Wisconsin

Eligibility for Examination

All first-time applicants must:

• be of good moral character;
• be at least 18 years of age; and
• meet the following requirements:

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 or a bachelor’s degree 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. These codes became effective on April 4, 2026.

Transcripts

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

• Credit for courses completed at institutions located outside the U.S. must be transferred to an accredited bachelor degree-granting institution inside the U.S. in order for those credits to be accepted toward the education requirement under Accy2.202(2)(a)-(e) or Accy 2.202(3)(a)-(b).
• You must submit an official transcript from each school you attended.
• 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 [email protected]. Electronically delivered transcripts must be submitted directly from the institution(s).
• Photocopies of transcripts are not official and cannot be accepted.
• 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.

Course Requirements

• Credits must be earned at an institution 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. Credits earned from an institution which is not accredited must be transferred to an accredited institution to be accepted toward the education requirements. An official transcript from each accredited 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 this state.

Social Security Number

There is not an SSN is not requirement for this state.

1. An official transcript from each school listed on your application. Transcripts must be sent directly from your school to CPA Examination Services.
2. Testing Accommodations Request Form, if applicable. Submission by you to CPAES.

Please allow two to four weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.

If you have previously applied and sat but were currently enrolled in college at the time of application (Certificate of Enrollment form), you are NOT automatically considered a re-examination candidate.

Applicants with Disabilities

In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the Testing Accommodations Request Form for more information.

Education Evaluation Application

Before you can apply for an exam section you must first be deemed eligible for the CPA Exam. Your Evaluation Application will determine if you meet the educational requirements needed to take the CPA Exam for your selected jurisdiction.

Education Evaluation Application Fee: $96.00

Exam Section Application

Once you have been found eligible for the CPA Exam you may then apply for a specific exam section. You can only apply for one exam section per application. You should only apply for the Exam section if you are ready to take it within the next six months. You must take the exam section listed on the NTS within this time frame or you will lose those fees paid.

Exam Section Fee: $262.64

Exam Application Fee: $146.00

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.

Candidates are allowed to sit for each section of the examination individually and in any order. Candidates retain credit for any section(s) passed for thirty (30) months, without having to attain a minimum score on failed sections and without regard to whether they have taken other sections. Candidates must pass all four sections of the examination within a “rolling” thirty (30)-month period that begins on the date of the score release. In the event all four sections of the examination are not passed within the rolling thirty (30)-month period, credit for any section(s) passed outside the thirty (30)-month period will expire and the section(s) must be retaken.

Written requests for exceptions to the requirements set forth above may be granted at the discretion of the Board for individual hardship or other good cause demonstrated in a timely manner.

Online Scores/Candidate Letters

When getting your scores, be advised that scores are advisory in nature until ratified by the Board; therefore, you must refrain from contacting the Board regarding your licensing status until after you have received your Successful Candidate Letter. Successful Candidate Letters are not printed until the end of the score release.