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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 2026-08-19.

Credit hours to sit
120
Credit hours to license
150
Exam fee per section
$262.64
Exam credit window
30 months
Notice to Schedule valid
6 months from issue
Transferring scores out
Ask the board, sources disagree
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.

How long is your Notice to Schedule valid in Minnesota?

Minnesota gives you 6 months from the date your Notice to Schedule is issued to sit the section it covers. If it expires you forfeit the fees already paid for that section and must reapply.

From the Validation Periods map in the NASBA Candidate Guide, edition 2026-07-16. That is NASBA's summary of the board's rule rather than a reading of the board itself, so confirm it with the Minnesota Board of Accountancy before planning around it.

Can you appeal a failed CPA exam score in Minnesota?

Minnesota offers a score appeal. An appeal lets you view the multiple-choice questions or simulations you answered incorrectly and submit comments on them, under supervision, and it requires a formal request, board approval, a fee and a deadline that runs from the date your score was reported. A score review is separate and is available everywhere: it re-checks that the approved answer key was applied correctly to your responses, and it is not a way to have an alternative answer considered.

Appeal availability is listed in the NASBA Candidate Guide, edition 2026-07-16. See also what happens on test day.

How do you transfer CPA exam scores out of Minnesota?

Ask the Minnesota Board of Accountancy before you pay anything, because NASBA's own two systems disagree about Minnesota. NASBA's store lists Minnesota as a jurisdiction you can transfer out of, while NASBA's Interstate Authorization Fee Schedule routes Minnesota's transfer of grades to the board instead. Being absent from the store list reliably means the board handles it, but being present does not reliably mean NASBA does.

Route read from NASBA's transfer service and cross-checked against NASBA's Interstate Authorization Fee Schedule, 2026-09-20, and every route claim was handed to a pass instructed to refute it. How exam credit moves between jurisdictions sets out the whole picture, including what moving does to your credit window.

Do your CPA exam credits expire after you pass all four sections in Minnesota?

No deadline that costs you exam credit, but Minnesota does have a clock worth knowing, and it is not the same thing. 3 years, then 120 hours of CPE (Minn. R. 1105.3350). This is the origin of the widely repeated and false "Minnesota gives you 3 years or you retake". Missing it costs you extra work before the license is issued, not the sections you have already passed.

Researched against Minnesota's own statutes and administrative rules on 2026-09-20, not against the board FAQ alone. What happens to CPA exam credit after you pass all four sets out all 55 jurisdictions and the clocks that are mistaken for deadlines.

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/.

Can you become a CPA in Minnesota without 150 credit hours?

Yes. Minnesota has an alternative route to CPA licensure that does not require 150 semester hours, and it has been in force since 2026-01-01. The traditional 150-hour route remains available alongside it. The change came through Minn. Stat. ch. 326A as amended in the 2025 session (Senate File 1536).

What the alternative route requires: A bachelor's degree plus two years of experience, or a master's degree plus one year of experience, each with passage of the Uniform CPA Exam.

Worth knowingThe traditional route of a bachelor's degree with 150 semester hours and one year of experience is retained but sunsets after June 30, 2030, giving a five year transition window. The board notice states the pathways took effect January 1, 2026 while applications were accepted starting January 2, 2026, so the two dates differ by one day.

Minnesota Board of Accountancy, UPDATE: New Pathway to CPA Licensure: https://mn.gov/boa/forms-and-resources/news.jsp?id=1233-744175. Verified 2026-08-19, and independently re-checked against the cited source.

Recent changes and notes for Minnesota

Jurisdictions that changed around the same time as Minnesota

Minnesota's alternative route started on 1 January 2026. These started closest to it, which is the comparison that matters if you are choosing where to apply or holding a license in more than one.

The full picture, with every statute and the jurisdictions where the published trackers are behind, is on the 150-hour rule tracker.

Studying for the CPA exam

PocketCPA covers all six CPA exam sections with 11,896 questions, each cited to the specific standard or statute it tests, and 1,071 lesson pages written from primary source text. A nine-item sample of every section is open with no account, and a full-length FAR mock exam is free with one.

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