Wisconsin

1. Official transcript(s). May be submitted by the candidate provided they are official.
2. Certificate of Enrollment, if applicable. Directly from academic institution to CPAES.
3. International Evaluation, if applicable. Directly from evaluation agency to CPAES.
4. ADA Accommodation Form, if applicable. Submission by you to CPAES.

Please allow up to two 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 ADA Modification Form for more information.

Credit for any section passed shall be valid for 18 months from the actual date the examination sections were taken. Examination credit expires by section. You will lose credit for each section passed outside the 18 month period, and will have to retake those sections.

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.

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.

1. Earned a graduate degree with a concentration in accounting from an accounting program or department that is accredited by an accrediting agency recognized by the board. OR
2. Earned a graduate degree from a business school or college of business that is accredited by an accrediting agency recognized by the board and completed:
   • at least 24 semester hours in accounting at the undergraduate level including courses covering;
     • financial accounting,
     • auditing,
     • taxation, and
     • management accounting, or
   • at least 15 semester hours at the graduate level, including courses covering;
     • financial accounting,
     • auditing,
     • taxation, and
     • management accounting, or
   • an equivalent combination of both items above.
3. Earned a baccalaureate degree with a major in accounting from a business school or college of business that is accredited by an accrediting agency recognized by the board including all of the following:
   • at least 24 semester hours in accounting at the undergraduate or graduate level including courses covering;
     • financial accounting,
     • auditing,
     • taxation, and
     • management accounting, AND
   • At least 24 semester hours in business courses, other than accounting courses, at the undergraduate or graduate level. No more than 12 semester hours in any one subject can be applied toward the 24 semester hour total. Note: In accounting, the courses covering the subjects of financial accounting, auditing, taxation, and management accounting would normally be all courses taken beyond the introduction level.
4. Having obtained the reasonable equivalent of an accounting concentration by having earned a baccalaureate or higher degree from an accredited educational institution including all of the following:
   • at least 24 semester hours in accounting at the undergraduate or graduate level including courses covering;
     • financial accounting,
     • auditing,
     • taxation, and
     • management accounting, AND
   • At least 24 semester hours in business courses, other than accounting courses, at the undergraduate or graduate level. No more than 12 semester hours in any one subject can be applied toward the 24 semester hour total. Note: In accounting, the courses covering the subjects of financial accounting, auditing, taxation, and management accounting would normally be all courses taken beyond the introduction level.

All educational transcripts, Certificate of Enrollments and/or foreign evaluations are to be submitted prior to the submission of the First-time Application to CPA Examination Services. Educational requirements must be met within 60 days of the date the examination is taken. Official transcript(s), Certificate of Enrollment, foreign evaluations, etc are to be submitted to CPA Examination Services at the time of application.

Transcripts

If you have completed the educational requirement at the time of application, you must:

• submit to CPA Examination Services relevant official transcript(s) from each institution at which original credit toward the educational requirement has been earned at the time of application.
• The award of the baccalaureate degree must be reflected on the transcript.
• The transcript(s) may be submitted directly by the academic institution or by the candidate, provided it is official.
• Photocopies of transcripts are not acceptable.
• Transcripts marked “Issued to Student” are not acceptable.
• If required documentation is not provided, you will not be able to take the examination, and you will forfeit the application fees paid.
• Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.

If you are currently enrolled in college at the time of application, you must:

• submit to CPA Examination Services relevant official transcript(s) from each institution at which original credit toward the educational requirement has been earned.
• submit to CPA Examination Services a completed Certificate of Enrollment form. This form is evidence that you are currently enrolled and that all courses, degree requirements and 150 semester hours of course credits will be completed within 60 days of the date when you take your first examination. The form must be signed by an authorized official of the college and signed by you.
• The transcript(s) may be submitted directly by the academic institution or by the candidate, provided it is official.
• The Certificate of Enrollment Form may be submitted directly by the academic institution or by the candidate, provided the form is filled out in its entirety.
• If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
• NOTE: If you are applying for the examination outside of the 60 days as shown on the Certificate of Enrollment, the NTS will be held.

After all educational requirements have been met, you must:

• have the academic institution(s) submit to CPA Examination Services an official transcript to confirm degree conferral and satisfactory completion of courses.
• The final official transcript must display satisfactory completion of all courses and the degree graduation date.
• The final transcript(s) may be submitted directly by the academic institution or by the candidate, provided it is official.

And you are advised:

• Examination scores will not be released nor will you be permitted to take future examinations until CPA Examination Services receives the final official transcript.
• Failure to successfully complete the courses, degree requirements and 150 semester hours of course credits within 60 days of the date when you take your first examination will result in the examination score(s) being voided.
• If the required final official transcript is not received, the application will be determined to be incomplete and you will not receive examination score(s), will not receive any credit for any Uniform CPA Examination section taken, and will not be permitted to take any future examinations and will be required to reapply as a First-time applicant.

If you have completed educational requirements at institutions outside the U.S., you must:

• have a business law course and a tax course from a regionally accredited four-year institution in the U.S.
• have your educational credentials evaluated by any member of the National Association of Credential Evaluation Services (NACES).
• obtain the form to request this service from the evaluation service agency.
• submit your foreign transcript(s) from each institution at which original credit toward the educational requirement has been earned to the evaluation service agency.
• The evaluation of the foreign transcript(s) must be a course-by-course comparison to Wisconsin requirements.
• Completed original evaluations must be submitted to CPA Examination Services. The original evaluation may be submitted directly by the evaluation service or by the candidate. Photocopies are not acceptable.
• If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
• All Wisconsin exam candidates whose education was obtained in another country must earn credit for one course each of income taxation and business law from a four-year U.S. institution with regional accreditation, in addition to any other course deficiencies as determined by the educational evaluation.
• Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.

Course Requirements

• Education earned at a regionally accredited community college or two-year degree granting institution is acceptable when transferred into a regionally accredited four-year degree granting college or university.
• CPA review courses are not acceptable.
• Upper division courses means courses usually taken at the junior or senior undergraduate level.
• All courses earned must qualify for college credit at a four-year institution accredited by one of the six regional accrediting bodies (Middle State, New England, North Central, Northwest, Southern, and Western).
• 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 the state of Wisconsin.