Register May 2016 No. 725
Chapter Accy 2
INDIVIDUAL CERTIFICATION AND
Subchapter I — Authority and Definitions
Subchapter II — Application for Certification of Individuals
Expiration of applications.
Subchapter III — Education
Education required for certification.
Subchapter IV — Examination
Certified public accountant examination.
Education required for examination.
Candidates for examination.
Cheating on examination.
Professional ethics examination.
Transfer of scores.
Subchapter V — Experience
Review of candidate's experience.
Public accounting experience.
Bookkeeping and elementary individual tax return preparation.
Subchapter VI — Licensure
Requirements for renewal and reinstatement of individual licenses.
Accy 2.001 History
History: 2015 Wis. Act 217: cr. Register May 2016 No. 725, eff. 6-1-16. Accy 2.002
Accy 2.002 Definitions.
In this chapter:
“Accredited" means to be listed by an accrediting agency recognized by the secretary of the federal department of education.
Accy 2.002 Note
Note: For a listing of accrediting agencies recognized by the secretary of the federal department of education, see http:/www2.ed.gov/admins/finaid/accred/accreditation_pg6.html.
“Bachelor's degree" means a baccalaureate degree normally conferred by universities and colleges at the completion of at least a 4-year, full-time, academic-year program of study.
Accy 2.002 Note
Note: Some students complete the 4-year bachelor's degree in less than 4 years by attending summer school or maximum course loads over a number of academic semesters.
Accy 2.002 History
History: 2015 Wis. Act 217: cr. Register May 2016 No. 725, eff. 6-1-16. Accy 2.101
Accy 2.101 Application.
A candidate applying for a certificate as a certified public accountant shall apply on an application form provided by the board. The application shall be supported by all of the following:
Proof of fulfilling the educational requirements specified in s. Accy 2.202
and s. 442.04 (5)
, Stats., by submitting certified copies of transcripts for all academic work completed at an institution, as defined in s. 442.04 (5) (a)
, Stats., at least one of which must reflect the award of a bachelor's or higher degree and the completion of 150 semester hours, including in courses covering each of the subjects and the semester hours specified in s. Accy 2.202 (1)
Evidence that the applicant has successfully passed each section of the Uniform Certified Public Accountant Examination.
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 Note
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 History
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.
Accy 2.102 Expiration 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 History
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.
Accy 2.202 Education required for certification.
A candidate applying for a certificate to practice as a certified public accountant must, in the course of having completed the 150 semester hours of education have earned a baccalaureate or graduate degree from an accredited business school or college of business and completed all of the following:
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: