Applying for the Uniform CPA Examination

Before applying for the Uniform CPA Examination through CPA Examination Services (CPAES), please familiarize yourself with this jurisdiction’s educational requirements to determine if you are eligible to apply as a first-time candidate. You are also advised to read The Candidate Bulletin before submitting applications online. You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

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You may register online via credit card (VISA, MasterCard or Discover only). To apply for the CPA Examination online, you will be asked to create a user account upon your first usage of our online application tool. If you’ve previously applied for the CPA Examination outside of our online application tool (via paper application or other method), you will need to import your previous application information. To do this, you will need to know the jurisdiction in which you sat for the examination as a first-time candidate, and your Jurisdiction ID Number. If you need your Jurisdiction ID number, click here. Registering for a user account will allow you to apply for the exam, maintain your current information, view your scores, check your application status and reprint your Notice(s) To Schedule.

Send any additional required information or documents to:

CPA Examination Services – WI
PO Box 198469
Nashville, TN 37219

Materials to be Submitted with Application

  1. Official transcript(s). May be submitted by the candidate provided they are official.
  2. International Evaluation, if applicable. Directly from evaluation agency to CPAES.
  3. ADA Accommodation Form, if applicable. Submission by you to CPAES.

 

Please allow two to four weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.

If you have previously applied and sat but were currently enrolled in college at the time of application (Certificate of Enrollment form), you are NOT automatically considered a re-examination candidate.

Applicants with Disabilities

In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the ADA Modification Form for more information.

Exam Credit

You may take the required test sections individually and in any order, but are required to pass all four sections of the examination within a rolling 18 month period, which begins on the date the first examination section passed was taken.

Credit for any section passed shall be valid for 18 months from the actual date the examination sections were taken. Examination credit expires by section. You will lose credit for each section passed outside the 18 month period, and will have to retake those sections.

Online Scores/Candidate Letters

When getting your scores, be advised that scores are advisory in nature until ratified by the Board; therefore, you must refrain from contacting the Board regarding your licensing status until after you have received your Successful Candidate Letter. Successful Candidate Letters are not printed until the end of the score release.

Fees

Please see the Wisconsin Fee Schedule for a full listing of examination fees.

Refund Policy

There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.

Exam Requirements

Education Requirement for Examination

Complete 120 credit hours of the 150 credit hours required for licensure according to Wis. Stats. 442(5)(b).

Official transcripts and international evaluation reports are to be submitted when you submit your First-time Application to CPA Examination Services. Education requirements must be completed before you submit your application.

Education Requirement for Licensure

Wisconsin licensure requirements include at least 150 semester hours of education as defined below.

  1. Earned a graduate degree with a concentration in accounting from an accounting program or department that is accredited by an accrediting agency recognized by the board. OR
  2. Earned a graduate degree from a business school or college of business that is accredited by an accrediting agency recognized by the board and completed:
    • at least 24 semester hours in accounting at the undergraduate level including courses covering;
      • financial accounting,
      • auditing,
      • taxation, and
      • management accounting, or
    • at least 15 semester hours at the graduate level, including courses covering;
      • financial accounting,
      • auditing,
      • taxation, and
      • management accounting, or
    • an equivalent combination of both items above.
  3. Earned a baccalaureate degree with a major in accounting from a business school or college of business that is accredited by an accrediting agency recognized by the board including all of the following:
    • at least 24 semester hours in accounting at the undergraduate or graduate level including courses covering;
      • financial accounting,
      • auditing,
      • taxation, and
      • management accounting, AND
    • At least 24 semester hours in business courses, other than accounting courses, at the undergraduate or graduate level. No more than 12 semester hours in any one subject can be applied toward the 24 semester hour total. Note: In accounting, the courses covering the subjects of financial accounting, auditing, taxation, and management accounting would normally be all courses taken beyond the introduction level.
  4. Having obtained the reasonable equivalent of an accounting concentration by having earned a baccalaureate or higher degree from an accredited educational institution including all of the following:
    • at least 24 semester hours in accounting at the undergraduate or graduate level including courses covering;
      • financial accounting,
      • auditing,
      • taxation, and
      • management accounting, AND
    • At least 24 semester hours in business courses, other than accounting courses, at the undergraduate or graduate level. No more than 12 semester hours in any one subject can be applied toward the 24 semester hour total. Note: In accounting, the courses covering the subjects of financial accounting, auditing, taxation, and management accounting would normally be all courses taken beyond the introduction level.

Transcripts

If you have completed education in the U.S.:

  • You must submit relevant official transcript(s) to CPAES from each institution at which you earned credit toward the education requirement. Transfer credits are not acceptable; you must submit a transcript from each institution.
  • Official transcripts are those that have been issued by the institution’s Registrar’s Office and include the Registrar’s official seal.
  • The degree you have earned must be posted on your official transcript.
  • You may submit the official transcript(s) provided they are original, include an original seal and are submitted in a sealed envelope. They are not required to be submitted directly from the institution.
  • Transcripts may be submitted electronically provided they are official. Some schools do not offer this service. Contact your Registrar’s office for additional information. If an email address is required for electronic delivery, use etranscript@nasba.org. Electronically delivered transcripts must be submitted directly from the institution(s).
  • Photocopies of transcripts are not official and cannot be accepted.
  • Transcripts marked “Issued to Student” are acceptable.
  • If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee you paid.
  • Please Note: If you have not yet applied when you submit your transcripts, your education documents will be kept on file for one year. After that time, the documents will be destroyed, and you will need to resubmit new education documents when you apply.
  • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.

If you have completed educational requirements at institutions outside the U.S., you must:

  • request education evaluation from any member organization of the National Association of Credential Evaluation Services (NACES).
  • obtain the form to request this service from the evaluation service agency,
  • submit a translated copy of each international transcript used for the evaluation,
  • require the agency to evaluate as follows:
    • An equivalency summary that indicates the analogous academic degrees in the U.S. you hold;
    • A credential analysis that specifies:
      • The name of the country;
      • The degree awarded;
      • The year the degree was awarded; and
      • The entity that awarded the degree;
    • A course-by-course listing; and
    • A course credit analysis that includes:
      • Total credits earned toward the degree as stated on transcripts submitted;
      • Total accounting credits earned; and
      • Total business credits earned.
  • Completed original evaluations must be received by CPAES directly from the evaluation service within 60 days from the date your examination application is received. Photocopies are not acceptable.
  • If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
  • A copy of the international transcript must be included with the report sent to NASBA for each individual evaluation from the evaluation service. The application will be considered incomplete without these documents and the processing of the application will not move forward until transcripts are provided.
  • Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.
  • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.
  • Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant or similar program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination.

Course Requirements

  • Credits must be earned at an institution that offers a bachelor’s degree and which is accredited by an agency recognized by the Secretary of the U.S. Department of Education.
  • CPA review courses are not acceptable.
  • Upper division courses means courses usually taken at the junior or senior undergraduate level.
  • All courses must qualify for college-level credit at an accredited institution which offers a bachelor’s degree. Credits from junior and community colleges must be transferred to an accredited institution which offers a bachelor’s degree in order to be accepted toward the education requirements. An official transcript from each institution must be submitted.
  • Correspondence, CLEP credit, pass/fail grades and online courses are acceptable when you receive credit for the courses at a regionally accredited college or university. These courses must appear on an official transcript.

Residency

There is not a residency requirement for the state of Wisconsin.

nasba

USEFUL LINKS

Candidate Bulletin
Score Information
Score Reprint
NASBA Candidate Identification Cards
Wisconsin State Board
Prometric
AICPA

FORMS

Exception to Policy
Transferring into Wisconsin (FT only)
Information Change Request
ADA Accommodations

CONTACT US

800-CPA-EXAM (800-272-3926)
International: (615) 880-4250
M - Th: 8 a.m. - 2 a.m. Eastern
F: 8 a.m. - 5 p.m. Eastern
Fax: (615) 880-4290, Attn: WI Coordinator
Email: cpaes-wi@nasba.org

Mail: Wisconsin Coordinator
CPA Examination Services
PO Box 198469
Nashville, Tennessee 37219-8469