An Act to repeal 442.04 (5) (b) 5.; to renumber and amend 442.04 (5) (a); to amend 442.025 (4) (a) 2., 442.03, 442.04 (5) (b) 4. and 442.04 (6) (b); to repeal and recreate 442.04 (5) (b) 3.; to create 442.04 (5m) of the statutes; Relating to: various changes to the laws governing the practice of accounting and modifying various administrative rules promulgated by the Accounting Examining Board relating to accounting.
Sponsored By: Barbara Dittrich (Republican), Daniel Knodl (Republican), Priscilla Prado (Democratic), Chuck Wichgers (Republican), Robert Wittke (Republican)
Became Law
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Bill Overview
Analyzed Economic Effects
5 provisions identified: 2 benefits, 0 costs, 3 mixed.
New CPA paths and experience rules
You can qualify for a CPA in three ways: a master’s plus 1 year of work; a bachelor’s with 150 hours plus 1 year; or a bachelor’s plus 2 years. Required accounting and business courses are set by the board. Your experience must show real accounting, audit, tax, advisory, or consulting skills and must be verified. The board can treat industry, government, teaching, or law work like public accounting if it shows high judgment and competence. Your experience must be earned after meeting the education gate and within 5 years before you apply. After you pass all exam sections, you can ask the board to review your experience and tell you if more is needed.
Grandfathered rights for nonresident CPAs
If your home or main office is outside Wisconsin and you already had an out‑of‑state CPA license and Wisconsin practice rights before this law, you keep those rights. You do not need a Wisconsin license to keep working here. This applies only to people who met those exact conditions before the law took effect.
Updated CPA exam rules and timing
You must pass all CPA exam sections within 30 months. The 30 months start when you are told you passed your first section. You may sit for the exam after 120 semester hours or a bachelor’s, plus the board’s required accounting and business courses. The rules list which course mixes count toward the 120 hours. Several older administrative subsections are removed, simplifying some steps for candidates.
CPA renewal uses three-year CPE window
When you renew a CPA license, you must attest you completed at least 120 continuing education credits in the last 3 years. Credits must meet the board’s standards. The law uses a three‑year lookback instead of a one‑year cycle.
Degree rules and 150-hour credit options
To get a CPA certificate, you must hold a bachelor’s or higher from an accredited school and meet a 150‑hour option. Some training or service can count toward the 150 hours, as allowed by the board. The law defines which schools are accredited and what a bachelor’s degree means. One prior statutory clause is repealed, and the board applies the updated standards.
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Sponsors & Cosponsors
Sponsors
Barbara Dittrich
Republican • House
Daniel Knodl
Republican • House
Priscilla Prado
Democratic • House
Chuck Wichgers
Republican • House
Robert Wittke
Republican • House
Cosponsors
Dora Drake
Democratic • Senate
Howard Marklein
Republican • Senate
Sylvia Ortiz-Velez
Democratic • House
William Penterman
Republican • House
Roll Call Votes
No roll call votes available for this bill.
Actions Timeline
Published 4-3-2026
4/2/2026HouseReport approved by the Governor on 4-2-2026. 2025 Wisconsin Act 166
4/2/2026HousePresented to the Governor on 4-1-2026
4/1/2026HouseReport correctly enrolled on 2-13-2026
2/13/2026HouseLRB correction
2/13/2026HouseReceived from Senate concurred in
2/12/2026HouseOrdered immediately messaged
2/11/2026SenateRead a third time and concurred in
2/11/2026SenateRules suspended to give bill its third reading
2/11/2026SenateOrdered to a third reading
2/11/2026SenateRead a second time
2/11/2026SenateRules suspended and taken up
2/11/2026SenatePlaced on calendar 2-11-2026 pursuant to Senate Rule 18(1)
2/10/2026SenatePublic hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2
2/10/2026SenateRead first time and referred to committee on Senate Organization
2/10/2026SenateReceived from Assembly
2/10/2026SenateOrdered immediately messaged
2/10/2026HouseRead a third time and passed
2/10/2026HouseRules suspended
2/10/2026HouseOrdered to a third reading
2/10/2026HouseRead a second time
2/10/2026HousePlaced on calendar 2-10-2026 by Committee on Rules
2/5/2026HouseSenator Drake added as a cosponsor
1/27/2026HouseRepresentative Penterman added as a coauthor
1/20/2026HouseReferred to committee on Rules
1/15/2026House
Bill Text
Bill Text
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