state eligibility guide
Minnesota CPA exam requirements
Minnesota requires bachelor's or graduate degree and 120 semester hours, including 24 accounting hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Published by Kesler CPA Review, a commercial CPA exam preparation company. This page is educational, not legal advice. The Board or application authority makes the final eligibility decision.
- Minimum education to sit
- 120 semester hours
- Degree rule
- bachelor's or graduate degree required to sit
- Passed-section credit window
- 30-month passed-section credit window
Education requirements to sit
- Degree: bachelor's or graduate degree required to sit
- Minimum education to sit: 120 semester hours
- Accounting coursework: 24 semester hours
- Business coursework: 24 semester hours
- Accreditation: Degree and coursework must be from an accredited or Board-recognized institution.
Minnesota provides multiple degree pathways. A graduate business degree may use 24 undergraduate or 15 graduate accounting hours; bachelor's routes use specified accounting and business coursework.
Personal eligibility rules
- Citizenship: U.S. citizenship is not listed as an absolute requirement; review any lawful-presence rule
- U.S. residency: No U.S. residency requirement is listed
- Jurisdiction residency: Jurisdiction residency is required
- Social Security number: An SSN is required
- Character review before sitting: A character requirement applies before sitting
- Effective July 1, 2026, applicant must satisfy Minnesota residence, education, employment, or the rule's examination-period nexus condition.
How to apply
Apply through NASBA CPA Examination Services (CPAES) online through NASBA CPA Portal.
Documents commonly required for this application
- Official transcripts
- Minnesota nexus documentation
- Enrollment confirmation when provisional
- Completed CPA Portal application
Published exam fees
- Education evaluation application: $96.00 Charged once for a first-time candidate.
- Exam section application: $96.00 per section Charged for each exam section selected.
- CPA exam section fee: $268.59 per section Charged for each exam section selected.
Before you pay: These figures were verified on 2026-08-09, but fee schedules can change. Confirm the current official fee schedule.
Can you apply or sit before graduation?
- Apply before the degree is awarded: Yes, subject to the conditions below
- Sit before the degree is awarded: Yes, subject to the conditions below
- Days before graduation: 90 days
- Final transcript deadline: Within 150 days after the first examination section
Application may be made up to 180 days before anticipated graduation. Sitting is limited to 90 days before graduation; education must be completed within 120 days after first sitting and the final transcript is due within 150 days.
Foreign education
- Foreign education accepted: Yes, with the jurisdiction's conditions
- Credential evaluation: A credential evaluation is required
- NIES: Not confirmed in the current official sources
- Certified translation: A certified translation is required when applicable
Published evaluation services
- NASBA International Evaluation Services (NIES)
NTS and passed-section credit
- NTS issuer: NASBA
- NTS validity: 6 months
- Passed-section credit: 30-month passed-section credit window
- Continuous testing: Available subject to current AICPA scheduling windows
- Discipline sections follow AICPA testing windows.
Sitting for the exam is not the same as licensure
These examination rules answer whether you can apply and sit. A CPA license can require additional education, experience, ethics, and administrative steps.
- Experience: Experience is required
- Ethics exam: Required
- Alternative pathway: adopted and effective
Published licensure pathways
- Bachelor's degree plus two years of experience. Effective 2026-01-01.
- Master's degree plus one year of experience. Effective 2026-01-01.
- Bachelor's degree plus 150 semester hours and one year of experience through June 30, 2030. Effective 2026-01-01.
Traditional licensure comparison only.
Special rules and recent changes
- Minnesota examination nexus requirement.
- residency requirement: Updated Minnesota nexus and provisional student timing provisions. Effective date: 2026-07-01. Read the official change source.
Official sources used
- Minnesota CPA Exam — National Association of State Boards of Accountancy (accessed 2026-08-09)
- New Pathway to CPA Licensure — Minnesota Board of Accountancy (accessed 2026-08-09)
- Implementing Candidate Fee Changes — National Association of State Boards of Accountancy (accessed 2026-08-09)
Before you apply: Confirm the current application, fees, NTS terms, and testing availability with the Board. This guide only includes details we could verify from published sources, and the licensing section is a starting point—not a complete licensing checklist.
Your application plan
Turn this page into a checklist
Check off each research step as you complete it. This is a planning aid; finishing the checklist does not mean the Board has approved your eligibility.