Minnesota CPA Requirements (2026): Exam and License
Minnesota exam entry, license pathways, coursework, and fees, with researched changes for your 2027 plan.
Checkpoint 1
Can I take the exam?
24 + 24
Minnesota exam admission requires the qualifying degree and concentration, including 24 accounting and 24 business credits under NASBA’s options.
Check exam entryCheckpoint 2
Can I obtain the license?
Minnesota added bachelor’s/two-year and master’s/one-year pathways on January 1, 2026. The legacy 150-credit/one-year route remains available through June 30, 2030.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesPermission to sit
Minnesota CPA Exam eligibility
Minnesota exam admission requires the qualifying degree and concentration, including 24 accounting and 24 business credits under NASBA’s options.
- Check Minnesota’s state-connection and Social Security number conditions.
- Exam education evaluation remains separate from selecting a license path.
Map your transcript
Minnesota accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Exam concentration | 24 credits | 24 credits | NASBA degree/accreditation options apply |
| License | Qualifying concentration | Qualifying concentration | Avoid counting the same internship for both education and experience |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
Minnesota CPA license pathways
Minnesota added bachelor’s/two-year and master’s/one-year pathways on January 1, 2026. The legacy 150-credit/one-year route remains available through June 30, 2030.
| Route / availability | Education | Experience |
|---|---|---|
| Bachelor’s route | Qualifying bachelor’s degree and concentration | 2 years |
| Master’s route | Qualifying master’s degree | 1 year |
| Legacy 150-credit route | Qualifying degree and 150 credits; available through June 30, 2030 | 1 year |
- Experience attestation requires a CPA with firsthand knowledge. An internship counted as education cannot also be counted as experience.
- The initial-license instructions place ethics within six months before or after application and impose a six-month supporting-document completion period.
Dates that affect your decision
Planning for Minnesota CPA requirements in 2027
For 2027, compare the current paths and application-document timing. The 2030 sunset is a separate longer-term deadline.
January 1, 2026
EffectiveNew degree and experience options
The bachelor’s/two-year and master’s/one-year paths are current.
June 30, 2030
DeadlineLegacy 150-credit route ends
Do not assume this route remains open indefinitely just because the current page lists it.
Worked planning example
An internship appears on both checklists
Illustrative candidate scenario, not an eligibility determination.
Starting point
Your college awarded academic credit for an internship that you also want to use for experience.
What the rules mean
Minnesota’s initial-license instructions prohibit counting that internship as both education and experience.
Next action
Allocate it correctly, obtain firsthand CPA attestation, and prepare ethics and supporting documents within the application windows.
From education to an appointment
How to apply and prepare in Minnesota
- 1
Confirm the application owner
Use the official exam instructions linked above to identify the board or designated exam service. Exam and license applications may go to different owners.
- 2
Prepare the education record
Arrange official transcripts and any required evaluation, degree evidence, course descriptions, identity, and state-specific records. Resolve the exact eligibility question before paying.
- 3
Apply for a section you can prepare for
After the responsible authority confirms eligibility, follow its section application and payment instructions. Keep the actual application and examination charges separate.
- 4
Use the Notice to Schedule
Check the authorized section, name, and expiration on the NTS. Book the testing appointment through the official scheduling process within that authorization.
- 5
Complete the exam and license file
Pass AUD, FAR, REG, and one Discipline, then complete the selected license route’s education, experience, ethics, and documentation requirements. Track each official deadline separately.
This sequence organizes your planning. The state-specific facts and exceptions in the sections above take priority; the official application instructions establish the required filing order.
Budget separate charges
Minnesota CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
| Charge | Published amount | What it covers | Official source |
|---|---|---|---|
| Education evaluation | $96.00 | Evaluation charge listed by NASBA. Foreign-education evaluation may be separate. | Verify this charge |
| Exam section application | $96.00 | Follow the jurisdiction’s section-application rules. Do not assume one application charge covers all four sections. | Verify this charge |
| Each exam section | $268.59 | One section’s examination charge, separate from its application charge. | Verify this charge |
Frequently Asked Questions
- What are the Minnesota CPA Exam requirements in 2026?
- Minnesota exam admission requires the qualifying degree and concentration, including 24 accounting and 24 business credits under NASBA’s options. Check Minnesota’s state-connection and Social Security number conditions. Exam education evaluation remains separate from selecting a license path.
- Does Minnesota require 150 hours for CPA licensure in 2026?
- Minnesota added bachelor’s/two-year and master’s/one-year pathways on January 1, 2026. The legacy 150-credit/one-year route remains available through June 30, 2030. Bachelor’s route: Qualifying bachelor’s degree and concentration; 2 years. Master’s route: Qualifying master’s degree; 1 year. Legacy 150-credit route: Qualifying degree and 150 credits; available through June 30, 2030; 1 year.
- How should I plan for Minnesota CPA requirements in 2027?
- For 2027, compare the current paths and application-document timing. The 2030 sunset is a separate longer-term deadline.
- Are Minnesota exam eligibility and licensing the same?
- They are separate checkpoints. Minnesota’s initial-license instructions prohibit counting that internship as both education and experience. Allocate it correctly, obtain firsthand CPA attestation, and prepare ethics and supporting documents within the application windows.
- What should I confirm before applying in Minnesota?
- Confirm the accepted transcript subjects, qualifying experience evidence, current application instructions, and charges using the official sources linked in this guide. The board or its designated evaluator makes the eligibility decision.
- Does a CPAPass account apply for my Minnesota license?
- No. CPAPass provides CPA Exam practice and study planning. The state board and its designated services evaluate education, approve exam applications, and issue licenses or permits.
Evidence and review dates
Official Minnesota requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.