To become a CPA in Wisconsin, you’ll need to meet the following requirements:
- Education: A bachelor’s degree with 24 semester hours in accounting and 24 semester hours in business – Wisconsin introduced three licensure pathways from 4 April 2026 under AB696
- Exam: Pass all four sections of the Uniform CPA Exam through NASBA’s CPA Examination Services, within a 30-month rolling credit window
- Experience: 1 year (Pathways 2 and 3) or 2 years (Pathway 1), acquired after meeting education requirements and within 5 years of applying for certification
- Ethics: Wisconsin state-specific open-book ethics exam on Wisconsin statutes and administrative code – 50 questions, 80% minimum score, $75 fee – administered after your license application is submitted, not before
- International candidates: No residency or SSN required for the exam; foreign credits must be transferred to a US accredited institution
- Licensure and CPE: Apply via Wisconsin’s LicensE portal, then renew by 14 December of each odd year with 80 CPE credits per compliance period
Three licensure pathways are live from 4 April 2026 (AB696): Wisconsin now offers three routes to CPA certification alongside the existing 150-hour pathway.
Candidates with a bachelor’s degree and the required accounting and business coursework can qualify with two years of experience, without completing 150 semester hours.
Candidates with a master’s degree from an AACSB-accredited programme can qualify with one year of experience.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.
Wisconsin CPA requirements: quick summary
| CPA requirement | Wisconsin |
|---|---|
| Hours to sit for exam | 120 semester hours (24 accounting + 24 business) |
| Hours to license | Pathway 1: bachelor’s only; Pathway 2: 150 hours; Pathway 3: master’s degree |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Work experience | 1 year (Pathways 2 and 3) or 2 years (Pathway 1) |
| Ethics requirement | Wisconsin state ethics exam, 50 questions, 80% score, $75 fee |
| Credit window | 30 months, rolling from score release date |
| CPE | 80 credits per 2-year compliance period |
| Tier system | One-tier |
| International candidates | No residency or SSN required for exam |
Wisconsin’s ethics exam is administered after you submit your license application – not before.
Once DSPS has received your completed application and all supporting documents, you will be emailed an authorised passcode with instructions to complete the exam online.
This means you cannot tick the ethics requirement off your list in advance; budget time for it after submitting your application.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Wisconsin?
Wisconsin uses the same accounting and business coursework requirements for both sitting the exam and obtaining a certificate, but the three licensure pathways differ on total credit hours and experience.
Requirements to sit for the exam
To be eligible for the CPA Exam, candidates must have completed at least 120 semester hours at an accredited institution and satisfied the coursework requirements in Wis. Admin. Code Accy 2.303. The required coursework covers two areas:
Accounting – 24 undergraduate semester hours (or 15 graduate semester hours) covering all five of the following:
- Financial accounting
- Cost or managerial accounting
- Taxation
- Auditing
- Accounting information systems
Business and economics – 24 undergraduate semester hours (or 15 graduate semester hours) covering all five of the following:
- Economics
- Finance
- Statistics or data analytics
- Business law
- Information technology
Upper division courses are expected for the accounting subjects beyond the introductory level. An equivalent combination of undergraduate and graduate-level hours is accepted. CPA review courses are not acceptable toward any part of the education requirement.
Three pathways to license (effective 4 April 2026)
| Wisconsin licensure | Pathway 1 (new) | Pathway 2 | Pathway 3 |
|---|---|---|---|
| Education | Bachelor’s degree from any accredited institution + required accounting and business coursework | Bachelor’s degree + 150 hours from AACSB, IACBE, or ACBSP-accredited business programme + required coursework | Master’s degree in accounting from AACSB-accredited programme with accounting department |
| Experience | 2 years | 1 year | 1 year |
| Effective | 4 April 2026 | Pre-existing, continuing | Pre-existing, continuing |
For Pathway 2, the bachelor’s degree must come from a business programme accredited by AACSB, IACBE, or ACBSP. For Pathway 1, any accredited institution qualifies. For Pathway 3, the master’s programme must be from a school with an AACSB-accredited accounting department specifically.
For a full breakdown of total CPA exam costs including study materials and license fees, see our CPA exam cost guide.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Wisconsin?
Wisconsin’s CPA Exam is administered through NASBA’s CPA Examination Services. Candidates apply via the NASBA CPA Portal.
Wisconsin also offers an Advisory Evaluation through NASBA before submitting a first-time application – this optional service identifies any academic deficiencies in your education before you formally apply.
| Detail | Wisconsin |
|---|---|
| Education evaluation fee (one-time) | $96.00 |
| Exam application fee per section | $146.00 |
| Exam section fee | $268.59 |
| Total exam fees, 4 sections | $1,754.36 ($414.59 × 4 + $96 eval) |
| NTS validity | 6 months |
| Credit window | 30 months, rolling from score release date |
| Residency required | No |
| SSN required to sit | No |
| Minimum age | 18 |
Wisconsin’s exam application fee of $146 per section is higher than the standard $96 used by most NASBA-administered states. Only one exam section application may be submitted at a time. Apply only when ready to sit within the next six months – NTS fees are non-refundable. The exam consists of three Core sections (AUD, FAR, REG) and one Discipline section of your choice (BAR, ISC, or TCP). The passing score is 75.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in Wisconsin?
| Detail | Wisconsin |
|---|---|
| Pathway 1 experience | 2 years |
| Pathway 2 and 3 experience | 1 year |
| Time limit | Within 5 years immediately prior to applying for certification |
| Timing | Must be acquired after satisfying exam education requirements (Accy 2.303) |
| Acceptable settings | Public accounting, industry, government, or teaching accounting at an advanced level |
| Not qualifying | Bookkeeping and elementary individual tax return preparation |
| Part-time | Counts proportionately |
| Verification forms | Form 127 (completed by employer); Form 128 (completed by applicant) |
Wisconsin measures experience in years rather than hours. Form 127 (Verification of Employment and Experience) must be completed by the employer, who returns it to the applicant to submit with the application. A signed and dated position description is required for each employer listed. If experience spans more than one employer, a separate Form 127 is required for each.
License fees
| Fee | Amount |
|---|---|
| Initial credential fee | $43.00 |
| License renewal fee | $43.00 |
| Wisconsin ethics exam fee | $75.00 |
| Late renewal fee (under 5 years) | $25.00 additional |
| Late renewal (5 or more years) | $143.00 total ($43 + $75 ethics + $25 late) |
What are the CPA ethics requirements in Wisconsin?
Wisconsin requires a state-specific ethics exam rather than the AICPA national Professional Ethics exam used by most other states.
| Detail | Wisconsin |
|---|---|
| Exam type | Wisconsin state-specific, open-book |
| Content | Wisconsin Statutes and Administrative Code governing public accounting |
| Number of questions | 50 |
| Minimum passing score | 80% |
| Fee | $75.00 (paid via LicensE portal) |
| Timing | Administered after all application documents are received – DSPS emails the passcode |
| Retake wait | 30 days after first failure; 90 days after second failure |
The Wisconsin ethics exam cannot be completed before or independently of your license application. After DSPS receives your completed application, experience forms, transcripts, and all supporting documents, you will receive an email with your authorised passcode and instructions to take the exam online. Build this step into your timeline after your application is submitted rather than treating it as a prerequisite you can complete in advance.
What are the CPA requirements for international candidates in Wisconsin?
| Detail | Wisconsin |
|---|---|
| US citizenship required | No |
| Residency required | No |
| SSN required for exam | No |
| Foreign credit requirement | Credits from non-US institutions must be transferred to a US accredited bachelor’s degree-granting institution |
Wisconsin does not require US citizenship, state residency, or an SSN to sit for the CPA Exam. For candidates with education completed outside the United States, Wisconsin’s approach differs from states that accept a standalone NIES evaluation. Credits from foreign institutions must be transferred to a US accredited institution before they can count toward Wisconsin’s education requirements. The Wisconsin Institute of CPAs (WICPA) recommends requesting a NASBA International Evaluation Services (NIES) evaluation to support this transfer process.
All electronically delivered transcripts must be submitted directly from the institution to CPAES. Photocopies are not accepted.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Wisconsin?
| CPE requirement | Detail |
|---|---|
| Total credits per compliance period | 80 credits |
| Minimum per 12-month period | 20 credits |
| Formal learning activities minimum | 40 credits |
| Ethics credits | 3 credits (from formal activities) |
| Carryforward | Up to 40 credits to the next compliance period |
| Carryback | Credits from first 12 months of current period may carry back to preceding period |
| New licensees (year 1 of compliance period) | 50% reduction – 40 credits required |
| New licensees (year 2 of compliance period) | No CPE requirement for that period |
| Compliance period | 15 December (odd year) to 14 December (next odd year) |
| Renewal deadline | 14 December of each odd-numbered year |
| Renewal fee | $43.00 |
| Records retention | 5 years |
Wisconsin’s compliance period runs from 15 December of an odd year to 14 December of the following odd year – for example, 15 December 2025 to 14 December 2027. All CPE must be completed by the renewal deadline. The carryback provision is unusual: if you complete extra credits in the first 12 months of a compliance period, those excess credits can be applied backward to satisfy a shortfall in the preceding period, provided they are not also counted toward the current period.
Wisconsin’s ethics CPE requirement of 3 credits per compliance period is slightly lower than the 4 credits required in most states.
FAQs
Yes, since 4 April 2026. Under Pathway 1, candidates with a bachelor’s degree and the required accounting and business coursework can qualify for CPA certification with two years of experience, without completing 150 semester hours. Pathways 2 (150 hours) and 3 (master’s degree) both require one year of experience. All three pathways require the same 24 accounting and 24 business semester hour coursework in specific subject areas.
Most candidates take 5 to 7 years: 4 to 5 years for a bachelor’s degree with additional coursework if pursuing the 150-hour pathway, 6 to 18 months to pass all four exam sections within the 30-month window, and 1 or 2 years of qualifying experience depending on the pathway. The Wisconsin state ethics exam adds a short step after the license application is submitted – budget time for that before your license is issued.
Yes – Wisconsin accepts transfer of scores from candidates who passed the CPA Exam in another state but are not yet licensed. Fully licensed CPAs from other jurisdictions may apply via endorsement or reciprocity. Wisconsin also participates in CPA mobility, allowing out-of-state CPAs in good standing to practice in Wisconsin without a separate Wisconsin license. Candidates who certified under Pathway 1 (bachelor’s only) should verify mobility eligibility in target states, as many still require 150 credit hours. Use the NASBA Mobility Tool to check specific states.
Wisconsin CPA salaries are supported by a diverse economy across Milwaukee, Madison, Green Bay, and a strong presence in manufacturing, financial services, healthcare, and agricultural business sectors. While overall figures sit below coastal markets, Wisconsin’s lower cost of living makes compensation competitive in real terms. For detailed salary benchmarks by experience level, sector, and metro area, see our CPA salary guide.
No. Wisconsin does not require US citizenship, state residency, or an SSN to sit for the CPA Exam. International candidates with education from outside the US must have their credits transferred to a US accredited institution before applying – a straightforward NIES evaluation alone is not sufficient. Contact WICPA or the Wisconsin Accounting Examining Board for guidance on the transfer process before submitting your application.
Yes, in most cases. Wisconsin is recognised as substantially equivalent under NASBA’s mobility framework, meaning a Wisconsin CPA in good standing can generally practice in other states without a separate license, provided Wisconsin remains their principal place of business. Candidates certified under Pathway 1 (bachelor’s degree, 120 hours) should check the education requirements of target states before providing services there. Use the NASBA Mobility Tool to verify practice privileges in any specific state.
For the most current requirements and application forms, visit the Wisconsin Department of Safety and Professional Services – Accountancy.
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