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CPA license renewal deadlines by state — verified and kept current

Minnesota CPA License Reinstatement: What a Lapsed License Costs

If your Minnesota CPA license has already lapsed

See how we verify every figure on this site.

Reinstatement Fee
$20

Flat statutory fee: 'applications for reinstatement, $20' (Minn. Stat. Sec326A.04, subd. 5(b)(9)) -- distinct from a separate $50 annual late-processing fee for renewals filed late but before expiration.

Catch-Up CPE Required
  • Not a fixed number -- Minn. Stat. Sec326A.09 gives the board discretion to require up to 120 hours of CPE representing what would have been earned had the credential been held continuously during the lapse (capped at one full 3-year cycle), plus any other conditions the board finds appropriate. Where the board requires a full three-year cycle's worth, those credits include that requirement's minimum of at least 8 hours in regulatory or behavioral ethics -- a floor Minn. R. 1105.3100, subp. 4 applies 'during the rolling three-year CPE period' (subp. 4(F)).
Source of record Minn. Stat. Sec326A.09 (Reinstatement); Sec326A.04, subd. 2 and subd. 5(b) (issuance/renewal timing and fees); Minn. R. 1105.2560 (Renewal of Certificates); Minn. R. 1105.3000 and 1105.3100, subp. 4(F) (CPE requirement, ethics hours) read the rule →

Sourcing note: The $20 fee is set directly in Minnesota statute, so that's the source you'll see cited here. The board's own site covers the reinstatement process but doesn't state the dollar amount -- which is why the statute, not a board page, is the authority behind this figure. (Last checked 2026-11-10.)

What triggers lapsed status: Certificates must be renewed annually, expiring December 31. If not renewed, or if suspended, revoked, or surrendered, the credential becomes expired/invalid and the former holder must petition the board for reinstatement before practicing again.

Last verified: November 10, 2026 · checked against the state's codified statute or administrative rule, not just a board webpage — if we can't verify a date against primary law, we say so instead of guessing (see how we verify every deadline). Always confirm with the official state board before relying on this date. License requirements and deadlines can change.

See Minnesota's CPA license renewal deadline →

How many CPE hours does Minnesota require? →

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