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 where we could confirm it against primary law, clearly labelled where we could only confirm it against the board's own page, never a guess.
- 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."
What does it cost to reinstate a lapsed Minnesota license? →