MN SF1660

Permits candidates to apply for the certified public accountant examination up to 180 days before anticipated completion of education requirements and take the exam within 90 days of anticipated completion.

Requires candidates to complete education requirements and submit documentation within 120 and 150 days respectively after taking any part of the examination for exam credit to be granted.

Creates two alternative pathways for CPA certification: either 150 semester hours (225 quarter hours) plus one year of experience, or 120 semester hours (180 quarter hours) plus two years of experience.

Defines acceptable experience to include accounting, attest, compilation, management advisory, financial advisory, tax, or consulting services in government, industry, academia, or public practice, including legislative and state audit work.

All provisions become effective July 1, 2026.