STATE REFERENCE · CPA FIRM & CPE
Wisconsin: CPE, firm permit and peer review rules for CPAs.
In Wisconsin, CPE: 80 CPE credits per two-year compliance period, with at least 20 credits in each 12-month period and at least 40 of the 80 from formal learning activities. Firm permit: A firm licence is required for practice as a CPA through a firm, including sole proprietors. Peer review: Required for firm licence renewal of firms that provide or offer attest services, at least once every three years. Verified 2026-10-14; cites: Wis. Stat. § 440.08(2)(a)1., 3.; Wis. Stat. § 442.025(4); Wis. Stat. § 442.03; Wis. Stat. § 442.08(1)–(3); Wis. Stat. § 442.083(1)–(2) and others.
This page lists what the Wisconsin board of accountancy publishes for a CPA and a CPA firm: CPE hours and the reporting period, the ethics requirement, whether a firm permit or registration is required, whether peer review is required, the licence renewal cycle, and whether an out-of-state CPA may practise under a practice privilege.
It is built for owners of small accounting and bookkeeping firms, especially those licensed in one state and serving clients in another. Every entry is a snapshot of what the cited source published on the verification date; it is a research starting point, not licensing advice.
Wisconsin, field by field.
- Board of accountancy
- Accounting Examining Board (Wisconsin Department of Safety and Professional Services, DSPS)
- CPE hours & reporting period
- 80 CPE credits per two-year compliance period, with at least 20 credits in each 12-month period and at least 40 of the 80 from formal learning activities. Wis. Admin. Code § Accy 2.602(1): a licensee shall complete at least 80 CPE credits during each compliance period, at least 20 in each 12-month period, with not less than 40 from formal learning activities meeting § Accy 2.603(1)–(2). § Accy 2.601(1): "compliance period" means "the 2-year period immediately preceding the renewal date under s. 440.08 (2) (a) 1., Stats." Wis. Stat. § 442.083(2)(a): the Board's rules "may not require an individual to complete more than 80 continuing education credits" during the 2-year period before the renewal date; § 442.083(2)(c): up to one-half of the required credits may be informal, self-directed learning. DSPS CPA page: the biennial period "runs from December 15 of an odd-numbered year through December 14 of the next odd-numbered year" (example given: December 15, 2025 to December 14, 2027); "Earn at least 20 CPE credits each year (within every 12-month period)"; "Of the 80 credits, at least 40 must come from formal learning activities, such as courses, seminars, or webinars." § Accy 2.602(7): up to 40 credits above the minimum carry forward to the next compliance period; § Accy 2.602(8): credits earned in the first 12 months of a compliance period may be carried back to satisfy the preceding period. § Accy 2.602(5)(a): a CPA first licensed in the first year of a compliance period meets half the requirement; one first licensed in the second year is exempt for that period. § Accy 2.602(4): a licensee holding a current licence from another U.S. jurisdiction meets Wisconsin's requirement by complying with that jurisdiction's CPE requirement. Records retained five years (§ Accy 2.602(11)).
- Ethics CPE requirement
- 3 credits per two-year compliance period, from formal learning activities, on the subject of ethics. § Accy 2.602(2): "Three of the CPE credits from formal learning activities shall be on the subject of ethics." DSPS CPA page: "At least 3 credits must be in ethics." The rule names no Wisconsin-specific course.
- CPA firm permit / registration
- A firm licence is required for practice as a CPA through a firm, including sole proprietors. Wis. Stat. § 442.03: "No person may lawfully practice in this state as a certified public accountant" in the person's own name, under an assumed name or as a member of a firm unless the Board has granted a CPA certificate and the person or firm has complied with the chapter, including licensure. § Accy 5.101: a firm must meet the ownership requirements of § 442.08(2)(c)2. and be licensed as a CPA firm if any member practises as a CPA in Wisconsin; individual CPAs may provide attest services only through a licensed firm. § Accy 5.201: "An individual practicing as a sole proprietor shall be licensed as an individual" and shall also be licensed as a firm. Firm licensure conditions (§ 442.08(2)): identify each in-state office; designate a licensed individual responsible for compliance if any owner is unlicensed; demonstrate that "all attest services provided by the firm in this state are under the charge of an individual licensed" and that "more than 50 percent of the ownership interest of the firm is held by individuals" holding CPA certificates or licences from any state or foreign country, with non-CPA owners actively participating (§ 442.08(2)(c)3.; § Accy 5.102(3)). Renewal: Wis. Stat. § 440.08(2)(a)3.: "Accounting corporation or partnership: December 15 of each odd-numbered year"; § 442.083(1): the department may not renew a firm licence unless the firm meets § 442.08(2) and shows compliance with § 442.087. DSPS Accounting Firm page: "There is no continuing education requirement for this credential"; "A change in ownership requires that a new application be submitted rather than a renewal"; renewal requires the Designated CPA's information; "When renewing, submit peer review if licensed more than three (3) years in another state and performing attest services." DSPS Credential Fees and Renewal Dates page: Accounting Firm renew-by date 12/14/Odd, initial fee $43, renewal fee $43. Out-of-state firms with no Wisconsin office may be licensed if a Wisconsin-licensed CPA is designated responsible for compliance (§ Accy 5.302–5.303).
- Peer review requirement
- Required for firm licence renewal of firms that provide or offer attest services, at least once every three years. Wis. Stat. § 442.087(2): after January 1, 2005 the department may not renew a firm's licence unless "at least once every 3 years" the firm undergoes a peer review by a Board-approved person not affiliated with the firm or its members. § Accy 6.101: a CPA firm that provides or offers to provide attest services must include in its renewal application a description of at least one peer review undergone within the 3 years before the application (program administrator, outcome, year reviewed); a firm that has not performed attest services in that 3-year period must so state at renewal and, if it later accepts an attest engagement, notify the Board by letter within 30 days and agree to a peer review within 18 months. § Accy 5.102(3)(d): a firm applicant must show it has satisfied "the peer review requirements in s. 442.087" and ch. Accy 6. § 442.087(5): the Board may require the peer review report, response and acceptance letters; a firm may comply within 45 days by submission or through AICPA Facilitated State Board Access.
- Licence renewal cycle
- Biennial, in odd-numbered years. Wis. Stat. § 440.08(2)(a)1.: "Accountant, certified public: December 15 of each odd-numbered year"; § 442.083(1): "The renewal dates for licenses issued under this chapter are specified under s. 440.08 (2) (a)". DSPS CPA page: "the required renewal date for the Certified Public Accountant credential is December 14th of each odd-numbered year"; DSPS Credential Fees and Renewal Dates page: Accountant, Certified Public renew-by date 12/14/Odd, initial fee $43, renewal fee $43, with a $25 late fee for business and health credentials renewed after the expiration date. The DSPS pages show a renewal date one day earlier than the statute. Renewal opens approximately 4 weeks before expiration through the LicensE portal. § Accy 2.501(1)(a): renewal within 5 years of the renewal date requires a sworn representation that the CPA completed at least 80 CPD credits under § Accy 2.602 in the 2 years before the application; § Accy 2.501(2): renewal 5 or more years late requires 120 credits in the preceding 3 years and verification of examination or education as the Board prescribes (amended by 2025 Wis. Act 166, effective April 4, 2026). § Accy 2.602(9): a licensee who fails to complete the CPE may not practise as a CPA until the licence is renewed or reinstated.
- Mobility / practice privilege
- Yes, by statute. Wis. Stat. § 442.025(4): the chapter does not require a certificate or licence of a person whose principal place of business or residence is outside Wisconsin, who holds a valid CPA certificate or licence from another state and has met requirements similar to § 442.04(5)(b); a person who held practice privileges under the 2023 version of the subsection as of April 3, 2026 "shall continue to have all the privileges of licensees in this state without the need to obtain a license." A person practising under § 442.025(4) agrees to be subject to the personal and subject matter jurisdiction of the Examining Board and discipline under § 442.12, to comply with the chapter and Board rules, and to the issuing state's examining board acting as agent for service of process. The statute read contains no notice or fee provision. § 442.03 requires a Wisconsin certificate for practice as a CPA, subject to § 442.025. The DSPS CPA page does not address out-of-state practice; it references licensure by endorsement under § 442.05.
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Where this comes from.
Regulator. Accounting Examining Board (Wisconsin Department of Safety and Professional Services, DSPS)
Cited. Wis. Stat. § 440.08(2)(a)1., 3.; Wis. Stat. § 442.025(4); Wis. Stat. § 442.03; Wis. Stat. § 442.08(1)–(3); Wis. Stat. § 442.083(1)–(2); Wis. Stat. § 442.087(1)–(5); Wis. Admin. Code § Accy 2.501(1)–(3); § Accy 2.601(1); § Accy 2.602(1), (2), (4), (5), (7), (8), (9), (11); § Accy 5.101; § Accy 5.102(2)–(3); § Accy 5.201; § Accy 5.302–5.303; § Accy 6.101
Status. Verified — cited, last verified 2026-10-14. Start with the board link — it is the primary source. The CPE and firm-permit rows are the two that carry a penalty when missed, so read both against the cited rule before the next renewal. The verification status says how much of the row was read at the source.
What to confirm.
Renewal date: Wis. Stat. § 440.08(2)(a)1. and 3. (current statutes, read 2026-10-14) read "December 15 of each odd-numbered year" for both the CPA and the accounting corporation or partnership credential, and § Accy 2.601(1) defines the CPE compliance period by reference to the § 440.08(2)(a)1. date; the DSPS CPA profession page reads "December 14th of each odd-numbered year" and the DSPS Credential Fees and Renewal Dates page lists both credentials as renew by 12/14/Odd. Confirm with DSPS which date LicensE treats as the expiration date before December 2027. 2025 Wisconsin Act 166 (effective April 4, 2026) amended §§ 442.001, 442.025, 442.03 and 442.04 and § Accy 2.501(2)(a) (licensure pathways, practice privileges and renewal after five years); the DSPS pending-rules page listed no active Accounting Examining Board rule projects in this pass. The legacy DSPS URLs for the CPA and CPA Firm profession pages return 404; the current pages are under /a-z-professions-list/.
Wisconsin, answered from the row.
How many CPE hours does Wisconsin require, and over what period?
80 CPE credits per two-year compliance period, with at least 20 credits in each 12-month period and at least 40 of the 80 from formal learning activities. Wis. Admin. Code § Accy 2.602(1): a licensee shall complete at least 80 CPE credits during each compliance period, at least 20 in each 12-month period, with not less than 40 from formal learning activities meeting § Accy 2.603(1)–(2). § Accy 2.601(1): "compliance period" means "the 2-year period immediately preceding the renewal date under s. 440.08 (2) (a) 1., Stats." Wis. Stat. § 442.083(2)(a): the Board's rules "may not require an individual to complete more than 80 continuing education credits" during the 2-year period before the renewal date; § 442.083(2)(c): up to one-half of the required credits may be informal, self-directed learning. DSPS CPA page: the biennial period "runs from December 15 of an odd-numbered year through December 14 of the next odd-numbered year" (example given: December 15, 2025 to December 14, 2027); "Earn at least 20 CPE credits each year (within every 12-month period)"; "Of the 80 credits, at least 40 must come from formal learning activities, such as courses, seminars, or webinars." § Accy 2.602(7): up to 40 credits above the minimum carry forward to the next compliance period; § Accy 2.602(8): credits earned in the first 12 months of a compliance period may be carried back to satisfy the preceding period. § Accy 2.602(5)(a): a CPA first licensed in the first year of a compliance period meets half the requirement; one first licensed in the second year is exempt for that period. § Accy 2.602(4): a licensee holding a current licence from another U.S. jurisdiction meets Wisconsin's requirement by complying with that jurisdiction's CPE requirement. Records retained five years (§ Accy 2.602(11)).
Does Wisconsin require ethics CPE?
3 credits per two-year compliance period, from formal learning activities, on the subject of ethics. § Accy 2.602(2): "Three of the CPE credits from formal learning activities shall be on the subject of ethics." DSPS CPA page: "At least 3 credits must be in ethics." The rule names no Wisconsin-specific course.
Does Wisconsin require a CPA firm permit or registration?
A firm licence is required for practice as a CPA through a firm, including sole proprietors. Wis. Stat. § 442.03: "No person may lawfully practice in this state as a certified public accountant" in the person's own name, under an assumed name or as a member of a firm unless the Board has granted a CPA certificate and the person or firm has complied with the chapter, including licensure. § Accy 5.101: a firm must meet the ownership requirements of § 442.08(2)(c)2. and be licensed as a CPA firm if any member practises as a CPA in Wisconsin; individual CPAs may provide attest services only through a licensed firm. § Accy 5.201: "An individual practicing as a sole proprietor shall be licensed as an individual" and shall also be licensed as a firm. Firm licensure conditions (§ 442.08(2)): identify each in-state office; designate a licensed individual responsible for compliance if any owner is unlicensed; demonstrate that "all attest services provided by the firm in this state are under the charge of an individual licensed" and that "more than 50 percent of the ownership interest of the firm is held by individuals" holding CPA certificates or licences from any state or foreign country, with non-CPA owners actively participating (§ 442.08(2)(c)3.; § Accy 5.102(3)). Renewal: Wis. Stat. § 440.08(2)(a)3.: "Accounting corporation or partnership: December 15 of each odd-numbered year"; § 442.083(1): the department may not renew a firm licence unless the firm meets § 442.08(2) and shows compliance with § 442.087. DSPS Accounting Firm page: "There is no continuing education requirement for this credential"; "A change in ownership requires that a new application be submitted rather than a renewal"; renewal requires the Designated CPA's information; "When renewing, submit peer review if licensed more than three (3) years in another state and performing attest services." DSPS Credential Fees and Renewal Dates page: Accounting Firm renew-by date 12/14/Odd, initial fee $43, renewal fee $43. Out-of-state firms with no Wisconsin office may be licensed if a Wisconsin-licensed CPA is designated responsible for compliance (§ Accy 5.302–5.303).
Is peer review required for CPA firms in Wisconsin?
Required for firm licence renewal of firms that provide or offer attest services, at least once every three years. Wis. Stat. § 442.087(2): after January 1, 2005 the department may not renew a firm's licence unless "at least once every 3 years" the firm undergoes a peer review by a Board-approved person not affiliated with the firm or its members. § Accy 6.101: a CPA firm that provides or offers to provide attest services must include in its renewal application a description of at least one peer review undergone within the 3 years before the application (program administrator, outcome, year reviewed); a firm that has not performed attest services in that 3-year period must so state at renewal and, if it later accepts an attest engagement, notify the Board by letter within 30 days and agree to a peer review within 18 months. § Accy 5.102(3)(d): a firm applicant must show it has satisfied "the peer review requirements in s. 442.087" and ch. Accy 6. § 442.087(5): the Board may require the peer review report, response and acceptance letters; a firm may comply within 45 days by submission or through AICPA Facilitated State Board Access.
How often is a CPA licence renewed in Wisconsin?
Biennial, in odd-numbered years. Wis. Stat. § 440.08(2)(a)1.: "Accountant, certified public: December 15 of each odd-numbered year"; § 442.083(1): "The renewal dates for licenses issued under this chapter are specified under s. 440.08 (2) (a)". DSPS CPA page: "the required renewal date for the Certified Public Accountant credential is December 14th of each odd-numbered year"; DSPS Credential Fees and Renewal Dates page: Accountant, Certified Public renew-by date 12/14/Odd, initial fee $43, renewal fee $43, with a $25 late fee for business and health credentials renewed after the expiration date. The DSPS pages show a renewal date one day earlier than the statute. Renewal opens approximately 4 weeks before expiration through the LicensE portal. § Accy 2.501(1)(a): renewal within 5 years of the renewal date requires a sworn representation that the CPA completed at least 80 CPD credits under § Accy 2.602 in the 2 years before the application; § Accy 2.501(2): renewal 5 or more years late requires 120 credits in the preceding 3 years and verification of examination or education as the Board prescribes (amended by 2025 Wis. Act 166, effective April 4, 2026). § Accy 2.602(9): a licensee who fails to complete the CPE may not practise as a CPA until the licence is renewed or reinstated.
Can an out-of-state CPA practise in Wisconsin without a licence?
Yes, by statute. Wis. Stat. § 442.025(4): the chapter does not require a certificate or licence of a person whose principal place of business or residence is outside Wisconsin, who holds a valid CPA certificate or licence from another state and has met requirements similar to § 442.04(5)(b); a person who held practice privileges under the 2023 version of the subsection as of April 3, 2026 "shall continue to have all the privileges of licensees in this state without the need to obtain a license." A person practising under § 442.025(4) agrees to be subject to the personal and subject matter jurisdiction of the Examining Board and discipline under § 442.12, to comply with the chapter and Board rules, and to the issuing state's examining board acting as agent for service of process. The statute read contains no notice or fee provision. § 442.03 requires a Wisconsin certificate for practice as a CPA, subject to § 442.025. The DSPS CPA page does not address out-of-state practice; it references licensure by endorsement under § 442.05.
Not legal or licensing advice. Every row is a dated snapshot of published sources; boards change CPE rules, reporting periods and firm-permit requirements. Confirm every entry with the named board before relying on it.
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