Wisconsin CPA CPE Requirements 2026: 80 Credits Every Two Years

Wisconsin CPAs must complete 80 CPE credits in each two-year compliance period, with at least 20 credits in every 12-month period, at least 40 of the 80 from formal learning and three credits of formal learning on ethics. Licenses renew on December 14 of odd-numbered years, so the next renewal is December 14, 2027 and no renewal falls in 2026. This guide explains Wisconsin Administrative Code Accy 2.601 to 2.603, the carryforward rule and the pending bill on late renewal. For a comparison across states see our CPA CPE requirements guide.

Wisconsin CPE requirements at a glance

The compliance period

Wisconsin defines the compliance period as the two years immediately before the renewal date. The credential renews on December 14 of odd-numbered years, which puts the current period at December 15, 2025 to December 14, 2027. The rule also asks for at least 20 credits in each 12-month period, and we counted those periods from December 15, which is our reading because the rule does not define them further. At the renewal you sign a representation under penalty of perjury that you completed the 80 credits.

Formal and informal learning

At least 40 of the 80 credits must come from formal learning activities that meet Accy 2.603(1) and (2). The statute allows up to half of the required credits to come from informal self-directed learning, and we found no separate cap on informal credit in the rule. Formal activities need participation confirmed by a sponsor, materials stating the subject, prerequisites, format and credits, and a sponsor and presenters with qualifications suited to the subject. The rule lists self-study courses developed by vendors as a formal activity and independent research as a qualifying activity.

Ethics

Three of the formal learning credits must be on the subject of ethics. The rule does not require Wisconsin-specific or Board-approved ethics, and we did not find Board guidance that adds either. Our overview of ethics CPE for CPAs explains how ethics credit works in other states.

How credit is counted

Fifty minutes equal one credit, and credit increments are 0.1 credit for five minutes. Preparation and presentation credit for instructors may not exceed three times the credits awarded to attendees, and repeat presentations earn no credit unless the content is substantially changed. A one-credit semester course equals 15 CPE credits and a one-credit quarter course equals 10. Credit for an activity cannot be claimed in more than one compliance period, and study for or taking the CPA exam earns no credit.

Carryover

Up to 40 excess credits can be carried forward into the next consecutive period, and they keep their formal or informal character. Credits earned in the first 12 months of a period can also be carried back to the previous period if needed and not double counted. Board guidance from July 2020 adds that up to three excess ethics credits may be carried forward. Our overview of how CPE credits are counted compares carryover across states.

New licensees, inactive status and late renewal

The requirement is halved for a CPA first licensed in the first year of the compliance period and does not apply to one first licensed in the second year. A license renewed within five years of its renewal date needs the same representation of 80 credits. After five or more years, Accy 2.501 asks for 120 credits in the preceding one-year period plus verification of exams or education. A bill introduced in the 2025 session, Assembly Bill 696 with companion Senate Bill 732, would change that look-back from one year to three years. It was referred to a committee, and we could not confirm any later action.

Sponsors

Wisconsin does not require a NASBA or other registry sponsor. For formal activities the sponsor must confirm participation and provide the materials above, and the Board has the final say on whether a sponsor or presenter is qualified. The rule also accepts compliance with another U.S. jurisdiction CPE rules if you hold a current license there. Our explainer on what NASBA does describes the registry that many providers use.

Waivers and inactive status

The Board can waive the requirement in exceptional circumstances such as prolonged illness or disability. Service members can use a hardship waiver or extension form from the Department of Safety and Professional Services. A holder of an inactive credential must not practice as a CPA or use the CPA title without "inactive". If you do not comply, you cannot practice until you renew or reinstate.

Planning your hours

No renewal falls in 2026, but the year ending December 14, 2026 is still a checkpoint for the 20-credit annual minimum, so check that you have 20 credits logged by then. Aim for about 40 credits a year and put at least half in formal learning. For a comparison across states see our CPA CPE requirements guide.

What we could not confirm

The Wisconsin legislature rule pages were blocked, so the rule text above comes from an Accounting Examining Board open-session packet dated May 22, 2024 that reproduces the rule without history notes. We could not confirm that Accy 2.601 to 2.603 are unchanged since then, though the Department pages still show 80, 20, 40 and 3 and the pending-rules page lists no accounting board projects. We read the statute only through the 2017 session law and not its current text. The rules and Department pages describe no audit procedure, so we could not say whether random audits occur.

Frequently asked questions

How many CPE credits do Wisconsin CPAs need?

80 credits per two-year compliance period, with at least 20 in each 12-month period.

How many must be formal learning?

At least 40 of the 80 credits.

How many ethics credits are required?

Three credits of formal learning on ethics.

When is the next Wisconsin renewal?

December 14, 2027.

Finding CPE that counts

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.

Other states: Texas California New York Florida Illinois.

Source: Wisconsin Administrative Code Accy 2.501 and 2.601 to 2.603 (as reproduced in a May 22, 2024 Accounting Examining Board packet), 2017 Wisconsin Act 88, and Department of Safety and Professional Services pages (dsps.wi.gov), checked October 2026.