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Wisconsin: CPA ethics CPE requirement

Wisconsin Accounting Examining Board (DSPS) · board website

Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.

Ethics required3 hours every 2 year(s)
Cycle notesWis. Admin. Code Accy 2.602(2): 3 of the 80 biennial CPE credits (compliance period 12/15 odd year - 12/14 odd year; min 20 per 12 months) must be formal learning on the subject of ethics.
Field of study acceptedRegulatory Ethics or Behavioral Ethics
Self-study permitted for ethicsYes
Delivery notesAccy 2.603(1)(c): vendor-developed self-study courses are acceptable formal learning if participation can be objectively confirmed by the sponsor and materials disclose subject, prerequisites, advance prep, format and credits. Credits claimable in tenths (5 minutes).
Accepts National Registry sponsorsYes
Board course approval requiredNo
Separate sponsor registrationNo
Minimum passing score70%
NotesNo sponsor approval or registration; the Board evaluates activities against Accy 2.603 criteria. NASBA's Wisconsin summary page returned no content. Licensee records 5 years. Requirement is 3 credits: a 2.0-credit course covers only two-thirds.
Sources
Verified2026-09-09 (verified)

Courses for Wisconsin

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