To sit for the CPA exam in Minnesota, you need a bachelor’s degree with at least 24 semester hours of accounting, and you must live, study or work in Minnesota. To get licensed, Minnesota law now offers two routes: 150 semester hours plus 1 year of experience, or a bachelor’s degree plus 2 years of experience. A master’s degree plus 1 year also qualifies. The 150-hour route ends on July 1, 2030.
The CPA exam is a demanding test, and every state sets its own rules. This guide covers what the Minnesota State Board of Accountancy asks for to take the exam, get licensed and keep your license.
Last reviewed: October 2026. Facts checked on October 29, 2026 against Minnesota Statutes section 326A.03 as amended in 2025 and the NASBA Minnesota exam page. The board’s website has the current applications. Rules change, so confirm the details with the board before you apply.
Age, residency and citizenship
Minnesota has a residency rule for exam candidates. You must live in Minnesota, attend a Minnesota school for education that qualifies you for the exam, or work in Minnesota to gain qualifying experience. Nonresidents must state that they meet one of these tests within 90 days before or after the exam. NASBA also lists a Social Security number requirement.
Education
To sit for the CPA exam
Minnesota offers several education options. The most common is a bachelor’s degree or higher that includes or is supplemented by at least 24 semester hours of accounting above the elementary level, covering financial accounting, auditing, taxation and management accounting. Graduate-degree options are also available, so check the NASBA Minnesota page for the full list.
You may be able to apply up to 180 days before you finish your education and sit within 90 days of finishing, under the board’s early exam rules.
To get licensed
- 150 semester hours plus 1 year of experience. This route is available until July 1, 2030.
- A master’s degree plus 1 year of experience
- A bachelor’s or graduate degree plus 2 years of experience
The degree-based routes come from a 2025 change to section 326A.03. Until July 1, 2030, you can qualify under either the old or the new rules. Confirm with the board how it applies these routes to your application. Read more about meeting the 150 credit hour requirement.
Work experience
Experience must be verified by a licensee and can come from government, industry, academia or public practice. The board sets the hour totals by rule, so check its experience forms for the exact hours for each route.
Ethics
Check the current Minnesota license application for any ethics course or exam the board requires before licensure.
How to apply for the Minnesota CPA exam
Apply through NASBA’s CPA Examination Services. Submit your official transcripts and the exam application. Once approved and paid, you receive a Notice to Schedule and book your exam with Prometric. See the NASBA Minnesota page for each step.
The CPA exam has three core sections (Auditing and Attestation, Financial Accounting and Reporting, and Regulation) and one discipline section you choose (Business Analysis and Reporting, Information Systems and Controls, or Tax Compliance and Planning). The old Business Environment and Concepts section ended in 2023.
Fees
| Fee | Amount |
| Education evaluation (NASBA) | $96 |
| Exam application (NASBA) | $96 |
| Each exam section | $268.59 |
These fees are listed on the NASBA Minnesota page. Fees can change, so check the current amounts before you apply, and read more about CPA exam costs.
Exam credit window
You must pass all four sections within a rolling 30-month window.
Locations
The CPA exam is given year-round at Prometric test centers. You can take each section at any Prometric center in the United States once you have a valid Notice to Schedule, and you choose your date and site when you book.
How to apply for a Minnesota CPA license
After you pass the exam and meet the education and experience rules for your route, apply to the board with your transcripts and experience verification. See the board’s website for the current application and fee.
Reciprocity and practice privilege
CPAs licensed in another state may be able to practice in Minnesota under mobility rules or apply for a Minnesota license by reciprocity. See our guide to CPA reciprocity.
License renewal and CPE
Minnesota CPAs must renew their license and complete continuing professional education, including ethics. Check the board’s website for current hour totals and deadlines.
State board
Minnesota State Board of Accountancy
85 East 7th Place, Suite 125, St. Paul, MN 55101
Phone: (651) 296-7938
Website: mn.gov/boa
How CPA Credits can help
If you are short on accounting or business credits for Minnesota, CPA Credits offers self-paced online courses worth 3 semester hours each through Upper Iowa University, which is accredited by the Higher Learning Commission (HLC). Our credits are accepted by all state boards. Undergraduate courses are $695 per course, and graduate courses are $870 per course.
Not sure which courses you still need? Request a transcript evaluation and we will show you the gaps. You can also read how to meet the 150 credit hour requirement or compare rules in other states on our CPA requirements by state page.
FAQ
What do you need to sit for the CPA exam in Minnesota?
You need a bachelor’s degree with at least 24 semester hours of accounting, covering financial accounting, auditing, taxation and management accounting. You must also live, study or work in Minnesota.
Can you become a CPA in Minnesota without 150 credit hours?
Yes. Minnesota law now lets you qualify with a bachelor’s degree and 2 years of experience, or a master’s degree and 1 year. Confirm with the board how it applies these routes before you apply.
When does the 150 hour route end in Minnesota?
The 150 semester hour route with 1 year of experience is available until July 1, 2030.
Does Minnesota have a residency requirement for the CPA exam?
Yes. You must live in Minnesota, attend a Minnesota school, or work in Minnesota for qualifying experience, within 90 days before or after the exam.
How much does the CPA exam cost in Minnesota?
NASBA charges $96 for the education evaluation and $96 for the exam application. Each exam section costs $268.59.