Minnesota CPA CPE Requirements: How Many Hours, By When
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Verified 2026-11-08
CPE Hour Requirement
120 hours every 3 years
- 20-hour minimum in each 1-year period (you can't front-load the whole requirement into a single year).
- 8 ethics hours, within that same total.
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, which states the same 8-hour figure in plain language: "Each reporting year you must earn a minimum of 20 hours... In any given three-year reporting period, you must have a minimum of 120 hours, with 8 of those hours being in regulatory (technical) or behavioral (nontechnical) ethics."
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