Accy 2.101(2)(2)Proof of fulfilling the educational requirements specified in s. Accy 2.202 and s. 442.04 (5) (b) 3., Stats., by submitting one of the following:
Accy 2.101(2)(a)(a) For a candidate who qualifies under s. Accy 2.202 (1), proof that the candidate earned a master’s degree specified under s. Accy 2.202 (1).
Accy 2.101(2)(b)(b) For a candidate who qualifies under s. Accy 2.202 (2), (3), or (4), certified copies of transcripts for all academic work completed at an accredited educational institution that reflect that the candidate has satisfied the requirement under s. Accy 2.202 (2), (3), or (4), whichever is applicable.
Accy 2.101(3)(3)Evidence of at least one year of public accounting experience as required by s. Accy 2.403 and s. 442.04 (5) (b) 5., Stats.
Accy 2.101(4)(4)Evidence that the applicant has successfully passed each section of the Uniform Certified Public Accountant Examination.
Accy 2.101(5)(5)Successful completion of the open book professional ethics examination on statutes and rules governing the practice of public accounting in Wisconsin as set forth in s. Accy 2.306.
Accy 2.101 NoteNote: Application forms are available upon request to the board’s office at 1400 East Washington Avenue, P.O. Box 8935, Madison WI 53708-8935 or on the Internet at www.dsps.wi.gov. An applicant with a disability will be provided reasonable accommodations.
Accy 2.101 HistoryHistory: Cr. Register, November, 1993, No. 455, eff. 12-1-93.; r. and recr. Register, March, 1996, No. 483, eff. 4-1-96; am. (1) (b) 2. and 3., Register, January, 1999, No. 517, eff. 2-1-99; correction in (1) (b) 1. to 3. made under s. 13.92 (4) (b) 7., Stats., Register April 2015 No. 712; 2015 Wis. Act 217: renum. (title), (intro.), (1), and (2) from Accy 3.05 (title), (1) (intro.), (a) and (b) (intro.), 1. and am. (title), (intro.), (2) cr. (3) to (5) Register May 2016 No. 725, eff. 6-1-16; EmR1618: emerg. am. (2), eff. 9-26-16; EmR1713: emerg. r. and recr. (2), eff. 6-23-17; 2017 Wis. Act 88: r. and recr. (2) Register December 2017 No. 744, eff. 6-1-17; CR 17-064: r. and recr. (2) (a), (b), (c), Register March 2018 No. 747 eff. 4-1-18; CR 20-041: r. (2) (c) Register October 2021 No. 790, eff. 11-1-21.
Accy 2.102Accy 2.102Expiration of applications. If an applicant for a certificate to practice as a certified public accountant does not comply with a request for information related to his or her application within one year from the date the first request for information was made, the application expires. The applicant may file a new application if his or her application expires under this section.
Accy 2.102 HistoryHistory: Cr. Register, August, 1992, No. 440, eff. 9-1-92; 2015 Wis. Act 217: renum. from Accy 7.07 Register May 2016 No. 725, eff. 6-1-16.
subch. III of ch. Accy 2Subchapter III — Education
Accy 2.202Accy 2.202Education required for certification. A candidate applying for a certificate to practice as a certified public accountant must have earned a bachelor’s or higher degree from an accredited educational institution and have satisfied one of the following for purposes of meeting the 150-hour coursework requirement under s. 442.04 (5) (b) 3., Stats.:
Accy 2.202(1)(1)Earned a master’s degree in accounting from an institution, as defined in s. 442.04 (5) (a), Stats., with an accounting program or department accredited by the Association to Advance Collegiate Schools of Business.
Accy 2.202(2)(2)Earned a bachelor’s or higher degree from a business program or college of business accredited by the Association to Advance Collegiate Schools of Business, the International Assembly for Collegiate Business Education, or the Accreditation Council for Business Schools and Programs, and completed at least 24 semester hours in accounting from an accredited educational institution at the undergraduate level or 15 semester hours at the graduate level, or an equivalent combination, that cover each of the following subject areas:
Accy 2.202(2)(a)(a) Financial accounting.
Accy 2.202(2)(b)(b) Cost or managerial accounting.
Accy 2.202(2)(c)(c) Taxation.
Accy 2.202(2)(d)(d) Auditing.
Accy 2.202(2)(e)(e) Accounting information systems.
Accy 2.202(3)(3)Earned a bachelor’s or higher degree from an accredited educational institution and completed all of the following:
Accy 2.202(3)(a)(a) At least 24 semester hours in accounting from an accredited educational institution at the undergraduate level or 15 semester hours at the graduate level, or an equivalent combination, that cover each of the following subject areas:
Accy 2.202(3)(a)1.1. Financial accounting.
Accy 2.202(3)(a)2.2. Cost or managerial accounting.
Accy 2.202(3)(a)3.3. Taxation.
Accy 2.202(3)(a)4.4. Auditing.
Accy 2.202(3)(a)5.5. Accounting information systems.
Accy 2.202(3)(b)(b) At least 24 semester hours in business and economics courses other than accounting courses from an accredited educational institution at the undergraduate level or 15 semester hours at the graduate level, or an equivalent combination, that cover each of the following subject areas:
Accy 2.202(3)(b)1.1. Economics.
Accy 2.202(3)(b)2.2. Finance.