Wisconsin Administrative Code

Accy 2.304 Candidates for examination. (1) A candidate shall be allowed to sit for each section of the uniform certified public accountant examination individually. (2) A candidate shall retain credit for any section passed for 30 months. A candidate may retake a section once the…

Accy 2.305 Cheating on examination. (1) Cheating on the certified public accountant examination is a serious breach of integrity and indicates a lack of good professional character. Cheating on an examination includes any of the following: (a) Communications concerning an examina…

Accy 2.306 Professional ethics examination. (1) A candidate for a certified public accountant certificate shall successfully pass an open book professional ethics examination on statutes and rules governing the practice of public accounting in Wisconsin. (2) The passing grade on …

Accy 2.307 Examination review. (1) An applicant for the certified public accountant examination may request a review of his or her examination from the National Association of State Boards of Accountancy. (2) An applicant who fails the professional ethics examination may request …

Accy 2.308 Transfer of scores. Applicants who have passed all or part of the uniform certified public accountant examination in another jurisdiction but who have not yet received their certified public accountant certificate shall be able to transfer scores in subjects passed to …

Accy 2.401 Review of candidate’s experience. (1) Following the successful passing of each section of the uniform CPA examination and upon written request by a candidate, a candidate’s experience shall be reviewed by the board. The written request shall include employer verificati…

Accy 2.402 Experience evaluation. (1) The board shall evaluate work experience and equivalent experience at each regularly scheduled board meeting, in accordance with s. 442.04 (5m), Stats. Evaluations may be made at special meetings, but normally will not be scheduled at such me…

Accy 2.404 Experience; general. (1) The nature and level of an employee’s position or job title and position description is considered. (2) Part-time employment can be counted proportionately, but normally is given little weight. If part-time employment is combined with full-time…

Accy 2.405 Bookkeeping and elementary individual tax return preparation. Bookkeeping and elementary individual tax return preparation are generally not considered to be qualifying experience. History: Cr. Register, December, 1974, No. 228, eff. 1-1-75; renum. from Accy 5.08, Regi…

Accy 2.406 Judgment. Experience evaluations are based on the judgment of the board. History: Cr. Register, December, 1974, No. 228, eff. 1-1-75; renum. from Accy 5.11, Register, October, 1976, No. 250, eff. 11-1-76; CR 03-071: renum. from Accy Subchapter VI — Licensure

Accy 2.501 Requirements for renewal and reinstatement of individual licenses. (1) RENEWAL BEFORE 5 YEARS. An individual certified public accountant who files an application for renewal of a license within 5 years after the renewal date may renew his or her license by filing with …

Accy 2.601 Definitions. In this subchapter: (1) “Compliance period” means the 2-year period immediately preceding the renewal date under s. 440.08 (2) (a) 1., Stats. (2) “CPE” means continuing professional education. (3) “Inactive certificate holder” means an individual who holds…

Accy 2.602 CPE requirements for certified public accountants. (1) COMPLETION OF CPE CREDITS. During each compliance period, a licensee shall complete at least 80 CPE credits that contribute to growth in professional knowledge and professional competence. At least 20 CPE credits s…

Accy 2.603 Criteria for acceptance of learning activities. (1) QUALIFYING LEARNING ACTIVITIES. Acceptable formats for formal and informal learning activities include all of the following: (a) Attending lectures. (b) Participating in online webinars and webcasts. (c) Completing se…

Accy 3.001 Authority and purpose. The rules in this chapter are adopted to interpret ss. 442.04 and 442.05, Stats. History: Cr. Register, February, 1980, No. 290, eff. 3-1-80; 2015 Wis. Act 217:

Accy 3.002 Substantial equivalence. Substantial equivalence does not mean identical, rather it means equivalence in substance. History: Cr. Register, February, 1980, No. 290, eff. 3-1-80; 2015 Wis. Act 217: Subchapter II — Certification by Endorsement and Reciprocity

Accy 3.101 Certificate by endorsement evaluation. (1) An applicant may receive a certified public accountant certificate by endorsement if the applicant satisfies one of the following requirements: (a) The applicant meets the Wisconsin requirements for the certified public accoun…

Accy 3.103 Reciprocal credentials for service members, former service members, and their spouses. A reciprocal certified public accountant certificate shall be granted to a service member, former service member, or the spouse of a service member or former service member who the b…

Accy 3.201 Foreign candidates. (1) Candidates holding certifications from foreign countries shall establish their qualifications for a certificate by endorsement as set forth in ss. Accy 3.002 and 3.102, or in s. Accy 3.202. (2) Except as provided in s. Accy 3.202, education qual…

Accy 3.202 International mutual recognition agreement. (1) In this section: (a) XInternational qualification examinationY means the examination prepared by the American institute of certified public accountants to test differences between the accounting standards used in the Unit…

Accy 4.001 Authority. The rules in this chapter are adopted pursuant to the authority in ss. 15.08 (5) (b), 227.11 (2) and 442.12, Stats. Subchapter II — Discipline

Accy 4.101 Grounds for discipline. Grounds for discipline include all of the following: (1) Engaging in dishonesty, fraud, or deceit in obtaining a certificate or license, including submitting to the board any evidence known to be false or forged in, or in support of, an applicat…

Accy 5.101 Firm license. A firm shall meet the ownership requirements of s. 442.08 (2) (c) 2., Stats., and be licensed as a certified public accountant if any member of the firm practices as a certified public accountant in Wisconsin. An individual licensed as a CPA may only prov…

Accy 5.102 Licensure application requirements for firms. Accy 5.103 Fees. Accy 5.302 Accy 5.303 Subchapter II — Sole Proprietor Accy 5.201 Firm license required for sole proprietor. Subchapter IV — Firm Members Accy 5.401 Change in members of a firm. Accy 5.304 Firms without offi…

Accy 5.201 Firm license required for sole proprietor. An individual practicing as a sole proprietor shall be licensed as an individual. One so licensed shall also be licensed as a firm. History: Cr. Register, May, 1974, No. 221, eff. 6-1-74; am. Register, April, 1986, Subchapter …

Accy 5.301 More than one office. A firm with more than one office in Wisconsin is required to be licensed only once. History: Cr. Register, May, 1974, No. 221, eff. 6-1-74; CR 03-071: am. Register May 2004 No. 581, eff. 6-1-04; 2015 Wis. Act 217: renum. from Accy 4.01 Register Ma…

Accy 5.302 Firms without office in this state. Firms without a bona fide office in this state, as described in s. Accy 5.303 (2), may be licensed if there is a licensed Wisconsin certified public accountant designated as the individual responsible for the firm[s compliance with c…

Accy 5.303 Out-of-state firm with a bona fide office in Wisconsin but no resident partner or stockholder. (1) Out-of-state firms with a bona fide Wisconsin office, as described in sub. (2), but with no Wisconsin resident member of a firm, may be licensed to practice in Wisconsin …

Accy 5.304 Internet practice. A CPA firm offering or rendering professional services via an Internet site shall provide in the Internet site[s homepage, a name, an address, and a principal state of licensure as a means for regulators and the public to contact a responsible licens…

Accy 5.401 Change in members of a firm. (1) The board shall be notified by the firm in writing of changes in the members of the firm or firm name or any of the following no later than 30 days after the change: 2 (a) Formation of a new firm. (b) Termination of a firm. (c) Change i…

Accy 6.001 Authority. The rules in this chapter are adopted pursuant to the authority in ss. 15.08 (5) (b), 227.11 (2) and 442.087 (3), Stats.

Accy 6.002 Definitions. As used in this chapter: (1) XEngagement reviewY means a peer review in which the peer reviewer evaluates and reports on engagements submitted by a firm that performs at its highest level of service, only services under SSARS, or services under the SSAE th…

Accy 6.101 Requirement for firm license renewal. (1) An application for renewal by a certified public accounting firm that provides or offers to provide attest services shall include a description of at least one peer review of the firm undergone within 3 years preceding the appl…

Accy 6.303 Extensions. The organization administering the peer-review program may grant extensions for completing peer reviews as long as the organization is notified by the firm within 14 days prior to the due date of the peer review. Extensions may be granted for any of the fol…

Accy 6.304 Firm structure changes. In the event a firm is merged, otherwise combined, dissolved, or separated, the organization administering the peer review shall determine which firm, if any, is considered to be the succeeding firm. The succeeding firm shall retain its peer rev…

Adm 1.01 Police and security officers. The department of administration shall appoint police and security officers to safeguard all public property under its control. Police and security officers shall have the powers provided in s. 16.84 (2), Stats., and shall be authorized to e…

Adm 1.03 Motor vehicle rules. (1) (a) A person who does not hold a valid and current operator[s license issued under ch. 343, Stats., may not operate any motor vehicle on any roadway or in any parking area under the control of the department of administration unless the person is…

Adm 1.04 Parking. (1) Parking on the grounds of the state office buildings and at other state facilities may be regulated by means of official traffic signs, markers or parking meters in the same manner as the stopping, standing or parking of vehicles is regulated pursuant to ss.…

Adm 1.05 Allocation of parking spaces. Except for the capitol and the executive residence, the preceding department Adm 1.07 Adm 1.08 Adm 1.09 Adm 1.10 Adm 1.12 Subleasing. Payment. Withdrawal of parking. Towing. Penalties. shall allocate available space at every state-owned offi…

Adm 1.06 Identification. To facilitate the administration of this chapter, the state capitol police shall procure numbered identification tags, window stickers, magnetic cards or other means of identification and shall issue such means of identification to eligible employees who …

Adm 1.08 Payment. Employees may be required to pay for parking through payroll deduction. History: Cr. Register, May, 1982, No. 317, eff. 6-1-82. 2

Adm 1.09 Withdrawal of parking. Except for noncompliance with this chapter, non-payment of parking fees, reallocation of agency space, or withdrawal of parking privileges under s. Adm 1.05 (8), the department of administration may not withdraw parking privileges after a parking s…

Adm 1.10 Towing. Whenever any police officer or security officer finds a motor vehicle in violation of these rules, the officer is authorized to move the vehicle, have a wrecker service tow the vehicle, or to require the operator to remove the vehicle from state property. The ope…

Adm 1.12 Penalties. The penalties for violating these rules are those set forth in s. 16.843 (2), Stats. The department of administration may also withdraw parking privileges for violation of these rules. History: Cr. Register, December, 1965, No. 120, eff. 1-1-66; am. Register, …

Adm 10.01 Authority. Section 16.705, Stats., requires the department to adopt rules for the procurement of contractual services. History: Cr. Register, January, 1983, No. 325, eff. 2-1-83.

Adm 10.02 Purpose. The purposes of this chapter are as follows: (1) To ensure that contracts for contractual services are entered into only in the best interests of the state. (2) To ensure that the state will procure at the lowest possible price, without sacrifice in quality, th…

Adm 10.03 Definitions. (1) XBidderY means a person or firm who submits a competitive bid in response to an invitation for bids and a set of specifications. (2) XContracting agencyY means the state agency that executes a purchase order for contractual services. (3) XContractual se…

Adm 10.035 Cost-benefit analysis. (1) ANALYSIS. A uniform cost-benefit analysis shall be completed by a contracting agency or its designated agents of each proposed contractual service procurement involving an estimated expenditure of more than $25,000 annually. Each cost-benefit…

Adm 10.037 Continued appropriateness of contracting. The department or its designated agents shall review periodically, and before any renewal, the continued appropriateness of contracting under each contractual service agreement involving an estimated annual expenditure of more …

Adm 10.038 Submittal of cost-benefit analysis. The department or its designated agents shall submit the original costbenefit analysis in s. Adm 10.035 and continued appropriateness of contracting periodic reviews in s. Adm 10.037 to the department of administration, bureau of pro…