Wisconsin CPA CPE Requirements

Wisconsin CPAs must complete 80 hours of CPE every two years, by December 14 of odd-numbered years, including 3 hours of professional ethics, with at least 20 hours each year.

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Wisconsin CPE requirements at a glance

Required hours
80 hours
At least 20 hours each year.
Reporting period
Two years
Ends December 14 of odd-numbered years.
Ethics
3 hours
Every two years. Counts toward the 80-hour total for the period.
License renewal
Every 2 years
You affirm CPE compliance when you renew your license.
Self-study
Accepted
Wisconsin’s rules set no cap on self-study hours.
Carryover
Up to 40 hours
Up to 40 extra hours can count toward your next period. Carried credits count only in the next consecutive two-year period, keep their character as formal or informal learning credits, and may meet either of its 12-month minimums but not both; credits earned in the first 12 months of a period may also be carried back to the period before it, as far as needed to meet its requirements, but may not count toward more than one period.

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How many CPE hours do Wisconsin CPAs need?

Wisconsin counts CPE over the two years before your license expires. Within that period:

In total

80 hours

Over each two-year license period, which ends December 14 of odd-numbered years.

Each year

20 hours

At least 20 hours in each year of the period.

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Is ethics CPE required in Wisconsin?

Yes. Wisconsin CPAs must complete 3 hours of professional ethics during each two-year license period. Ethics hours also count toward the 80-hour total for the period.

What subjects qualify for Wisconsin CPE?

Courses in any NASBA field of study (the field shown on each course certificate) count toward the 80 hours, and the areas below have rules of their own. Time spent studying for or taking the CPA examination does not earn Wisconsin CPE credit.

Ethics

Includes Regulatory Ethics

When is the Wisconsin CPE deadline?

Your license expires on December 14 of odd-numbered years. Your CPE is due by then.

  1. The day after your last expiration

    Your two-year period starts

    Hours you complete from this date count toward your next renewal. Up to 40 extra hours can count toward your next period. Carried credits count only in the next consecutive two-year period, keep their character as formal or informal learning credits, and may meet either of its 12-month minimums but not both; credits earned in the first 12 months of a period may also be carried back to the period before it, as far as needed to meet its requirements, but may not count toward more than one period.

  2. Each year

    Yearly minimum

    Complete at least 20 hours each year.

  3. December 14 of odd-numbered years

    All 80 hours due

    Finish 80 hours by the date your license expires. When you renew, you affirm that you met the requirement; you don’t submit certificates.

Newly licensed?

For the compliance period in which a CPA is first licensed, the requirements of Accy 2.602(1) (80 credits, at least 20 in each 12-month period, and at least 40 from formal learning activities) are reduced by one-half if the CPA was first licensed during the first year of the period, and do not apply if the CPA was first licensed during its second year.

The ethics rule (3 of the formal learning credits required under Accy 2.602(1) or (5) must be on ethics) is a separate subsection and is not among the requirements reduced by one-half. A CPA first licensed in the months before the December renewal date must still renew by that date.

How Wisconsin counts CPE credit

The rules that decide whether — and how much — a course counts.

Wisconsin CPA CPE credit rules
RuleWhat Wisconsin requires
Credit hourOne credit equals one 50-minute contact hour.
Self-studyAccepted. Credit is based on program length, with 50 minutes equal to one CPE hour.
Approved sponsorsWisconsin doesn’t register CPE sponsors. Programs must meet the standards in Wisconsin’s rules.Sequoia CPE is a NASBA QAS self-study sponsor (sponsor number 121900).
CarryoverUp to 40 extra hours can count toward your next period. Carried credits count only in the next consecutive two-year period, keep their character as formal or informal learning credits, and may meet either of its 12-month minimums but not both; credits earned in the first 12 months of a period may also be carried back to the period before it, as far as needed to meet its requirements, but may not count toward more than one period.

Keep your certificates for 5 years

Wisconsin doesn’t collect your certificates when you renew. Keep each certificate for at least 5 years.

Sequoia issues your certificate the moment you pass, and it stays in your account.

Your records must show

  • Subject matter of the program
  • Format of the program
  • Number of CPE credits awarded by the sponsor
  • The program sponsor’s confirmation that you completed it

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Wisconsin CPE questions, answered

How many CPE hours do Wisconsin CPAs need?

Wisconsin CPAs need 80 CPE hours every two years, with at least 20 hours each year.

When is the Wisconsin CPE deadline?

Your license expires on December 14 of odd-numbered years. Wisconsin counts CPE over the two years before it expires. When you renew, you affirm that you met the requirement.

How many ethics hours do Wisconsin CPAs need?

Wisconsin CPAs need 3 hours of professional ethics during each two-year license period. Ethics hours also count toward the 80-hour total for the period.

Do online and self-study CPE courses count in Wisconsin?

Yes. Wisconsin accepts self-study programs. Credit is based on program length, with 50 minutes equal to one CPE hour. Wisconsin’s rules set no cap on self-study hours. Wisconsin doesn’t register CPE sponsors. Programs must meet the standards in Wisconsin’s rules.

Can Wisconsin CPAs carry extra CPE hours forward?

Yes. Up to 40 extra hours can count toward your next period. Carried credits count only in the next consecutive two-year period, keep their character as formal or informal learning credits, and may meet either of its 12-month minimums but not both; credits earned in the first 12 months of a period may also be carried back to the period before it, as far as needed to meet its requirements, but may not count toward more than one period.

Do I report my CPE to Wisconsin?

Not course by course. When you renew your license, you affirm that you met the requirement for the period, and Wisconsin may audit your records. Keep your certificates for at least 5 years.

What CPE do newly licensed Wisconsin CPAs need?

For the compliance period in which a CPA is first licensed, the requirements of Accy 2.602(1) (80 credits, at least 20 in each 12-month period, and at least 40 from formal learning activities) are reduced by one-half if the CPA was first licensed during the first year of the period, and do not apply if the CPA was first licensed during its second year.

Are there exemptions from Wisconsin CPE?

Wisconsin’s rules cover three situations: inactive certificate or non-practicing status; licensed in another state; and prevented from completing CPE, or renewing late. The details and their conditions are under Exemptions and special circumstances, below.

Exemptions and special circumstances

Inactive certificate or non-practicing status

The CPE requirement does not apply to an inactive certificate holder (someone who holds an unrevoked Wisconsin CPA certificate but no current license to practice) who does not practice as a certified public accountant and does not use the title "certified public accountant" without the word "inactive." A credential holder who does not intend to practice may renew online in Non-Practicing status.

To return to active practice during the biennium, the credential holder must apply for Active status, submitting CE completion documents, before practicing again.

Licensed in another state

A licensee who holds a current, unrevoked CPA license from any other U.S. CPA licensing jurisdiction meets Wisconsin’s requirement by complying with the CPE or continuing professional development requirements of the jurisdiction where that license is held.

This covers both the 80-credit requirement (with its 12-month and formal learning minimums) and the 3 ethics credits.

Prevented from completing CPE, or renewing late

The Board may waive all or part of the required CPE if it finds that exceptional circumstances, such as prolonged illness, disability or other similar circumstances, have prevented a licensee from meeting the requirements.

A licensee who has not completed the requirements may not practice as a CPA in Wisconsin until the license is renewed or reinstated. Renewing within 5 years after the renewal date requires at least 80 credits meeting Accy 2.602 in the 2 years before the application, plus the late renewal fee; renewing 5 years or more after it requires at least 120 credits in the 3 years before the application and any examinations or education the Board prescribes. A licensee with unmet disciplinary requirements who has not renewed within 5 years, or whose license was surrendered or revoked, may apply in writing for reinstatement with those materials, evidence of completing any disciplinary requirements, and evidence of rehabilitation or changed circumstances.

Official sources

This page explains Wisconsin’s rules in plain language. The Wisconsin Accounting Examining Board is the final authority; confirm details for your situation with it.

Wisconsin Accounting Examining Board · Madison, WI · (608) 266-2112

CPE requirements in other states

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