Getting your CPE ducks in a row!
BOA Business
Julia Shiota, MNCPA communications coordinator | April/May 2025 Footnote
Editor's note: Updated March 26, 2025
The weather is warming up and that means it’s the perfect time to start looking ahead to summertime — and CPE compliance! Active CPAs must maintain 120 CPE credits per rolling three-year reporting period, including: 20 CPE credits per CPE year (July 1-June 30); 8 ethics credits (regulatory and/or behavioral) per reporting period; and 60 technical credits per reporting period.
The BOA also sets minimums on what credits you must take to maintain your active CPA license, so pay attention to the type of CPE you are signing up for. Minimums for each three-year reporting period include: 24 credits from group or blended learning courses; 72 credits from approved sponsors; and 60 technical credits.
While active CPAs must earn 60 technical credits per reporting period, nontechnical credits (including personal development) are not limited as long as you meet the technical credit requirement
Why should I care about credit categories?
These credit categories are important to compliance. Credit categories — such as technical or nontechnical — are assigned by the vendor, so if you are not sure what categories a course falls under, you should reach out to the course sponsor. If you choose to do a self-study course, make sure the vendor is listed on the National Association of State Boards of Accountancy Quality Assurance Service (NASBA QAS).
The BOA will go by the category that the vendor assigns — even if you think a course should be categorized another way. However, there are instances where you might accidentally misclassify CPE. If that happens, you can submit an explanation of your concern via email or mail (make sure you put it in writing). The BOA will then either contact you directly or will simply update your CPE information.
Worried about a potential mistake?
Mistakes happen! Though there’s no need to panic if you realize there was a mix-up with credit categories or if you fell short on CPE credits, it’s important to act right away. The Minnesota BOA regulates CPA certification and is your contact for all your specific questions. They may be reached at 651-296-7938 or
www.boa.state.mn.us. However, the MNCPA is always here to help, too! Contact us with your questions at 952-831-2707 or
membership@mncpa.org.
