Minnesota CPA CPE Requirements 2026: 120 Hours in Three Years
Minnesota CPAs need 120 CPE hours in a rolling three years, 20 a year and 8 ethics hours, with no carryforward. Rules explained.
Minnesota CPAs must complete 120 hours of CPE in a rolling three-year period, with at least 20 hours in every reporting year. The CPE year runs from July 1 to June 30, eight of the 120 hours must be ethics, and Minnesota does not allow carryforward. This guide explains the Board of Accountancy's rules on technical hours, group learning, sponsors and late reporting, and how the first period works for new CPAs. For a comparison with other states see our CPA CPE requirements guide.
Minnesota CPE requirements at a glance
| Requirement | What the board says |
|---|---|
| Total hours | 120 hours in a rolling three-year period |
| Annual minimum | 20 hours in each reporting year |
| CPE year | July 1 to June 30; report by December 31 |
| Ethics | 8 hours per three-year period, regulatory or behavioral |
| Technical learning | At least 60 hours, as defined by the NASBA Fields of Study |
| Approved sponsors | At least 72 hours must come through approved CPE sponsors |
| Group or blended learning | At least 24 hours |
| Presenting or instructing | Capped at 60 hours |
| Authoring or content review | Capped at 60 hours |
| Carryforward | Not allowed |
The CPE year and the reporting deadline
Minnesota's CPE year is July 1 to June 30, which differs from the calendar-year basis used in several other states. CPE must be earned within that window and reported by December 31. The rule itself says the CPE must be done by June 30 each year, with the Board allowing a reporting period after it. Late processing fees apply after the December 31 reporting date. Plan your annual 20 hours before June 30, not at the end of the calendar year.
How the 120 hours break down
The 120 hours are not one flexible pool. At least 60 must be technical, as defined by NASBA Fields of Study. At least 72 must come through approved CPE sponsors. At least 24 must come from group or blended learning programs. Eight must be ethics, either regulatory (technical) or behavioral (non-technical). Neither the Board page nor the rule states that the ethics must be Minnesota-specific. Our overview of ethics CPE for CPAs explains how these definitions compare with other states.
Caps on presenting and writing
Presenting or instructing is capped at 60 hours across the period, and authoring or content review is also capped at 60 hours. The Board sets no cap on self-study, online or nano learning, but self-study, nano learning and blended learning courses cannot come from non-approved sponsors, and you cannot repeat the same self-study course for credit in the same one-year CPE period. Check the sponsor before you buy.
No carryforward, but carryback
The rule says there is no carryforward of CPE from one period to the next, so extra hours earned this year do not help next year. Minnesota does allow carryback: hours earned after June 30 can count toward the prior period if you pay noncompliance fees, but they cannot also count toward the period in which they were earned. The rule sets the fee at $50 for the first month and $25 for each later month. Treat this as a rescue option, not a plan.
New licensees
The Board's page gives a simple summary: if you are licensed between January and June, you start earning CPE on July 1 and make your first report that December. If you are licensed between July and December, you start with the next CPE year. The rule, Minnesota Rules 1105.3000, sets out the exact exemptions and deadlines, including 20 hours by the following June 30 and 120 hours by the third or fourth June 30 after the grant date, depending on the half of the year in which you were licensed. Read it if you were licensed recently.
Sponsors
NASBA Registry sponsors are accepted, though not every sponsor is approved for every delivery method. The Board also names the Legislative Auditor or State Auditor, qualifying CPA firms with a system review, accredited colleges and universities, and bodies recognized by other state boards. The Board cites the NASBA and AICPA Statement on Standards for CPE Programs (revised December 2019). Our explainer on what NASBA does covers the registry, and our list of online CPE providers compares providers.
Frequently asked questions
How many CPE hours do Minnesota CPAs need?
120 hours in a rolling three-year period, with at least 20 in each reporting year.
When is the Minnesota CPE year?
July 1 to June 30. CPE must be reported by December 31.
How many ethics hours are required?
Eight per three-year period, regulatory or behavioral.
Can I carry hours forward?
No. Minnesota does not allow carryforward. Carryback to the prior period is possible with noncompliance fees.
Finding CPE that counts
Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.
Other states: Texas California New York Florida Illinois.
Source: Minnesota Board of Accountancy continuing education page (mn.gov/boa) and Minnesota Rules 1105.3000, checked October 2026.
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