Once the task has been completed, you may review the hours you submitted by selecting the CPE Reporting tab at the top of the page. NOTE: If you recently changed your status from Retired, Exempt, or Inactive to the Active status, you may not be able to use the online reporting system.
Please contact the Board office at Reinstatement The Board may reinstate a suspended, revoked, or surrendered certificate. You must be current with your Active status CPE reporting requirements. If you cannot use the online system or have supporting documentation you need to send to the Board office, complete the paper renewal form.
From Inactive to Active Complete hours of qualifying CPE within the three years prior to submitting your request to activate your certificate If you need your status change to take place immediately : Submit to the Board a completed Status Change to Active Request Form If you want your status changed on January 1 of the coming year: Make this request when you renew in the fall, using the paper renewal form.
Follow the instructions for "Inactive Changing to Active. These hours must have been completed within 12 months prior to the date your application is received in the Board office If you were not in compliance with CPE requirements at the time you elected Exempt status, you must report the required hours for that period in addition to the hours noted above. Submit to the Board a completed Exempt Election Form.
You must meet the following requirements: 55 years of age or older; an Active or Inactive licensee in good standing or hold Exempt status; and retired in all jurisdictions from the practice of public accounting.
Submit to the Board a completed Retired Request Form. Include name, address, and certificate number. If you are notifying the Board on behalf of a deceased CPA's estate, we respectfully request that you include the obituary or notice.
Renewal Forms RAPs must complete no less than 90 hours of CPE during the three-year period preceding renewal the "rolling 3-year reporting period" with a minimum of 20 hours in each year. If your business generates hazardous waste, solid waste, electronic waste, food waste, discharges wastewater or storm water, or emits a wide variety of air pollutants, you may need a permit. Certain types of industries are regulated under the Clean Water Act, even if they discharge their wastewater to a municipal sanitary system.
Examples of these industries are: pulp and paper mills; most food processing plants; textile mills; chemical manufacturing plants; electroplating companies; plastics and other synthetics manufacturers; fertilizer plants; metal manufacturing plants; steam power plants; companies producing leather, glass, asbestos, rubber, and timber products. Some businesses in Minnesota are required to carry certain types of bonds, which are similar to an insurance policies between a bonding company and the business that purchases the bond.
The bonds protect customers and clients against financial loss caused by the business. Businesses ranging from electrical contractors to residential roofers and a lot in between have bonding requirements.
Performance bonds guarantee a company's capacity to perform a specific task and provide financial guarantees that services will be provided and contracts fulfilled according to mutual terms. Some public and private contracts can require fidelity bonds, which guarantee against loss like theft of money or property due to the dishonesty of employees. Businesses that contract to provide goods or services to the state or other public agencies within the state generally have performance bonds.
These bonding requirements are established by state law. Bonds are obtained through insurance agents or through a bonding company. The cost of a bond is a portion of the face amount of the bond and will depend in part on the risk to the bonding company in covering the potential loss.
Consultants at our Small Business Assistance Office can help you understand more about the basics of business licensing. And our network of Small Business Development Centers has experts located in nine main regional offices and several satellite centers statewide.
Our Guide to Starting a Business in Minnesota provides a detailed look at this and other important issues. Please see the application form for more information:. To apply to be a Registered Accounting Professional, you must meet the education, examination, and experience requirements defined in MN Rules After you have met the requirements above, you may apply to the Board for registration using the following form:.
Note: A wealth of information and explanation is available to you simply by downloading the application and reading through the instructions.
We encourage you to do so. The Board does not discriminate in employment on the basis of race, color, creed, religion, national origin, sex, marital status, disability, public assistance, age, sexual orientation, or membership on local human rights commission. All rights reserved. Toggle navigation MN Board of Accountancy. Initial MN License Applicants. Follow the "3 Es" to Licensure Licensure in Minnesota requires candidates meet qualifications in Education, Examination, and Experience—the "3 Es" of licensure.
Mobility questions? See the Minnesota Statutes regarding substantial equivalency. Visit cpamobility. Read how to request Minnesota-held exam scores or licensure information be sent to another state.
Seeking a reciprocal license? CPA Licensure.
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