Wisconsin Accounting Examining Board · Accy 2.602
Wisconsin CPAs must complete 80 CPE credits during each two-year compliance period, with at least 20 credits in each 12-month period. At least 40 of the 80 credits must come from formal learning activities, and 3 credits must be in ethics obtained through a formal CPE activity that includes verification of participation.
Wisconsin's compliance biennium runs from December 15 of an odd-numbered year through December 14 of the next odd-numbered year, and licenses renew December 14 of each odd-numbered year. Self-study qualifies as a formal learning activity.
One square equals one CPE credit in the two-year compliance period.
| Total CPE credits | 80 credits per two-year compliance period, contributing to growth in professional knowledge and competence |
|---|---|
| Annual minimum | 20 credits during each 12-month period of the compliance period |
| Compliance period | December 15 of an odd-numbered year through December 14 of the next odd-numbered year |
| License renewal | December 14 of each odd-numbered year |
| Formal learning minimum | Not less than 40 credits from formal learning activities. Self-study qualifies as a formal learning activity. |
| Ethics requirement | 3 credits during each two-year compliance period, obtained through a formal CPE activity that includes verification of participation |
| Ethics content | A broad spectrum, including Wisconsin CPA regulatory ethics, AICPA professional ethics standards, other regulatory ethics such as tax or securities requirements, and situational or behavioral ethics relating to business decisions and communications |
| Subject requirements | None beyond ethics |
| Carryover | Up to 40 credits may be carried from one two-year compliance period to the next |
| Excess ethics | Extra ethics credits may be applied to the overall 80-credit requirement, or carried forward to the next compliance period |
| Instruction | Each hour of class time accounts for three hours of CPE credit |
| University/college | 15 CPE hours per semester credit or 10 per quarter credit for accounting-related courses. For non-credit courses, CPE hours equal the time spent in class. |
| Partial credit | Accepted in one-tenth increments, beginning with the first one-tenth CPE earned |
| Record retention | At least five years for each activity claimed |
Missing the December 14 deadline because you assumed a calendar year. Wisconsin's compliance period runs December 15 to December 14, not January to December. A course taken on December 20 falls into the next biennium, not the one that just ended.
Satisfies the three-credit ethics requirement for the Wisconsin two-year compliance period. Ethics credits must be obtained through a formal CPE activity that includes verification of participation — self-study qualifies as formal learning in Wisconsin.
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Self-study counts as a formal learning activity in Wisconsin, so it can satisfy the 40-credit formal minimum
Group Live; Group Internet Based; QAS Self-Study
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Wisconsin's cycle boundary falls in mid-December rather than at year end, which is the single most important scheduling detail in the state.
Runs through December 14 of the next odd-numbered year. Wisconsin moved to this two-year compliance period beginning with the 2021 renewal.
Required in each 12-month period within the biennium. You can do 20 then 60, or 40 and 40 — but not 80 and zero.
Ethics must come from a formal CPE activity that includes verification of participation.
A course completed after December 14 falls into the next compliance period rather than the one closing.
Licensees must retain documentation for each activity claimed for at least five years.
Wisconsin splits activities into formal and informal categories, and requires at least half your credits to be formal.
80 CPE credits during each two-year compliance period, with a minimum of 20 credits during each 12-month period.
At least 40 of the 80 must come from formal learning activities, and 3 credits must be in ethics.
December 15 of an odd-numbered year through December 14 of the next odd-numbered year.
Wisconsin adopted this two-year compliance period beginning with the 2021 renewal. The mid-December boundary catches CPAs who assume a calendar-year cycle.
December 14 of each odd-numbered year.
The renewal date and the close of the compliance period fall on the same day, so there is no separate reporting window.
Yes. At least 20 credits must be completed during each 12-month period of the compliance period.
You can earn 20 in the first year and 60 in the second, or split them evenly — but you cannot earn 80 in one year and none in the other.
Three credits during each two-year compliance period, obtained through a formal CPE activity that includes verification of participation.
Qualifying content spans a broad spectrum: Wisconsin CPA regulatory ethics, AICPA professional ethics standards, other regulatory ethics such as tax or securities requirements, and situational or behavioral ethics relating to business decisions and communications.
Structured programming that provides verification of participation, including group live, group internet based, and self-study.
Self-study qualifies as a formal learning activity in Wisconsin, which is more generous than states that cap or discount it. Not less than 40 of the 80 credits must be formal.
Yes. Up to 40 credits that exceed the requirement may be carried from one two-year compliance period to the next.
Excess ethics credits are handled the same way: if you take four hours of ethics, the additional hour can be applied to the overall 80-credit requirement, or carried forward so you only need 2 ethics credits in the next period.
No. Beyond the three ethics credits and the formal learning minimum, there are no further subject-area requirements.
Credits simply need to contribute to growth in professional knowledge and professional competence.
Each hour of class time accounts for three hours of CPE credit.
This is more generous than most states, which typically allow presentation time plus up to twice that for preparation.
Yes. CPAs enrolled in accounting-related college or university courses can claim 15 CPE hours per semester credit, or 10 CPE hours per quarter credit.
For courses not worth university credit, CPE hours equal the time spent in class.
Yes. The Board accepts credit in one-tenth increments, beginning with the first one-tenth CPE earned.
This is unusually fine-grained — most states begin partial credit only after the first full hour.
CPE requirements for licensees who join in the first year of the compliance period are reduced by one-half — 40 credits, 20 formal learning credits, and 1.5 ethics credits.
A licensee renewing an initial certificate issued less than two but more than one year before expiration needs 40 CPE hours, still including 20 hours in the second year and 20 for the formal learning requirement. Confirm your figure with the Board.
At least five years for each activity claimed.
Because ethics credits require verification of participation, keep the documentation showing that verification specifically.
| Agency | Wisconsin Accounting Examining Board, Department of Safety and Professional Services (DSPS) |
|---|---|
| Address | 4822 Madison Yards Way, Madison, WI 53705 |
| Phone | (608) 266-2112 |
| Website | dsps.wi.gov — Accountant continuing education |
| State society | WICPA — CPE requirements and FAQs |
This page summarizes Wisconsin CPE rules for general informational purposes and is reviewed against the Wisconsin Accounting Examining Board's published guidance. Rules change. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
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