Minnesota CPA License Reinstatement: What a Lapsed License Costs

If your Minnesota CPA license has already lapsed

What it actually takes to get a lapsed Minnesota CPA license back — the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. Sourced the same way every fact on this site is: a board page plus the codified rule itself, never a guess.

Reinstatement Fee

$20

Flat statutory fee: 'applications for reinstatement, $20' (Minn. Stat. Sec326A.04, subd. 5(b)(9)) -- distinct from a separate $50 annual late-processing fee for renewals filed late but before expiration.

Catch-Up CPE Required

Not a fixed number -- Minn. Stat. Sec326A.09 gives the board discretion to require up to 120 hours of CPE representing what would have been earned had the credential been held continuously during the lapse (capped at one full 3-year cycle), plus any other conditions the board finds appropriate.

Source of record Minn. Stat. Sec326A.09 (Reinstatement); Sec326A.04, subd. 2 and subd. 5(b) (issuance/renewal timing and fees); Minn. R. 1105.2560 (Renewal of Certificates) read the rule →

Sourcing note: The $20 fee is confirmed directly in codified statute, but the board's own renewal pages could not be independently confirmed to state the figure in plain language -- repeated attempts hit a bot-verification challenge rather than page content. Recommend a manual check of the board's page if you want it confirmed firsthand.

What triggers lapsed status: Certificates must be renewed annually, expiring December 31. If not renewed, or if suspended, revoked, or surrendered, the credential becomes expired/invalid and the former holder must petition the board for reinstatement before practicing again.

Last verified: 2026-07-25 · checked against the state's codified statute or administrative rule, not just a board webpage — if we can't verify a date against primary law, we say so instead of guessing (see how we verify every deadline). Always confirm with the official state board before relying on this date. License requirements and deadlines can change.

See Minnesota's CPA license renewal deadline →

How many CPE hours does Minnesota require? →

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