CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

Minnesota

State CPE Requirements

State Board Website:

http://www.boa.state.mn.us/

License Renewal Deadline:

12/31 annually

CPE Reporting Period:

7/1 to 6/30 over a three year rolling period

Total CPE Hours Required:

120 hours

Minimum CE Hours per year:

20 hours

Ethics Requirements:

8 Hours in regulatory or behavioral ethics

Credit Limitations:

• Instruction: The maximum credit for instructors is 60 hours.
• Authored Published Materials: The maximum credit for published articles, curriculum, and books 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.

Other Subject Area Requirements:

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

Other State Policies:

• Approved Providers: A minimum of 72 hours must be from approved providers.
• Approved Providers for Group Programs:
• Programs that will automatically be accepted by the MN Board are presented by:
o Providers that are on the NASBA Registry of CPE Sponsors.
o 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.
o 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.
o Colleges and Universities whose academic programs qualify an applicant to sit for the CPA examination.
o Professional organizations recognized by the Board as Report Acceptance Bodies.
o CPE Programs sponsored by professional organizations recognized by another state’s board of accountancy.
• Approved Providers for Self Study, Blended Learning and Nano Learning Programs:
• 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.

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