8 hours of ethics CPE, per rolling 3-yr period, for CPAs licensed in Minnesota.
| Ethics hours required | 8 |
|---|---|
| Reporting cycle | Per rolling 3-yr period |
| State-specific content | Not required |
| Self-study accepted | Yes — NASBA QAS Self-Study |
| Our sponsor status | NASBA Registry #111907 |
Eight hours in regulatory (technical) or behavioral (non-technical) ethics in the rolling triennium. Self-study providers must be NASBA-recognised.
Eight hours in each rolling three-year period — the highest ethics requirement of any jurisdiction. The hours may be any combination of regulatory technical or behavioural non-technical ethics.
No. Minnesota accepts either regulatory or behavioural ethics and does not require a Minnesota-specific course. Providers of blended and nano learning must be recognised by the NASBA National Registry.
The reporting or fiscal year runs 1 July to 30 June. Hours for a given year must be earned in that window and reported no later than 31 December, which is also when the licence renews.
Yes. The eight hours may be any combination of regulatory technical ethics and behavioural non-technical ethics, so a single course type can cover the whole requirement.
No. Carry forward is not allowed. Carry back is allowed if the required late-processing fees are paid, but hours carried back cannot also count for the period in which they were completed.
Non-residents licensed in their principal state of business who meet that state's requirements may claim an exemption, but it must be claimed every year by 31 December. If the principal office state has no CPE requirements, Minnesota's apply.
Minnesota State Board of Accountancy
NASBA Registry requirement summary ↗
State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Requirements change; confirm current rules with your Board before completing coursework.