MN HF1458

Establishes two pathways for CPA certification after July 1, 2030: master's degree plus 1 year experience, or bachelor's/graduate degree plus 2 years experience, replacing the current 150 semester hour requirement

Creates a transitional period from January 1, 2026 through July 1, 2030 allowing applicants to qualify under either the current 150-hour requirement or the new degree-plus-experience pathways

Expands interstate mobility by granting practice privileges to out-of-state CPAs who hold a valid license in good standing, have a bachelor's degree or higher with accounting concentration, and have passed the Uniform CPA Examination

Requires out-of-state CPAs practicing in Minnesota to consent to the Board of Accountancy's jurisdiction and disciplinary authority as a condition of mobility privileges

Repeals Minnesota Rules 1105.7900, item D, which required out-of-state CPAs to obtain NASBA verification before practicing in Minnesota