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The registration of a registered accounting practitioner expires on December 31 each year and must be renewed annually before December 31 on a form provided by the board for that purpose. The fee in Minnesota Statutes, section 326A.04, must be paid. If an application for renewal is filed late, it shall also be accompanied by the delinquency fee in Minnesota Statutes, section 326A.04.


A registrant seeking renewal shall show that the registrant has completed no less than 90 hours of continuing professional education complying with the standards in part 1105.3100 during the three-year period preceding renewal with a minimum of 20 hours in each year. At least four hours of the 90 hours shall be in regulatory ethics or behavioral ethics. A registrant's initial three-year period starts on January 1 following the date the individual is initially registered by the board.


Failure to report continuing professional education, failure to obtain CPE required by this part, reporting an amount less than that required, or fraudulently reporting continuing professional education is a basis for disciplinary action under Minnesota Statutes, section 326A.08. A registrant not in compliance with this part on June 30 of each year shall be subject to the requirements of part 1105.3000, item E.


A registrant shall report compliance with this part as required by item B. The board shall verify on a test basis, through inspection of documentation supplied by the registrant, information regarding hours of CPE attendance in order to determine compliance with the continuing professional education requirements of this chapter.


The continuing professional education hour limitations in part 1105.3100, subpart 4, do not apply to a registrant.

Statutory Authority:

MS s 326.18; 326A.02


27 SR 1425; 30 SR 422; 33 SR 476; 38 SR 1367; 48 SR 349

Published Electronically:

October 26, 2023

Official Publication of the State of Minnesota
Revisor of Statutes