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Wisconsin Exam Requirements

Education Requirement for Examination

Applicants are eligible to take the Exam after they complete the education requirements according to Wis. Stats. § 442.04(5)(b)4 which states, "A person is not eligible to take the examination under this subdivision unless the person has completed at least 120 semester hours of education at an institution that include course work in accounting and business subjects, as determined by the examining board." The required accounting and business subjects are detailed in Wisconsin Administrative Code Accy 2.303 and Accy 2.202.

The accounting and business subjects required are:

  • At least 24 semester hours in accounting at the undergraduate level or 15 semester hours at the graduate level, or an equivalent combination, including at least one course in each of the following subjects:
    • intermediate financial accounting
    • advanced financial accounting
    • cost or managerial accounting
    • taxation
    • auditing
    • accounting information systems
  • At least 24 semester hours in business courses other than accounting courses, at the undergraduate or graduate level, including at least one course in each of the following subjects:
    • economics
    • finance
    • marketing
    • management or organizational behavior
    • business law
    • information technology

Note: The courses covering the subjects of advanced financial accounting, cost or managerial accounting, taxation, and auditing would generally be courses taken beyond the introduction level. A course would generally be considered advanced financial accounting if it covers one or more of the following topics: foreign currency transactions, partnerships, state and local governments, not-for-profit entities, consolidations, mergers and acquisitions, intercompany transactions, fraud investigation, accounting theory, and accounting research.

Prior to June 1, 2017

A candidate for the Uniform CPA Examination must complete 120 semester hours of education leading to a bachelor’s or graduate degree in accounting that meets the requirements under s. Accy 2.202 (3).

Transcripts

If you have completed education in the U.S.:

  • You must submit an official transcript from each school you attended. Transfer credits are not acceptable; you must submit a transcript from each institution.
  • Official transcripts are those that have been issued by the institution’s Registrar’s Office and include the Registrar’s official seal.
  • The degree you have earned must be posted on your official transcript.
  • Transcripts may be submitted electronically provided they are official. Some schools do not offer this service. Contact your Registrar’s office for additional information. If an email address is required for electronic delivery, use etranscript@nasba.org. Electronically delivered transcripts must be submitted directly from the institution(s).
  • Photocopies of transcripts are not official and cannot be accepted.
  • If required documentation is not received within 45 days of the submission date of your application, your application will be marked as incomplete and will not be processed further. Failure to submit all required supporting documents will result in the denial of your application, forfeiture of your application fee, and the secure destruction of all documents submitted.
  • Please Note: If you have not yet applied when you submit your transcripts, your education documents will be kept on file for one year. After that time, the documents will be destroyed, and you will need to resubmit new education documents when you apply.
  • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.

If you have completed educational requirements at institutions outside the U.S., you must:

  • request education evaluation from any member organization of the National Association of Credential Evaluation Services (NACES).
  • obtain the form to request this service from the evaluation service agency,
  • submit a translated copy of each international transcript used for the evaluation,
  • require the agency to evaluate as follows:
    • An equivalency summary that indicates the analogous academic degrees in the U.S. you hold;
    • A credential analysis that specifies:
      • The name of the country;
      • The degree awarded;
      • The year the degree was awarded; and
      • The entity that awarded the degree;
    • A course-by-course listing; and
    • A course credit analysis that includes:
      • Total credits earned toward the degree as stated on transcripts submitted;
      • Total accounting credits earned; and
      • Total business credits earned.
  • Completed original evaluations must be received by CPAES directly from the evaluation service at the time of application. Photocopies are not acceptable.
  • If required documentation is not received within 45 days of the submission date of your application, your application will be marked as incomplete and will not be processed further. Failure to submit all required supporting documents will result in the denial of your application, forfeiture of your application fee, and the secure destruction of all documents submitted.
  • A copy of the international transcript must be included with the report sent to NASBA for each individual evaluation from the evaluation service. The application will be considered incomplete without these documents and the processing of the application will not move forward until transcripts are provided.
  • Transcripts may be submitted electronically provided they are official. Some schools do not offer this service. Contact your Registrar’s office for additional information. If an email address is required for electronic delivery, use etranscript@nasba.org. Electronically delivered transcripts must be submitted directly from the institution(s).
  • Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.
  • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.
  • Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant or similar program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination.

Course Requirements

  • Credits must be earned at an institution that offers a bachelor’s degree and which is accredited by an agency recognized by the Secretary of the U.S. Department of Education.
  • CPA review courses are not acceptable.
  • Upper division courses means courses usually taken at the junior or senior undergraduate level.
  • All courses must qualify for college-level credit at an accredited institution which offers a bachelor’s degree. Credits from junior and community colleges must be transferred to an accredited institution which offers a bachelor’s degree in order to be accepted toward the education requirements. An official transcript from each institution must be submitted.
  • Correspondence, CLEP credit, pass/fail grades and online courses are acceptable when you receive credit for the courses at a regionally accredited college or university. These courses must appear on an official transcript.

Residency

There is not a residency requirement for the state of Wisconsin.

Fees

Candidates are required to pay a fee with each application submited. You are permitted to apply for one or more sections of the Exam at a time; however, you are advised to only apply for a section of the Exam if you are ready to take it within the next six months.

First Time Application

4 examination sections$1,040.80
3 examination sections$825.35
2 examination sections$610.90
1 examination section$396.45

Re-Examination Application

4 examination sections$956.80
3 examination sections$742.35
2 examination sections$527.90
1 examination section$313.45

Refund Policy

There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.