Minnesota CPA Requirements 2027
Choose a current path while keeping the 2030 sunset visible. Build your 2027 application and study plan from dated official evidence.
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 choicesYour 2027 application roadmap
Choose a current path while keeping the 2030 sunset visible
For 2027, compare the current paths and application-document timing. The 2030 sunset is a separate longer-term deadline.
Before applying
Check Minnesota exam entry and map your transcript. 24 + 24
Before choosing classes
Choose a licensing route and record the remaining accepted subjects. Extra credits help only when they meet that route’s conditions.
Before booking a section
Coordinate your NTS, study readiness, published 2027 testing windows, and the July exam-interface transition.
Before counting experience
Confirm the work, duration, supervisor, and documentation accepted for your Minnesota license path.
What this edition adds to your 2026 reference
Use this edition to organize a 2027 application, choose your next evidence check, and connect it to an exam preparation schedule. Unchanged state rules retain their actual review dates. A new guide year does not itself change eligibility.
Your state-specific decision: 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.
Open the dated 2026 reference| Decision | What to save | Question to resolve |
|---|---|---|
| Exam entry | Degree status, transcript, course descriptions, and the official exam checklist. | Minnesota exam admission requires the qualifying degree and concentration, including 24 accounting and 24 business credits under NASBA’s options. |
| License route | The chosen education and experience route, its effective date, and the authority’s instructions. | 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. |
| Exceptions and transitions | Dated authority replies for disputed courses, foreign education, prior exam credit, or a new pathway. | Confirm how the published route applies to your own degree, courses, and experience. |
| Application budget | Separate evaluation, section application, exam, and later license charges. | Confirm the amount payable when you apply. Dated fees in this guide are not a guaranteed 2027 tariff. |
Choose a realistic testing window
Check the published schedule and July transition before setting a target appointment.
Read the guidePlan practice around the exam format
Use the reviewed specification and its stated coverage limits to balance MCQs and simulations.
Read the guideConnect your license and career plan
Compare wage benchmarks, offer conditions, experience supervision, and preparation support.
Read the guidePermission 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
- 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.
- What education should a 2027 Minnesota CPA Exam candidate check?
- Based on the September 15, 2026 source review: 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.
- Which Minnesota CPA license paths should I compare for 2027?
- 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. Review the route-specific effective dates and experience conditions before applying.
- What changed in this 2027 Minnesota guide?
- This edition adds a candidate decision roadmap, application evidence checklist, study milestones, and links to the 2027 exam schedule. Its state-specific focus is: Choose a current path while keeping the 2030 sunset visible. Unchanged rules retain their source dates.
- Are the fees in this guide guaranteed for 2027?
- No. Each listed charge retains its actual source review date. Confirm evaluation, application, exam-section, and licensing charges before payment.
- What still needs confirmation for a Minnesota application?
- Confirm accepted courses, degree evidence, qualifying experience, application instructions, and current charges with the board or its designated evaluator.
- Does the guide guarantee that I qualify for a CPA license?
- No. The board or designated service decides eligibility. Use this guide to organize your evidence and prepare specific questions; CPAPass supports exam practice and study planning.
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.