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Certified Public Accountant - Examinations

Emergency Rule 1628 amending Accy 2 relating to education required for examination and certification, was effective on September 26, 2016.

2015 Wisconsin Act 217 – Education Required for Examination

2015 Wisconsin Act 217 (Act) revised the statutory requirements that specify the educational credits a person must complete to be eligible to take the certified public accountant (CPA) examination and to receive a CPA certificate from the Accounting Examining Board (Board).


Under the Act, to be eligible to sit for the CPA examination, a person must have completed at least 120 semester hours of education at an accredited bachelor’s degree-granting institution of higher education that include course work in accounting and business subjects, as determined by the Board. See Wis. Stat. § 442.04(5)(b)4.


Pursuant to the Act, the course work in accounting and business, effective June 1, 2016, include the following:


Accy 2.303 – Education required for examination. A candidate for the certified public accountant examination must complete 120 semester hours of education, including courses covering each of the subjects and the semester hours specified in Wis. Admin. Code § Accy 2.202 (1) and (2).


  Accy 2.202

(1) 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:

(a) Intermediate financial accounting.

(b) Advanced financial accounting.

(c) Cost or managerial accounting.

(d) Taxation.

(e) Auditing.

(f) Accounting information systems.

(2) 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:

(a) Economics.

(b) Finance.

(c) Marketing.

(d) Management or organizational behavior.

(e) Business law.

(f) Information technology.


Note: The courses covering the subjects of advanced financial accounting, cost or managerial accounting, taxation, and auditing under Wis. Admin. Code § Accy 2.202(1), 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 investigations, accounting theory, and accounting research.


Any school may request the Board review their degree requirements and determine whether a particular degree program meets the requirements for an applicant to sit for the examination.


To request a review, please submit the following:

  • A letter requesting a review which clearly explains the requirements of the degree program and how the degree program meets the requirements;

  • Supporting documentation (course descriptions, syllabuses, etc.); and

  • Any other information requested by the Board.

Links to the Statutes and Administrative Code can be accessed at www.dsps.wi.gov. Questions may be directed to the Board’s Executive Director, Brittany Lewin, at (608) 266-2112.



For information regarding the National Exam, please contact NASBA. To transfer national exam scores from Wisconsin to another state, please visit https://www.nasbastore.org/ and look for score transfer information under the CPA Exam Products section. Candidates are eligible to take the exam after they complete the education requirements according to Wis. Stats. § 442.04(5)(b)4.


To take the Wisconsin on-line ethics exam:

1.    Go to http://exam.drl.wi.gov

            2.    Select "text launching" from the drop-down menu and click "start"

3.    Select the instructor "dft" from the drop-down menu

4.    Enter the test name and password -- these will be sent to you after you have submitted your application

5.    Click on "login"

6.    Enter your student ID -- this is your applicant ID number and your name

7.    Click on "start test session"

8.    The test is not timed, and you may exit and return as often as you like.  To exit and return later, click on the "X" at the upper right corner of the computer screen.  DO NOT CLICK "DONE" until you have completed the exam!

9.  You can go back and forth from question to question and change your answers by clicking the arrows on each screen. 

10.  There is only one correct answer for each question. 

11.  After you click "Done", your score is calculated and automatically submitted to the Department.  Your score will be posted to your application checklist in about 5 working days. 

12.  Print a copy of your score report and retain it for your records.

The exam content is drawn from applicable state statutes and administrative code chapters specific to the profession. The purpose of the exam is to familiarize yourself with locating the statutes and administrative code that regulate the practice of the profession. Statutes for the State of Wisconsin can be found HERE and the administrative code book for the profession can be found HERE.

The state exam consists of material taken from the following statutes and code chapters:

Chapter 440

Chapter 442

Chapter ACCY 1-6

Chapter SPS 1-9

AICPA Code of Professional Conduct

If you score less than 80%, you must retake the exam. Submit Request to Retake Statutes and Rules or Ethics Examination (Form #2699) with the fee.  You will be assigned to a new exam.