The Accountancy Licensing Library

Wisconsin


Wisconsin offers the following types of accounting licenses and privileges. Click on the tabs above to learn more about the requirements and procedures for each type of license.

Initial Certified Public Accountant License


Initial License

Certified Public Accountant License. Applicants who have passed the Uniform CPA Examination for the state of Wisconsin or any other jurisdiction and are not licensed to practice public accounting in any jurisdiction may apply for an Initial Certified Public Accountant License in Wisconsin.


NOTE: Wisconsin offers military benefits related to licensure for eligible veterans, service members and spouses.


Click Initial Licensure in the menu bar at the top of this page for additional information.

License by Endorsement


Reciprocal License

License by Endorsement. Applicants having a valid and unrevoked license to practice as a CPA from any jurisdiction and planning to relocate to Wisconsin must apply for a License by Endorsement.


Temporary Spousal Reciprocal License: Wis. Stat. § 440.09 provides the spouse of a service member the opportunity to apply for a temporary CPA license, if the spouse already holds a CPA license issued by another state that qualifies the individual to perform public accounting and is residing temporarily in Wisconsin as a result of the spouse's military service.


NOTE: Wisconsin offers military benefits related to licensure for eligible veterans, service members and spouses.


Click Reciprocal Licensure in the menu bar at the top of this page for additional information.

Practice Privilege


Practice Privilege / Mobility / Interstate Practice

Practice Privilege. (For more information on Practice Privileges, please review Wis. Stat. § 442.025 and Wis. Admin. Code §§ Accy 3.001 et seq.)

Effective April 11, 2006, a CPA who does not have a principal place of business in and is not a resident of Wisconsin may exercise practice privileges in Wisconsin without the need to register, complete any forms, or pay a fee if the CPA has a valid license to practice from a substantially equivalent jurisdiction.


CPAs holding a valid license from a state that is not included in the list of substantially equivalent jurisdictions must apply for a license by endorsement UNLESS the person obtains verification from the National Association of State Boards of Accountancy National Qualification Appraisal Service that his or her individual qualifications are substantially equivalent to the certified public accountant licensure requirements of the American Institute of Certified Public Accountants/ National Association of State Boards of Accountancy Uniform Accountancy Act. Click Reciprocal Licensure above for additional information.


By entering the state and practicing without a Wisconsin license under the practice privileges statute, the CPA agrees to follow Wis. Stat. § 442.025(4) and is subject to investigation and disciplinary action for a violation of Wisconsin statutes or rules in the same manner as a Wisconsin licensee.


Consent to Jurisdiction

Any person who enters Wisconsin to exercise practice privileges as a CPA agrees to the following:

  • Personal and subject matter jurisdiction of the Wisconsin Accounting Examining Board and subject to discipline by the Wisconsin Accounting Examining Board;
  • Compliance with Wisconsin's laws and rules;
  • The examining board of the state of original licensure may act as their agent for the purpose of receiving service of process in any legal action or proceeding by the Wisconsin Accounting Examining Board.


Firm Registration Requirements May Apply

Wisconsin does not require the out-of-state firm to obtain a Wisconsin firm permit, provided the individual is qualified to provide such services through mobility in Wisconsin and the out-of-state firm is validly licensed and in good standing in its home jurisdiction.


For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed:

  • An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
  • A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
  • An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
  • Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
  • A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
  • Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
  • An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.


Click Practice Privilege in the menu bar at the top of this page for additional information.

Initial Firm License


Firm Registration

Initial Accounting Firm License. Any firm or office thereof established or maintained for the practice of public accounting in the State of Wisconsin must obtain a firm license from the Wisconsin Accounting Examining Board. In addition to the license offered by the Wisconsin Accounting Examining Board, corporations and certain other types of business entities must also register with the Department of Financial Institutions. Applicant must contact the Department of Financial Institutions (DFI) directly at (608) 261-7577 or DFICorporations@dfi.wisconsin.gov to obtain the registration material.


A person practicing as a sole proprietor in his or her own name shall register as an individual and shall also obtain a firm license. In Wisconsin, in order to conduct an audit, even a sole proprietor must have a firm license. To obtain a firm license, at least one CPA in the firm must have a Wisconsin license. If the firm is validly licensed in Wisconsin, any CPA from that firm may supervise or conduct audits in Wisconsin if they qualify under the practice privilege statute.


Click Firm Registration in the menu bar at the top of this page for additional information.

Relinquish a License


Relinquish a License

License Relinquishment: Any individual CPA licensed in Wisconsin who no longer wishes to hold the license to practice may voluntarily relinquish their CPA license to the Wisconsin Accounting Examining Board.


Click Relinquish a License in the menu bar at the top of this page for additional information.