Wisconsin CPA Ethics Exam Requirements
In Wisconsin, CPA licensure requires passing a state-specific Ethics Exam—not the AICPA exam. The Wisconsin DSPS (Department of Safety and Professional Services) administers this open-book exam based on state statutes and administrative code governing CPAs. Every candidate must pass this exam (80% minimum) to qualify for licensure.
Candidates receive access and a passcode after submitting their licensure application.
The exam consists of 50 multiple-choice questions covering key Wisconsin statutes and professional conduct rules.
Wisconsin CPA Ethics Exam Fee
- The fee is $75, payable via the WisLicensE portal during the application or renewal process.
- If the exam is failed, a retake requires submitting Form 2699 plus another $75 fee.
Post‑Licensure Ethics CPE in Wisconsin
After licensure, CPAs must renew every two years (odd December 14), completing 80 hours of CPE—including at least 3 hours of formal ethics.
📊 Summary
| Requirement | Details |
|---|---|
| Wisconsin Ethics Exam | ✅ Required – 50 open-book questions on WI regulations; pass score 80% |
| Exam Fee | 💵 $75 per attempt, paid via WisLicensE |
| Retake Fee | 💵 $75 + Form 2699 if retaking |
| Ethics CPE (Post-License) | ✅ 3 hours ethics within every 80-hour, two-year CPE cycle |
Approach to Ethical Competency
Wisconsin embeds ethics directly into its licensure framework. The open-book exam tests regulation knowledge at the outset, and ongoing ethics CPE fosters long-term professional integrity.
For official guidance and forms, visit the Wisconsin DSPS Board of Accountancy page or contact them at (608) 266‑2112 or dsps@wisconsin.gov.