Wisconsin operates on a biennial CPE cycle with renewal due Dec. 14 of odd-numbered years. CPAs must complete 80 hours every two years with a minimum of 20 hours annually. At least 40 hours must come from formal learning activities, including 3 hours of ethics. Wisconsin allows both carryforward and carryback of credits.
General requirement
CPAs must complete 80 hours of CPE during each two-year compliance period, with a minimum of 20 hours per 12-month period. At least 40 hours must come from formal learning activities, and no more than 40 hours may come from informal learning activities.
License renewal is due Dec. 14 of odd-numbered years, such as 2025, 2027 and so on.
Ethics requirement
Wisconsin requires 3 hours of ethics CPE during each biennial period. Ethics hours must come from formal learning activities and count toward the 80-hour total.
Acceptable ethics topics include Wisconsin CPA regulatory ethics, AICPA professional ethics standards, tax or securities ethical requirements, and situational or behavioral ethics relating to business decisions and communications.
Formal vs. informal learning
Wisconsin distinguishes between formal and informal learning activities. At least 40 of the 80 required hours must come from formal activities.
Formal learning activities
Formal activities must meet all of the following criteria:
- Participation is objectively confirmed by a program sponsor.
- Materials specify the subject matter, prerequisites, format and credits awarded.
- The program sponsor has appropriate education and experience.
Self-study courses qualify as formal learning when developed by vendors that meet these criteria.
Informal learning activities
Examples of informal learning activities include:
- Listening to online lectures
- Participating in webinars without verification
- Listening to podcasts
- Watching videos
- Reading books and articles
Credit calculation
- Standard measurement: One CPE credit equals 50 minutes of instruction.
- Increments: Credits are accepted in one-tenth increments beginning with the first one-tenth hour earned.
- Instruction: Up to 3 CPE hours for each hour of class time.
- Repeat instruction: Credit allowed only if the content has been substantially revised.
- University credit: 15 CPE hours per semester hour and 10 CPE hours per quarter hour.
- Noncredit courses: Credit for actual classroom time.
New licensees
CPE requirements are prorated for newly licensed CPAs based on when the initial license is issued:
- Licensed in the first year of the compliance period: Requirements reduced by half — 40 total hours, including 20 formal hours and 1.5 ethics hours.
- Licensed in the second year of the compliance period: Exempt from CPE for that renewal period.
Carryforward and carryback
Wisconsin permits both carryforward and carryback of CPE credits:
- Carryforward: Up to 40 CPE credits may be carried forward to the next consecutive compliance period.
- Carryback: Credits earned in the first 12 months of a compliance period may be carried back to the preceding period. Credits applied as carryback cannot be counted toward more than one compliance period.
Nonresident CPAs
CPAs holding a current, unrevoked license from another U.S. jurisdiction satisfy Wisconsin's CPE requirements by demonstrating compliance with the CPE requirements of that jurisdiction.
Record retention
Documentation of each CPE activity must be retained for at least five years from the date the activity was completed.
Waiver provisions
The board may waive all or part of the CPE requirements upon finding exceptional circumstances, such as prolonged illness, disability or similar situations that have prevented a licensee from meeting the requirements.