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Minnesota: CPA ethics CPE requirement
Minnesota Board of Accountancy · board website
Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.
| Ethics required | 8 hours every 3 year(s) |
|---|---|
| Cycle notes | Minn. R. 1105.3000 ff.: 120 hours per rolling triennium including 8 hours of regulatory (technical) or behavioral (non-technical) ethics. |
| Field of study accepted | Regulatory Ethics or Behavioral Ethics |
| Self-study permitted for ethics | Yes |
| Delivery notes | Self-study, blended and nano providers must be approved for that delivery method on the National Registry; at least 24 hours per triennium must be group or blended (not an ethics constraint). |
| Accepts National Registry sponsors | Yes |
| Board course approval required | No |
| Separate sponsor registration | No |
| Minimum passing score | 70% |
| Notes | At least 72 hours must be from approved providers, which include National Registry sponsors. |
| Sources | |
| Verified | 2026-09-09 (partial) |
Courses for Minnesota
No course is available for this jurisdiction yet.