Wisconsin CPA CPE, license renewal and exam requirements

Requirements as stated by the Wisconsin Accounting Examining Board, with a source link beside each section.

Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.

Board of accountancy

Wisconsin Accounting Examining Board licenses CPAs in Wisconsin. Its rules and forms are the authority for everything on this page.

CPE requirements

Wisconsin CPAs complete 80 CPE credits in each two-year period, at least 20 in every 12 months, with at least 40 from formal learning and 3 in ethics.

Hours required
80 hours per 2 years
Annual minimum
20 hours
Ethics hours
3 hours
Ethics detail
At least 3 of the formal learning credits must be in ethics.
Carryover
Up to 40 credits above the minimum carry forward into the next period. Credits earned in the first 12 months of a period can instead be carried back to the prior period, but count in only one period.
Reporting
The period runs December 15 of an odd-numbered year through December 14 of the next odd-numbered year (currently December 15, 2025 to December 14, 2027). Licensees attest to completion at renewal. The rule is Wisconsin Administrative Code Accy 2.602.
Exemptions
Licensees who meet the CPE rules of another US jurisdiction where they hold a license satisfy Wisconsin's requirement. A non-practicing licensee returning to active status submits proof of completed CE before resuming practice.

Sources: dsps.wi.gov/Pages/Professions/Accountant/Default.aspx, nasbaregistry.org/cpe-requirements/wisonsin

License renewal

Wisconsin CPA licenses renew every two years, by December 14 of odd-numbered years, through the LicensE portal.

Renewal cycle
Biennial, in odd-numbered years.
Renewal deadline
December 14 of each odd-numbered year. Renewal opens about four weeks before.
Reciprocity
The board licenses by endorsement applicants who hold an active license in another state, and offers military reciprocity. Since April 4, 2026, out-of-state CPAs have practice privileges when their state is rated substantially equivalent by NASBA's National Qualification Appraisal Service or they obtain individual NASBA verification; those who held privileges before that date keep them.
Fees
Initial and renewal fee $43 each. Renewing after the expiration date adds a $25 late fee.

Sources: dsps.wi.gov/credentialing/credential-fees-and-renewal-dates, dsps.wi.gov/Pages/Professions/Accountant/Default.aspx, content.govdelivery.com/attachments/WIGOV/2026/04/02/file_attachments/3605234/ab696.pdf

Exam and licensure

Since April 4, 2026 (2025 Wisconsin Act 166), Wisconsin licenses through three routes: a master's degree with one year of experience, a bachelor's with 150 semester hours and one year, or a bachelor's with two years. All require the Uniform CPA Exam and the Wisconsin Statutes and Rules Examination.

Education
To sit for the exam: at least 120 semester hours or a bachelor's degree from an accredited institution, with accounting and business coursework set by the board (Accy 2.303).
150 hours
150 semester hours are required only on the bachelor's-plus-one-year route. The master's route and the bachelor's-plus-two-years route do not require them.
Experience
One year of work experience on the master's and 150-hour routes, two years on the bachelor's route. It must involve accounting, attest, compilation, advisory, tax or consulting skills in government, industry, academia or public practice, be verified, be gained after meeting the exam education rule and fall within five years before the certificate application. Internships do not count.
Ethics exam
Applicants pass the Wisconsin Statutes and Rules Examination with a score of 80% or higher.

Sources: content.govdelivery.com/attachments/WIGOV/2026/04/02/file_attachments/3605234/ab696.pdf, nasba.org/exams/cpaexam/wisconsin, dsps.wi.gov/a-z-professions-list/accountant-certified-public-cpa/licensure-by-examination, wicpa.org/news/bf574452-258e-42d1-a945-2c780f42d2c3:gov-evers-signs-bill-providing-an-additional-pathway-to-cpa-licensure

Other facts

  • Exam credit: all four sections must be passed within a rolling 30-month period that starts when the candidate is notified of passing the first section (Accy 2.304 as amended by 2025 Wisconsin Act 166).
  • Governor Evers signed the pathway bill (2025 Assembly Bill 696) on April 2, 2026; it was published as 2025 Wisconsin Act 166 on April 3 and took effect the next day.
  • Licensees not intending to practice can renew into non-practicing status (Wisconsin DSPS accountant page).

Wisconsin CPA questions

How many CPE hours does a Wisconsin CPA need?

Wisconsin CPAs complete 80 CPE credits in each two-year period, at least 20 in every 12 months, with at least 40 from formal learning and 3 in ethics. At least 3 of the formal learning credits must be in ethics. Up to 40 credits above the minimum carry forward into the next period. Credits earned in the first 12 months of a period can instead be carried back to the prior period, but count in only one period. Licensees who meet the CPE rules of another US jurisdiction where they hold a license satisfy Wisconsin's requirement. A non-practicing licensee returning to active status submits proof of completed CE before resuming practice.

How does a Wisconsin CPA report CPE?

The period runs December 15 of an odd-numbered year through December 14 of the next odd-numbered year (currently December 15, 2025 to December 14, 2027). Licensees attest to completion at renewal. The rule is Wisconsin Administrative Code Accy 2.602.

How often does a Wisconsin CPA license renew?

Wisconsin CPA licenses renew every two years, by December 14 of odd-numbered years, through the LicensE portal. Biennial, in odd-numbered years. December 14 of each odd-numbered year. Renewal opens about four weeks before. Initial and renewal fee $43 each. Renewing after the expiration date adds a $25 late fee.

Can a CPA licensed elsewhere practice in Wisconsin?

The board licenses by endorsement applicants who hold an active license in another state, and offers military reciprocity. Since April 4, 2026, out-of-state CPAs have practice privileges when their state is rated substantially equivalent by NASBA's National Qualification Appraisal Service or they obtain individual NASBA verification; those who held privileges before that date keep them.

What education does Wisconsin require to sit for the CPA exam and be licensed?

To sit for the exam: at least 120 semester hours or a bachelor's degree from an accredited institution, with accounting and business coursework set by the board (Accy 2.303). 150 semester hours are required only on the bachelor's-plus-one-year route. The master's route and the bachelor's-plus-two-years route do not require them.

What experience does Wisconsin require for a CPA license?

One year of work experience on the master's and 150-hour routes, two years on the bachelor's route. It must involve accounting, attest, compilation, advisory, tax or consulting skills in government, industry, academia or public practice, be verified, be gained after meeting the exam education rule and fall within five years before the certificate application. Internships do not count.

Does Wisconsin require an ethics exam?

Applicants pass the Wisconsin Statutes and Rules Examination with a score of 80% or higher.

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