3 hours of ethics CPE, per 2-yr period, for CPAs licensed in Wisconsin.
| Ethics hours required | 3 |
|---|---|
| Reporting cycle | Per 2-yr period |
| State-specific content | Not required |
| Self-study accepted | Yes — NASBA QAS Self-Study |
| Our sponsor status | NASBA Registry #111907 |
Three hours of ethics CPE per reporting period.
Three hours during each two-year compliance period, and those hours must come from formal learning activities rather than informal ones.
A broad range: Wisconsin CPA regulatory ethics, AICPA professional ethics standards, other regulatory ethics such as tax or securities requirements, and situational or behavioural ethics relating to business decisions. There is no mandatory Wisconsin-specific course for the CPE requirement.
The biennium runs from 15 December of an odd-numbered year to 14 December of the next odd-numbered year, and the licence renews by 14 December of odd years. The current period is 15 December 2025 to 14 December 2027.
Yes. The three ethics credits must come from formal learning activities meeting s. Accy 2.603, not from informal learning. At least 40 of the 80 total hours must also be formal.
Yes, up to 40 credits into the next consecutive compliance period. Ethics hours can also be carried forward — if you complete four hours, three satisfy the current period and the extra hour can reduce the next period's ethics requirement to two.
Requirements are halved for a compliance period in which you were initially licensed during the first year, and do not apply at all where you were licensed in the second year. A licensee renewing an initial certificate issued less than one year before expiry is exempt for that period.
Wisconsin Accounting Examining Board
NASBA Registry requirement summary ↗
State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Requirements change; confirm current rules with your Board before completing coursework.