CPA exam and license requirements in Minnesota

Minnesota requires 120 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the Minnesota Board of Accountancy. Last reviewed 2026-08-10.

Credit hours to sit

120

Credit hours to license

150

Exam fee per section

$262.64

Exam credit window

30 months

State ethics requirement

See below

How many credit hours do you need to sit for the CPA exam in Minnesota?

Minnesota requires 120 semester credit hours to sit for the CPA exam. Candidates in Minnesota sit under the rules of the Minnesota Board of Accountancy.

How many credit hours do you need for a CPA license in Minnesota?

Minnesota requires 150 semester credit hours for CPA licensure. That is 30 more than the 120 needed to sit, so candidates can begin testing before completing the licensure requirement.

How much does the CPA exam cost in Minnesota?

The CPA exam in Minnesota costs $262.64 per section, a $96 application fee, a $96 education evaluation fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are Minnesota board and NASBA fees and exclude review course costs and any re-take fees.

How long do you have to pass all four CPA exam sections in Minnesota?

Minnesota gives candidates a 30-month window to pass all four CPA exam sections. The clock starts when the first section is passed.

Does Minnesota require a CPA ethics exam?

Minnesota: Complete and pass the AICPA Professional Ethics comprehensive course (For Licensure) at 90% within six months before or after applying for licensure.

What work experience is required for a CPA license in Minnesota?

Minnesota requires one year (at least 2,000 hours, over 1 to 3 years) of experience using accounting, attest, tax, or advisory skills, two years under the new bachelor's-degree pathway, verified by a CPA.

Who regulates CPAs in Minnesota?

CPAs in Minnesota are regulated by the Minnesota Board of Accountancy. Its published requirements are at https://boa.state.mn.us/.

Recent changes and notes for Minnesota

• Effective January 1, 2026, three active pathways: bachelor's + 2 years experience, master's + 1 year, or 150 semester hours + 1 year (all require the CPA exam and AICPA ethics exam).
• The 150-semester-hour pathway sunsets June 30, 2030.
• You may sit with a bachelor's degree (about 120 hours including 24 accounting hours) and finish the 150 hours later.
• Minnesota residency and a Social Security number are required.

Studying for the CPA exam

PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.

Source: https://boa.state.mn.us/applicants.html. Requirements change; confirm with the Minnesota Board of Accountancy before applying.