Minnesota CPA License Reinstatement: What a Lapsed License Costs
If your Minnesota CPA license has already lapsed
What it actually takes to get a lapsed Minnesota CPA license back — the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. 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.
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.
- 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.
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 2026-09-22.)
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.
See Minnesota's CPA license renewal deadline →