Minnesota CPA CPE Requirements: How Many Hours, By When

How much continuing professional education a Minnesota CPA actually needs — sourced the same way every fact on this site is: a board page plus the codified rule itself, never a guess.

Verified
CPE Hour Requirement
120 hours every 3 years
Source of record Minn. R. 1105.3000; 1105.3100, subp. 4(F) read the rule →

120 hours in a rolling 3-year period, minimum 20 hours each year (Minn. R. 1105.3000). Within that 120, at least 8 hours must be in regulatory or behavioral ethics (Minn. R. 1105.3100, subpart 4, item F) -- confirmed against both the codified rule text and the Board's own CPE page (boa.state.mn.us/cpe.html), which states the same 8-hour figure in plain language.