Accy 2.303(2) (2) Satisfied the course content and semester hours requirements specified in s. Accy 2.202 (3) (a) and (b), or completed coursework that the board determines is reasonably equivalent to those requirements.

Accy 2.303 History History: Cr. Register, November, 1993, No. 455, eff. 12-1-93. r. and recr. Register, March, 1996, No. 483, eff. 4-1-96; 2015 Wis. Act 217: renum. from Accy 3.04 and am. Register May 2016 No. 725, eff. 6-1-16; EmR1618: emerg. am., eff. 9-26-16; EmR1713: emerg. r. and recr., eff. 6-23-17; 2017 Wis. Act 88: r. and recr. Register December 2017 No. 744, eff. 6-1-17; CR 17-064: r. and recr., Register March 2018 No. 747 eff. 4-1-18; CR 20-041: r. (3) Register October 2021 No. 790, eff. 11-1-21.

Accy 2.304 Accy 2.304 Candidates for examination.

Accy 2.304(1) (1) A candidate shall be allowed to sit for each section of the uniform certified public accountant examination individually.

Accy 2.304(2) (2) A candidate shall retain credit for any section passed for 30 months. A candidate may retake a section once the grade for the previous attempt of the same section has been released.

Accy 2.304(3) (3) A candidate must pass all sections of the uniform certified public accountant examination within a rolling 30-month period that begins on the date of notification that the first section is passed.

Accy 2.304(4) (4) If any section of the uniform certified public accountant examination is not passed within the rolling 30-month period, credit for any section passed outside the 30-month period shall expire and that section shall be retaken.

Accy 2.304(5) (5) The board may on a case-by-case basis extend the 30-month period of credit for sections of the Uniform CPA Examination passed, or the duration of the 30-month rolling period, upon the applicant showing to the board’s satisfaction that the inability to pass all sections of the examination within the 30-month period was due to one of the following:

Accy 2.304(5)(a) (a) The sickness of the candidate or a member of the candidate’s immediate family if the candidate substantiates the illness by a doctor’s certificate.

Accy 2.304(5)(b) (b) A death in the candidate’s immediate family if the candidate provides proof of death.

Accy 2.304(5)(c) (c) Temporary military service.

Accy 2.304(5)(d) (d) Other good reason deemed acceptable by the board.

Accy 2.304 Note Note: An example of a good reason deemed acceptable by the board includes possible delays during NASBA’s launching of the new CPA examination in January 2024; therefore, any candidate with Uniform CPA Examination credit(s) on January 1, 2024, will have such credit(s) automatically extended to June 30, 2025.

Accy 2.304 History History: Cr. Register, November, 1993, No. 455, eff. 12-1-93; CR 02-149: r. and recr. Register October 2003 No. 574, eff. 11-1-03; 2015 Wis. Act 217: renum. from Accy 3.06 and am. (title), (1), (3), (4) Register May 2016 No. 725, eff. 6-1-16; CR 19-160: am. (2) Register June 2020 No. 774, eff. 7-1-20; CR 21-013: cr. (5) Register December 2021 No. 792, eff. 1-1-22; CR 24-071: am. (2) to (5) (intro.) Register April 2025 No. 832, eff. 5-1-25.

Accy 2.305 Accy 2.305 Cheating on examination.

Accy 2.305(1) (1) Cheating on the certified public accountant examination is a serious breach of integrity and indicates a lack of good professional character. Cheating on an examination includes any of the following:

Accy 2.305(1)(a) (a) Communications concerning an examination being taken between candidates inside or outside of the examination room, or copying another’s answers.

Accy 2.305(1)(b) (b) Communications concerning an examination being taken with accomplices outside of the examination room.

Accy 2.305(1)(c) (c) Substitution by a candidate of another person to sit in the examination room for the candidate and take one or more of the examination questions for the candidate.

Accy 2.305(1)(d) (d) Reference to “crib notes,” test books, electronic media, or other materials, other than those provided to the candidate as part of the examination, inside or outside of the examination room during periods examinations are being taken.

Accy 2.305(1)(e) (e) Divulging the nature or content of any examination question or answer to any individual or entity subsequent to the conclusion of the examination.

Accy 2.305(1)(f) (f) Removing any examination materials, notes or other similar materials from the examination room.

Accy 2.305(1)(g) (g) Falsifying or misrepresenting educational credentials or other information required for admission to the examination.

Accy 2.305(2) (2) Penalties imposed by the board for cheating on the examination shall be related to the seriousness of the offense. Cheating that was planned in advance is the most serious offense. Penalties may include the entering of a failing grade on all sections taken for the examinations in which cheating occurred and suspension of the right to take the next scheduled examination after the examination in which cheating occurred. Time within which conditional credit previously earned for passing part of the examination may be extended by board action in situations where penalties are levied, and by as long as the period of suspension.

Accy 2.305(3) (3) If more than one candidate is involved in a connected offense of cheating on an examination, each candidate knowingly involved in the cheating is subject to penalties.

Accy 2.305(4) (4) Other jurisdictions to which a candidate may apply to take the certified public accountant examination during a period of suspension of the right to take the examination shall be notified of the penalty levied in Wisconsin.

Accy 2.305 History History: Cr. Register, November, 1993, No. 455, eff. 12-1-93; cr. (1) (e) and (f), Register, March, 1996, No. 483, eff. 4-1-96; 2015 Wis. Act 217: renum. from Accy 3.09 and am. (1) (intro.), (a) to (d), (2), (4), cr. (1) (g) Register May 2016 No. 725, eff. 6-1-16.

Accy 2.306 Accy 2.306 Professional ethics examination.

Accy 2.306(1) (1) A candidate for a certified public accountant certificate shall successfully pass an open book professional ethics examination on statutes and rules governing the practice of public accounting in Wisconsin.