Wisconsin CPA Requirements
Exam and License Requirements To Become a CPA
Semester Units
Requirements
Exam Program
Semester Units
Year of Experience
Requirements
Exam Program
Wisconsin CPA Requirements
CPA candidates in Wisconsin must pass all four CPA Exam sections, pass an ethics exam, and obtain work experience to qualify for licensure. The Wisconsin Accounting Examining Board collaborates with the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA) to facilitate the CPA Exam and licensing process.
| Social Security Requirements | Yes |
| Age, Citizenship, and Residency Requirements |
|
| Good Moral Character | Yes |
| Education Requirements for Licensure | 150 hours (including B.A.) |
| Pass the Exam | Score at least 75 in each CPA Exam section |
| Work Experience | 1 year of full-time experience |
| Ethics Exam Requirements | Yes |
| International CPA Examination Program | Yes |
Wisconsin CPA applicants do not need to produce their Social Security number to obtain CPA licensure; however, you must produce some form of taxpayer ID.
- You need not hold U.S. citizenship to apply for a CPA license from the state.
- You must be at least 18 years old to apply to sit for the CPA Exam.
- No in-state residency is required for CPA candidates.
Education Requirements
To sit for the CPA Exam in Wisconsin, candidates must complete 120 semester hours of education and fulfill one of the three following requirements:
- Earned a master’s degree in accounting from an institution whose accounting program is accredited by the Association to Advance Collegiate Schools of Business.
- Earned a bachelor’s degree or higher from an accredited business program, while completing the following course requirements:
- 24 undergraduate semester hours (15 graduate semester hours or equivalent combination) in accounting, covering financial accounting, cost or managerial accounting, taxation, auditing, and accounting information systems.
- Earned a bachelor’s degree or higher from an accredited institution, while completing the following course requirements:
- 24 undergraduate semester hours (15 graduate semester hours or equivalent combination) in accounting, covering financial accounting, cost or managerial accounting, taxation, auditing, and accounting information systems.
- 24 undergraduate semester hours (15 graduate semester hours or equivalent combination) in business and economics (non-accounting courses), covering economics, finance, statistics or data analytics, business law, and information technology.
To receive a CPA license in Wisconsin, candidates must have completed a bachelor’s or higher degree with a total of 150 semester hours.
The CPA Exam has four sections, and each requires a minimum score of 75 to pass the exam. The exam sections can be taken in any order, but must be passed within an 18-month period.
CPA candidates in Wisconsin must complete one year of public accounting experience after satisfying their CPA Exam education requirements, and within five years of applying for licensure. Experience may consist of providing services or advice using accounting, compilation, attest, financial advisory, management advisory, tax, or related consulting skills. Areas of experience that may be considered equivalent, and will be reviewed by the board upon written request, include:
- Experience in accounting in industry and government: Must require high levels of knowledge, competence, and judgment.
- Experience in teaching accounting: Must be at an advanced and specialized level of accounting.
- Experience in law: Must be at a level with responsibility for independent accounting decisions, and must require high levels of accounting knowledge, competence, and judgment.
Please note that bookkeeping and elementary individual tax return preparation are usually not considered to be qualifying work experience.
CPA candidates in Wisconsin must pass an open book professional ethics examination on statutes and rules governing the practice of public accounting in Wisconsin. A passing score is 80 or higher. If you fail to pass the exam, you must wait at least 30 days following notification of the failure to retake the exam. If you fail to pass a second time, you must wait at least 90 days following notification of the failure.
Wisconsin encourages international candidates to become CPAs in Wisconsin by participating in the International CPA Examination Program. International candidates must have their credentials evaluated by NASBA's International Evaluation Services (NIES). If deemed eligible upon satisfying the credit-hour requirements, international candidates can apply for the exam.
Wisconsin CPA Exam & Licensing - Cost and Fees
Wisconsin offers candidates the flexibility to schedule CPA Exam sections based on their preferences. The exam section fee is included in the total fee for the number of sections applied.
| Wisconsin CPA Exam Fees | |
|---|---|
| 1 Examination section | $432.15 |
| 2 Examination sections | $683.30 |
| 3 Examination sections | $934.45 |
| 4 Examination sections | $1,185.60 |
If you need to retake an exam section, you will be subject to lesser fees outlined below:
| Wisconsin CPA Re-Examination Fees | |
|---|---|
| 1 Examination section | $349.15 |
| 2 Examination sections | $600.30 |
| 3 Examination sections | $851.45 |
| 4 Examination sections | $1,102.60 |
Wisconsin’s Department of Safety and Professional Services (DSPS) administers the state's CPA license requirements and issues licenses to successful candidates. You can apply for a CPA license after passing the exam and obtaining work experience. Head to the DSPS portal to access the forms necessary for your CPA license application. The initial licensing fee and ethics exam are $118.
You can also apply for licensure via the following if you're not a Wisconsin CPA candidate:
- Transfer of scores (passed the CPA Exam in another state)
- Endorsement (licensed in another state)
Wisconsin CPA License Renewal Requirements
Wisconsin CPA license holders must renew their licenses biennially, with the cycle occurring from January 1 to December 31. The renewal date for CPAs is December 14 of each odd-numbered year. If you receive your initial license in the months leading up to the renewal date, you are still required to renew your license. The license renewal fee is $43. All candidates must fulfill the Continuing Professional Education (CPE) credit hours required to apply for license renewal.
Wisconsin CPA Continuing Education Requirements
Wisconsin mandates license holders to obtain at least 80 CPE credits during each two-year reporting period, with no less than 40 credits from formal learning activities, and three credits in ethics. The minimum CPE requirement annually is 20 credits, and you may carry over a maximum of 40 credits per cycle.
However, the CPE requirements for new licensees who join in the first year of the compliance period are cut in half (i.e., 40 CPE credits, 20 formal learning credits, and 1.5 ethics credits). Licensees who join in the second year of the compliance period are exempt from that cycle’s CPE requirements.
CPE records must be maintained for five years after completing the CPE requirements for the cycle.
Wisconsin CPA Exam: Dates, Score Release, and Scheduling
Once you meet the Wisconsin CPA Exam requirements, you can apply for the Uniform CPA Exam. The CPA Exam is held year-round and follows a continuous testing process. After taking your exam, your score will be released within a couple of weeks, in accordance with the CPA Exam score release dates.
Below is a step-by-step guide on how to apply for and schedule your CPA Exam.
Submission of the CPA Exam Application
Candidates must create a user account and apply through NASBA's online application portal - CPA Central. Here, you must enter all the required information, submit your educational transcripts to the board, and pay the application fee.
Obtain Authorization to Test (ATT)
The Wisconsin Accounting Examining Board will determine your eligibility. If eligible, they will send you an Authorization to Test, certifying your eligibility to sit for the CPA Exam.
Notice to Schedule (NTS)
Candidates will receive a Notice to Schedule on the NASBA Candidate Portal after receiving their ATT. The document is valid for six months from the date of issue, and you must schedule your exam within that time frame. It is available after three to six weeks of your application.
Exam Scheduling With Prometric
Exam scheduling is done through Prometric, helping candidates to schedule their CPA Exam dates based on their preferences. You may want to do a quick internet search to locate the nearest Prometric center.
Pass the Exam
A minimum score of 75 in each section of the CPA Exam is mandatory to pass the exam. Note that all sections must be passed within an 18-month period.