Wisconsin

Date of Last Revision:    9/22/2021

License Renewal Date
Date: 12/14 of odd years

Fee: $43.00

CPE Reporting Period
12/15-12/14 Biennially

General Requirement

• 80 hours
• 20 hours minimum per year
• 40 hours for a license holder seeking to renew an initial certificate issued less than two (2) but more than one (1) year prior to expiration; 20 of these hours must be earned in the second year of the reporting period and 20 hours must meet the Formal Learning Requirement. Licensees renewing initial certificate issued less than one (1) year prior to expiration are exempt from CPE requirements for that renewal period.

Ethics Requirement
Three (3) hours from formal learning activities shall be on the subject of Ethics.

Other Requirements

At least 40 hours from formal learning activities meeting the requirements under s. Accy 2.603 (1) and (2).

Credit Calculation

Instructed: Instructors may receive up to three (3) hours credit for each hour of class time.

University/college credit: One (1) semester hour equals 15 CPE hours; One (1) quarter hour equals ten (10) CPE hours; Non-credit university or college courses shall be awarded credit only for the actual classroom time spent in the non-credit course.

Partial Credit: Credit is accepted in one-tenth (0.1) increments, beginning with the first one-tenth (0.1) credit earned.

Carryover: A licensee may carry forward from one compliance period to the next consecutive compliance period a maximum of 40 CPE credits that exceed the minimum number of credits required to satisfy requirements in the earlier compliance period. A licensee may carry back CPE credits earned in the first 12 months of a compliance period to the immediately preceding compliance period to the extent necessary to allow the individual to satisfy the CPE requirements for such preceding period.

Home State Exemption
A licensee holding a current unrevoked CPA license issued by any other United States CPA licensing jurisdiction shall meet Wisconsin's CPE Requirements if the licensee is in compliance with the continuing professional education or continuing professional development CPA licensing requirements of the jurisdiction in which the other license is held.