Minnesota 2025-2026 Regular Session

Minnesota Senate Bill SF1536

Introduced
2/17/25  

Caption

Certified public accountants required education and experience standards modifications and licensed public accountants reciprocity establishment

Impact

The proposed changes will have significant implications for current and prospective CPAs in Minnesota. Currently, a certificate as a CPA can be obtained with a bachelor's degree and one year of experience until the transitional deadline in 2030. After that date, individuals lacking a master's degree will need to complete additional experience to obtain their certification. The move aims to ensure that all CPAs are equipped with a comprehensive education reflecting the current demands of the profession.

Summary

SF1536 is a bill aimed at modifying the education and experience requirements for certified public accountants (CPAs) in Minnesota, as well as establishing reciprocity for licensed public accountants from other states. The bill proposes that, beginning July 1, 2030, CPA applicants will be required to have either a master's degree along with one year of relevant experience or a bachelor's degree with two years of relevant experience. The updates are intended to align Minnesota's standards with national best practices and reflect the evolving complexity of the accounting profession.

Contention

Some points of contention surrounding SF1536 include concerns from various stakeholders about the potential barriers it may create for aspiring CPAs from diverse educational backgrounds. Critics argue that the higher educational requirements could limit the accessibility of the CPA profession, particularly for those who might already possess significant practical experience but lack formal advanced degrees. Supporters, on the other hand, claim that the changes are necessary to enhance the overall competency and trustworthiness of CPAs in the state, paving the way for better public assurance in financial reporting and compliance.

Companion Bills

MN HF1458

Similar To Standards for required education and experience modified for certified public accountants, and mobility for licensed public accountants established.

Previously Filed As

MN HF1749

Certified public accountants; required education and experience standards amended.

MN SF1660

Standards amendment for required education and experience

MN SF3523

Behavior analysis licensing requirement modifications provision and appropriation

MN SF2982

Licensure requirements for speech-language pathology assistants establishment

MN SF1743

Certified midwife licensure establishment by the Board of Nursing

MN SF4578

Personal Finance education requirements provisions modifications, personal finance seal for teacher licensure establishment, and appropriation

MN HF2998

Licensure requirements established for speech-language pathology assistants, and licensure fee and criminal history background requirements established.

MN SF4784

Minnesota Energy Infrastructure Permitting Act establishment, certificates of need provisions modifications, and conforming and technical changes

MN SF3613

Licensure establishment for clinical art therapist

MN SF2343

Practice of medicine and acupuncture licensure requirements modifications; temporary license requirements for respiratory care practitioners modification

Similar Bills

MN HF5040

Pensions supplemental budget bill.

MN SF4643

Omnibus Pension bill

MN HF20

Wage credits modified and reimbursement provided, general fund transfers authorized, unemployment insurance aid provided, report required, and money appropriated.

MN SF32

Wage credits modification and reimbursement provision; unemployment insurance aid establishment and appropriation

MN SF2103

Refundability removal of the child tax credit and working family credit

MN SF2673

Child tax credit advance payments repeal

MN SF1103

Minnesota Rehabilitation and Reinvestment Act Repealer

MN SF4280

Minnesota Rehabilitation and Reinvestment Act repealer