What is Minnesota's annual CPE minimum?

Minnesota requires a minimum of 20 CPE hours per CPE year (July 1 – June 30). This annual floor cannot be waived or deferred — if you earn only 15 hours in one CPE year, that 5-hour deficit cannot be made up with extra hours in the following year. The annual 20-hour requirement is independent of the rolling 3-year 120-hour total. This means you must plan CPE throughout the year, not just sprint near the June 30 deadline. A hardship exception is available through written request to the Minnesota BOA before the June 30 deadline.

Does Minnesota have a self-study cap?

Minnesota does not publish an explicit overall self-study percentage cap the way some states (e.g., Indiana's 50% cap) do. However, the requirement that at least 24 of 120 hours come from group or blended learning effectively limits pure self-study to a maximum of 96 hours per triennial period (80%). Additionally, sponsor-approved program requirements and the group learning floor together constrain how much non-interactive self-study can count. Check the NASBA registry and ensure your self-study providers are on the Minnesota BOA-approved sponsor list.

Can Minnesota CPAs carry over excess CPE hours?

No. Minnesota does not allow carryforward of excess CPE hours. Hours earned beyond 120 in one triennial cycle cannot be applied to the next cycle. However, Minnesota does allow carryback: CPE hours earned after June 30 may be applied to the prior CPE year's requirements, provided the required noncompliance fees are paid. Carryback hours credited to a prior period cannot also be used to satisfy the period in which they were earned. Do not plan on carryback as a regular strategy — it incurs fees ($50 for the first month, $25 per subsequent month of noncompliance).

How does Minnesota's July 1–June 30 CPE year affect planning?

Minnesota's July 1–June 30 CPE year is unusual and a frequent source of confusion. Most CPAs think of CPE in terms of calendar years (January–December) or December 31 deadlines. In Minnesota: (1) Any CPE you complete from July 1, 2025 through June 30, 2026 counts toward the 2025–26 CPE year; (2) CPE completed July 1 through December 31, 2026 counts toward the 2026–27 CPE year — NOT toward 2025–26; (3) You report by December 31, 2026 for the July 1, 2025–June 30, 2026 period. If you're coming from a December 31 state, treat the June 30 date as your hard CPE deadline and December 31 as your paperwork deadline.

How long must Minnesota CPAs retain CPE records?

Minnesota CPAs must retain CPE documentation for 5 years following completion of each program. The Minnesota Board of Accountancy audits a percentage of CPAs each year and may require submission of a complete 3-year CPE record. Required documentation includes course title, sponsoring organization, delivery format, CPE hours earned, and completion date. Certificates of completion from course sponsors are the standard documentation. Store records digitally organized by CPE year (July 1–June 30) for fast retrieval. Do not submit records unless selected for audit.

What CPE providers does Minnesota accept?

Minnesota requires at least 72 of 120 hours per triennial period to come from Minnesota BOA-approved sponsors. Approved sponsors include: NASBA National Registry of CPE Sponsors, AICPA programs, Minnesota Society of CPAs (MNCPA) courses, accredited colleges and universities, and other BOA-approved providers. Verify sponsors at nasbaregistry.org before enrolling. University credit converts at 1 semester hour = 15 CPE hours; 1 quarter hour = 10 CPE hours. Up to 48 hours per triennial period may come from non-approved sources (e.g., employer training, certain professional association programs), provided content meets BOA subject-matter standards.

How does Minnesota compare to Wisconsin and Iowa for CPA CPE?

Minnesota (120hrs rolling triennial, June 30 CPE year, Dec 31 reporting, 20hr/yr min, 8hr ethics, 60hr technical min, 24hr group learning min) differs from neighbors: Wisconsin (80hrs biennial, Dec 14 odd-years deadline, 40hr formal learning min, 20hr/yr min, 3hr ethics, 40hr carryover); Iowa (120hrs triennial, rolling cycle, 4hr ethics including 2hr Iowa ethics, 24hr A&A for attest); North Dakota (120hrs triennial, Dec 31, 4hr ethics, no annual min); South Dakota (120hrs triennial, rolling, no annual min). Minnesota's most distinctive rules: June 30 CPE year-end (not Dec 31), mandatory group learning floor, and the technical/approved-sponsor minimums that shape the format of required learning.

Are nonresident CPAs exempt from Minnesota CPE requirements?

Yes, with conditions. Nonresident CPAs who hold a valid license in their principal state of business and meet that state's CPE requirements may claim an exemption from Minnesota's CPE requirements. However, this exemption must be claimed annually by December 31 — it is not automatic. If you are a nonresident CPA licensed in another state and practicing in Minnesota under reciprocity, file the exemption claim each year before December 31. Failure to claim the exemption means Minnesota's full 120-hour triennial CPE requirements apply.

Minnesota CPA CPE Requirements — July 1–June 30 Triennial Rolling

Q: How many CPE hours do Minnesota CPAs need?

Minnesota CPAs must complete 120 hours of continuing professional education (CPE) per rolling 3-year period, with a minimum of 20 hours per CPE year (July 1 – June 30). Within the 120-hour total: at least 60 hours must be in technical fields (accounting, auditing, tax, finance, IT, etc.); at least 8 hours must be in ethics (regulatory or behavioral); at least 24 hours must be in group or blended learning formats; and at least 72 hours must be from Minnesota BOA-approved sponsors. The annual 20-hour minimum cannot be made up in a later year — a deficit in one CPE year is a separate compliance failure.

Q: When is the CPE deadline for Minnesota CPAs?

Minnesota CPAs have two key dates: (1) The CPE year ends June 30 — all CPE hours must be earned within the July 1 to June 30 reporting year; (2) Reporting is due December 31 — CPAs must report their completed CPE hours to the Minnesota Board of Accountancy by December 31. This is a critical distinction from most states: Minnesota's CPE completion deadline is June 30, not December 31. On-demand courses completed July 1 through December 31 do NOT count toward the prior CPE year.

Q: Does Minnesota require ethics CPE?

Yes. Minnesota requires 8 hours of ethics CPE per rolling 3-year period, counted within the 120-hour total. Ethics hours must be in either regulatory ethics (technical field) or behavioral ethics (non-technical field) — or a combination. Minnesota does not require a specific number of state-law ethics hours, unlike Pennsylvania (which requires PA-specific content). NASBA-approved ethics courses and MNCPA ethics programs are the most common qualifying sources. The 8-hour ethics minimum is tracked across the rolling 3-year window, not within a single CPE year.

Q: What is the group learning requirement for Minnesota CPAs?

Minnesota requires at least 24 hours of group or blended learning per rolling 3-year period. Group learning includes live in-person seminars, live webinars with real-time instructor interaction, and certain blended-format programs. This requirement ensures CPAs engage with instructor-led content rather than relying entirely on self-paced online courses. If you rely heavily on on-demand self-study, you must supplement with at least 24 hours of qualifying group/blended learning across your 3-year cycle. MNCPA conferences, webinars, and courses from NASBA-approved live-format providers satisfy this requirement.

Minnesota CPE year ends June 30 — not December 31. This is the single most important fact for MN CPAs. Courses completed after June 30 do not count for the prior year's requirements — even though the reporting deadline is December 31. Plan CPE to finish by June 30.

Core CPE Requirements

The Minnesota Board of Accountancy (MNBOA) requires all active Minnesota CPA licensees to complete 120 hours of continuing professional education (CPE) per rolling 3-year period, with a hard annual floor of 20 hours per CPE year (July 1 – June 30).

      Minnesota triennial CPE at a glance:
      120 hours total — per rolling 3-year period
20 hours per CPE year — July 1–June 30 annual minimum (non-deferrable)
8 hours ethics — regulatory or behavioral, within the 120-hour total
60 hours technical — minimum from technical CPE fields (accounting, auditing, tax, finance, IT, etc.)
24 hours group/blended learning — must include live instruction element
72 hours from approved sponsors — NASBA-registered or BOA-approved providers
No carryforward — excess hours do not roll into the next period (carryback allowed with fees)
Record retention: 5 years — from completion date
CPE year ends June 30 — reporting deadline December 31

    

Minnesota's rolling triennial structure means your 3-year window shifts every year — unlike fixed-cycle states (e.g., Illinois's Oct 1–Sep 30), Minnesota tracks your most recent 36 months of CPE at any given time. This requires careful ongoing tracking rather than a once-every-three-years reset.

The July 1–June 30 CPE Year: Minnesota's Most Unusual Rule

Minnesota is one of a small number of states that uses a July 1 to June 30 fiscal year for CPE, not the more common January–December calendar year or December 31 annual deadline. This creates confusion for CPAs who move to Minnesota from a December 31 state or who hold dual licenses.

Two separate deadlines — don't confuse them:

June 30 — hard CPE completion deadline. All CPE hours for the year must be earned by June 30. No exceptions, no grace period.
December 31 — reporting deadline. You file your CPE report with the Minnesota BOA by December 31 for the July 1–June 30 year that just ended.

Practical example: For the 2025–26 CPE year (July 1, 2025 – June 30, 2026), you must:

Complete at least 20 CPE hours between July 1, 2025 and June 30, 2026
Report those hours to the Minnesota BOA by December 31, 2026
Any CPE earned after June 30, 2026 counts toward the 2026–27 CPE year — not 2025–26

      ~25,000 licensed CPAs in Minnesota, concentrated in the Twin Cities metro (Minneapolis–Saint Paul). The Minnesota Society of CPAs (MNCPA) at mncpa.org is the primary professional organization and CPE resource for Minnesota CPAs.
    

Ethics CPE: 8 Hours per Triennial Period

Minnesota requires 8 hours of ethics CPE per rolling 3-year period, counted within the 120-hour total. Minnesota offers flexibility on format:

Regulatory ethics (technical field) — professional standards, independence, AICPA Code of Professional Conduct, state board rules
Behavioral ethics (non-technical field) — ethical decision-making, integrity in practice, professional responsibility
Either type, or a combination, satisfies the 8-hour requirement
Minnesota does not require state-specific ethics content (unlike some states)

Track ethics hours across your rolling 3-year window, not within a single CPE year. You can complete all 8 ethics hours in one year or distribute them — as long as the 3-year running total stays at or above 8 hours.

Technical vs. Non-Technical CPE: The 60-Hour Technical Minimum

Minnesota requires that at least 60 of your 120 triennial CPE hours be in technical fields. This is a meaningful constraint for CPAs who lean toward soft-skills or management development courses.

Technical Fields (count toward 60-hr min)	Non-Technical Fields (capped at 60 hrs)
Accounting	Behavioral ethics
Auditing	Business management & organization
Business law	Communications & marketing
Economics	Computer software & applications
Finance	Personal development
Information technology	Personnel/HR
Management services	Production
Regulatory ethics
Specialized knowledge
Statistics
Taxes

      Non-technical CPE is not prohibited — but it cannot exceed 60 hours of your 120-hour triennial total. If you plan 40+ hours of management, communications, or personal development courses, you must offset with at least 60 hours of technical content.
    

Group Learning Requirement: 24 Hours Minimum

Minnesota requires a minimum of 24 hours of group or blended learning per triennial period. Group learning is defined as programs with a real-time instructor element — not pure self-study.

Qualifying formats: live in-person seminars, live webinars with real-time Q&A, instructor-led group study, approved blended learning programs
Does not qualify: purely self-paced on-demand video courses, pre-recorded webinars without live interaction
The 24-hour group learning requirement overlaps with the 120-hour total — these hours count toward, not in addition to, 120

If your primary CPE strategy relies on on-demand courses from Surgent, Becker, or similar providers, plan to supplement with at least 24 hours of live format content (MNCPA webinars, conferences, or similar) per triennial cycle.

Approved Sponsor Requirement: 72 Hours Minimum

At least 72 of 120 triennial hours must come from Minnesota BOA-approved sponsors. This requirement ensures the majority of CPE comes from providers meeting quality standards.

Approved sources: NASBA National Registry of CPE Sponsors, AICPA programs, Minnesota Society of CPAs (MNCPA), accredited colleges and universities, BOA-approved providers
Up to 48 hours per triennial period may come from non-approved sources (employer training, professional association programs), provided the content meets BOA standards
Verify sponsors at nasbaregistry.org before enrolling in any course

Carryover and Late Fees

Carryforward is not permitted. Hours earned beyond 120 in one triennial window cannot apply to the next period. Minnesota's rolling structure means carryforward would be complex in any case — focus on maintaining compliance in each CPE year (20-hour annual minimum) and each rolling 3-year window (120-hour total).

Carryback is allowed — with fees. If you missed the June 30 deadline and need to credit post-June-30 hours to the prior CPE year, Minnesota allows carryback, but you must pay noncompliance fees:

$50 for the first month (or partial month) of noncompliance
$25 per month for each subsequent month until compliance is achieved

A hardship exception is also available — file a written request with the Minnesota BOA before the June 30 deadline.

Teaching and Writing Credits

Minnesota allows CPE credit for teaching and published authorship, with caps per triennial period:

Teaching credit: maximum 60 hours per triennial period
Writing credit (published works): maximum 60 hours per triennial period

These caps are generous compared to many states and reflect Minnesota's recognition of knowledge-sharing as a form of professional development. Teaching and writing credit counts toward the 120-hour total but cannot satisfy the group/blended learning requirement or the technical minimum independently — verify with BOA if relying on these credits.

Multi-State CPE Comparison: Minnesota and Neighbors

State	Total Hours	Cycle	Deadline	Ethics	Annual Min	Key Note
Minnesota	120 hrs	Rolling triennial	June 30 (CPE) / Dec 31 (report)	8 hrs	20 hrs/yr	July 1–June 30 CPE year; group learning 24-hr min
Wisconsin	80 hrs	Biennial	Dec 14, 2027	3 hrs	20 hrs/yr	40-hr formal learning min; odd-year deadline
Iowa	120 hrs	Rolling triennial	Varies	4 hrs (2 IA-specific)	No annual min	24-hr A&A for attest CPAs
North Dakota	120 hrs	Triennial	Dec 31	4 hrs	No annual min	Dec 31 deadline; simpler rules than MN
South Dakota	120 hrs	Rolling triennial	Varies	4 hrs	No annual min	Rolling cycle, simpler structure
Illinois	120 hrs	Fixed triennial	Sep 30, 2027	4 hrs	No annual min	Sep 30 deadline; no A&A req; +1hr harassment training

Source: State boards of accountancy. Verify current requirements directly with your state board before making compliance decisions.

Get Your Free Minnesota CPE Deadline Tracker

Track your July 1–June 30 CPE year, monitor technical vs. non-technical hours, and get a reminder before the June 30 completion deadline.

Frequently Asked Questions

How many CPE hours do Minnesota CPAs need? ▼

120 hours per rolling 3-year period, with a 20-hour annual minimum per CPE year (July 1–June 30). Within the 120 hours: at least 60 hours must be technical, 8 hours must be ethics, 24 hours must be group/blended learning, and 72 hours must come from BOA-approved sponsors.

When is the CPE deadline for Minnesota CPAs? ▼

CPE must be earned by June 30 each year. Reporting is due by December 31. These are two separate deadlines — missing June 30 is not fixed by filing by December 31.

Does Minnesota require ethics CPE? ▼

Yes — 8 hours of ethics CPE per rolling 3-year period, within the 120-hour total. Either regulatory ethics (technical) or behavioral ethics (non-technical) qualifies.

Can I carry over excess Minnesota CPE hours? ▼

No. Carryforward is not allowed. Carryback is permitted with BOA noncompliance fees paid ($50 first month, $25/month thereafter).

Does Minnesota require A&A CPE for attest CPAs? ▼

Minnesota does not impose a separate mandatory A&A minimum for attest CPAs, unlike Indiana (12 hrs) or Iowa (24 hrs). Attest CPAs must still meet the 60-hour technical minimum, within which auditing and accounting courses naturally fall.

What is the group learning requirement for Minnesota CPAs? ▼

At least 24 of 120 triennial hours must be in group or blended learning (live instructor-led formats). Pure self-paced on-demand courses do not qualify for this 24-hour floor.

How long must I keep CPE records in Minnesota? ▼

5 years from the completion date of each program. Minnesota BOA conducts annual audits and may request 3 years of complete CPE records.

Are nonresident CPAs exempt from Minnesota CPE? ▼

Yes, if licensed in their home state and meeting that state's CPE requirements — but they must claim the exemption annually by December 31. The exemption is not automatic.

What happens if I miss the 20-hour annual minimum? ▼

A shortfall in the annual 20-hour minimum is a separate compliance failure — it cannot be made up in a later year. Minnesota BOA may assess late fees and may require carryback (with fees) to resolve the deficit. Contact the BOA promptly to address any annual shortfall.

Where do I report my Minnesota CPE? ▼

Report your CPE hours to the Minnesota Board of Accountancy at boa.state.mn.us by December 31 each year. The BOA's online system accepts the annual CPE report. The MNCPA (mncpa.org) also offers CPE tracking tools for members.

Does Minnesota accept CPE from any provider? ▼

At least 72 of 120 triennial hours must come from BOA-approved sponsors (NASBA-registered or BOA-listed). Up to 48 hours may come from non-approved sources meeting BOA content standards. Verify providers at nasbaregistry.org before enrolling.

How does a hardship exception work in Minnesota? ▼

CPAs who face illness, disability, military service, or other hardship may request a CPE extension or waiver from the Minnesota Board of Accountancy. The written hardship request must be submitted to the BOA before the June 30 CPE deadline. The BOA reviews requests individually and may grant extensions, waivers, or alternative compliance arrangements on a case-by-case basis.

Minnesota Board of Accountancy Resources

Minnesota Board of Accountancy: boa.state.mn.us/cpe.html
Minnesota Society of CPAs (MNCPA): mncpa.org/cpe — CPE rules, courses, and tracking tools
NASBA Registry of CPE Sponsors: nasbaregistry.org — verify approved providers
Governing rules: MN Rules 1105.3000–1105.3350
BOA contact: 651-296-7938 (Minnesota Board of Accountancy)