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)
Signed by Governor
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Bill Overview
Analyzed Economic Effects
5 provisions identified: 2 benefits, 0 costs, 3 mixed.
More paths for Wisconsin accountant certification
The law takes effect the day after publication and offers three certified public accountant (CPA) certificate paths. Applicants can use a master’s degree plus at least 1 year of qualifying work. They can also use a bachelor’s degree plus 150 semester hours and at least 1 year of qualifying work. Another path requires a bachelor’s degree plus at least 2 years of qualifying work. All paths require a federally recognized accredited school and board-approved accounting and business courses; the separate accounting-information-systems hour requirement ends.
Accountant exam access expands with deadlines
Wisconsin CPA candidates can take the exam after completing at least 120 semester hours or earning a bachelor’s degree. Either option requires accounting and business courses approved by the state accounting board. Candidates must pass all exam sections within 30 months after passing their first section. Qualifying to take the exam does not by itself meet the full certificate requirements.
Accountants get longer continuing education window
Wisconsin CPA renewal applicants must report at least 120 approved continuing professional development credits from the 3 years before applying. This replaces the prior 1-year window without changing the 120-credit total. Credits must meet state continuing education rules, and applicants must use the department’s renewal form. The total averages 40 credits per year, but that average is not a separate annual requirement.
Accountants gain work options with limits
CPA candidates can count verified accounting, tax, audit, compilation, advisory, or consulting work in government, industry, academia, or public practice. The board judges whether work qualifies, including equivalent teaching or legal work, and can count specified work toward education-hour requirements. The minimum experience required for the chosen path must fall within the 5 years before applying for certification. After each passed exam section, candidates can request another work review in writing with employer verification. The board can require more experience, and candidates must report when they obtain it.
Wisconsin accountant practice and interstate access
Wisconsin’s general practice rule requires a CPA certificate and compliance by the person or firm with accounting laws, including licensing. The law replaces the prior wording requiring compliance by both the person and firm. Out-of-state CPAs can practice without a Wisconsin license when their valid credentials meet substantially equivalent Wisconsin requirements. The board verifies equivalence for new interstate licensing or practice access. Prior privileges remain for out-of-state credential holders whose main business or residence is outside Wisconsin, if held the day before the law’s effective date.
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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