future. In Minnesota, the education evaluation application fee for the CPA Exam is $96, and the CPA exam application fee is also $96. In addition, the fee for each exam section is $262.64. After candidates meet all CPA licensure requirements, the Minnesota Board of Accountancy issues the initial CPA license for a fee of $150.

Minnesota CPA Exam Fees
Education Evaluation Fee $96
Exam Application Fee $96
Auditing and Attestation (AUD) $262.64
Financial Accounting and Reporting (FAR) $262.64
Regulation (REG) $262.64
ISC/BAR/TCP $262.64
Total: $1,242.56

Pass the 3 core sections, AUD, FAR, and REG, and 1 discipline section: Information Systems and Controls (ISC), Business Analysis and Reporting (BAR), or Tax Compliance and Planning (TCP).

Minnesota CPA License Renewal Requirements

All CPA license holders must renew their licenses annually before Dec. 31, regardless of when the certificate was issued. The renewal fee for active CPA licenses is $100, and $25 for inactive CPA licenses.

To qualify for license renewal, you must meet the Continuing Professional Education (CPE) requirements for the year, which differ based on when you were issued your license.

  • Licensed Between Jan. 1–June 30: In this case, your first CPE cycle starts on July 1, and you will need a minimum of 20 CPE credits by June 30 of the following year.
  • Licensed Between July 1–Dec. 31: In this case, your first CPE cycle starts on July 1 of the following year, and you will need a minimum of 20 CPE credits by June 30 (of the next year).

Minnesota CPA Continuing Education Requirements

Continuing Professional Education is a means to ensure that CPA license holders are proficient in the latest accounting practices. Minnesota CPA requirements mandate that license holders obtain 120 CPE credits per 3-year reporting period (with a minimum of 20 CPE credits per year). These credits must include 60 technical credits and 8 ethics credits.

Minnesota CPA Exam: Dates, Score Release, and Scheduling

Uncover essential information regarding the Minnesota CPA Exam dates and score release timelines to efficient scheduling strategies for your convenience.

Exam Dates & Score Release

The AICPA is responsible for announcing the testing windows and CPA Exam score release dates. We recommend referring to these dates when scheduling your exams to plan accordingly. Here is a brief, step-by-step guide to the application process.

Exam Section Scheduling

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