Initial Certificate. Applicants who have passed the Uniform CPA Examination for the state of Minnesota and are not licensed to practice public accounting in any jurisdiction may apply for an Initial License in Minnesota.

MILITARY NOTE: In cooperation with the Minnesota office of the lieutenant governor, the Board has instituted a policy for priority processing of licensure applications for military families. The goal is to speed up the licensure process for these individuals when moving to a new state. Active duty or recently retired service members and their spouses can now check a box on the Board’s licensure applications to indicate that they are an active member of the U.S. military. Their application will be moved to the front of the line for processing.

Click Initial Licensure in the menu bar at the top of this page for additional information.

NOTE: Registered Accounting Practitioner Licenses are available from the Minnesota Board, but information for this license is not included on the Accountancy Licensing Library site.

Certificate by Non-Minnesota Exam Candidate/Foreign Reciprocity. Applicants who have passed the Uniform CPA Examination for a jurisdiction other than Minnesota and are not licensed in any jurisdiction, or are licensed to practice public accounting in another jurisdiction and are planning to relocate to Minnesota, may apply for a Certificate by Non-Minnesota Exam Candidate. Foreign Applicants who wish to practice in Minnesota may also apply under reciprocity.

MILITARY NOTE: In cooperation with the Minnesota office of the lieutenant governor, the Board has instituted a policy for priority processing of licensure applications for military families. The goal is to speed up the licensure process for these individuals when moving to a new state. Active duty or recently retired service members and their spouses can now check a box on the Board’s licensure applications to indicate that they are an active member of the U.S. military. Their application will be moved to the front of the line for processing. Such applicants can also apply for a Temporary Military Certificate which is valid for not more than six (6) months - during the temporary certificate period the individual shall complete the full application required for a Minnesota CPA certificate.

Click Reciprocal Licensure in the menu bar at the top of this page for additional information.

Practice Privilege.

For general information regarding practice privilege, please review Minn. Stat. § 326A.14.

Effective April 18, 2008, a CPA whose principal place of business is not in Minnesota may exercise all the privileges of a Minnesota CPA without the need to obtain a license, pay a fee or notify the Minnesota Board, if the individual:

• Holds a valid CPA license in good standing from a state determined to be substantially equivalent; OR
• Has individual CPA qualifications deemed to be substantially equivalent to Minnesota's requirements.
• Individuals licensed in non-substantially equivalent jurisdictions must obtain from the NASBA National Qualification Appraisal Service (CredentialNet), prior to performing services in Minnesota, verification that his/her individual CPA qualifications are substantially equivalent to Minnesota's requirements or must apply for and obtain a Minnesota reciprocal certificate.

  
  

Consent to Jurisdiction.

An individual licensee from another state exercising practice privileges and the firm which employs that licensee are deemed to have consented, as a condition of the grant of this privilege:

• To the personal and subject matter jurisdiction and disciplinary authority of the Minnesota Board;
• To comply with the laws and the Board rules;
• To the appointment of the state board that issued the license as the licensee's agent upon whom process may be served in any action or proceeding by the Minnesota Board against the licensee; and
• To cease offering or rendering professional services in this state individually and on behalf of a firm in the event the license issued by the state of the individual's principal place of business is no longer valid or in good standing.

  
  

Firm Registration Requirements May Apply. Additional Firm information can be found at Minn. Stat. § 326A.14-1(d).

An individual who has been granted practice privileges in Minnesota who performs attest services in accordance with SAS, SSAE or PCAOB standards for any entity with its headquarters in Minnesota must do so through a firm which has obtained a Minnesota permit (See Minn. Stat. § 326A.14-2). If the firm issues attest services reports in Minnesota, then the firm must file a firm permit application. A practice privilege in Minnesota is not effective if the firm is required to have a valid Minnesota permit but does not have one. Click Firm Registration above for additional information.

The following must hold a firm permit issued by the Minnesota Board:

• Any firm with an office in Minnesota that:
• Performs attest services; Minn. Stat. § 326A.01-6

  "Attest" means providing any of the following services:

  (1) an audit or other engagement performed in accordance with the Statements on Auditing Standards (SAS);

  (2) an audit or other engagement performed in accordance with the Generally Accepted Government Auditing Standards (GAGAS);

  (3) a review of a financial statement performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS);

  (4) an examination of prospective financial information performed in accordance with the Statements on Standards for Attestation Engagements (SSAE);

  (5) an engagement performed in accordance with the standards of the Public Company Accounting Oversight Board (PCAOB); and

  (6) an examination, review, or agreed-upon procedures engagement performed in accordance with SSAE, other than an examination described in clause (4).

• Performs compilation services as defined in Minn. Stat. § 326A.01-6;
• Uses the title "CPA" or "CPA firm"; or
• Any firm that does not have an office in Minnesota but performs attest services in accordance with SAS, SSAE or PCAOB standards for a client that is headquartered in Minnesota. See Minn. Stat. § 326A.05-1, clause a(4)
  

A firm holding a valid permit from another state which does not have an office in Minnesota may perform an audit or engagement in accordance with GAGAS, an engagement in accordance with standards of PCAOB, or a compilation or review of a financial statement in accordance with SSARS for a client having its headquarters in Minnesota and may use the title "CPA" or "CPA firm" without a permit issued by the Minnesota Board only if (see Minn. Stat. § 326A.05-1, clause b):

• It meets Minnesota's requirements for firm ownership;
• Peer review is required for renewal in its state of licensure; and
• It performs services through an individual who qualifies for practice privileges in Minnesota.

  
  

Any firm possessing a valid permit from another state that does not have an office in Minnesota and is not required to obtain Minnesota firm permit based on the above requirements may perform other professional services while using the title "CPA" or "CPA firm" in Minnesota without a Minnesota firm permit only if the firm (see Minn. Stat. § 326A.05-1, clause c):

• Meets Minnesota's requirements for firm ownership;
• Performs services through an individual who qualifies for practice privileges in Minnesota; and
• Can lawfully perform the services in the state where the individuals with practice privileges have their principal place of business.

For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed:

• An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
• A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
• An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.

Click Practice Privilege in the menu bar at the top of this page for additional information.

Firm Permit. Any firm or office thereof established or maintained for the practice of public accounting in the State of Minnesota must register with the Minnesota State Board.

Click Firm Registration in the menu bar at the top of this page for additional information.

License Relinquishment: Any individual CPA licensed in Minnesota who no longer wishes to hold said license/permit to practice may voluntarily relinquish their CPA license to the Minnesota Board.

Click Relinquish a License in the menu bar at the top of this page for additional information.