Practice Privilege. (For more information on Practice Privileges, please review Wis. Stat. § 442.025 and Wis. Admin. Code §§ Accy 3.001 et seq.) Effective April 11, 2006, a CPA who does not have a principal place of business in and is not a resident of Wisconsin may exercise practice privileges in Wisconsin without the need to register, complete any forms, or pay a fee if the CPA has a valid license to practice from a substantially equivalent jurisdiction.
CPAs holding a valid license from a state that is not included in the list of substantially equivalent jurisdictions must apply for a license by endorsement UNLESS the person obtains verification from the National Association of State Boards of Accountancy National Qualification Appraisal Service that his or her individual qualifications are substantially equivalent to the certified public accountant licensure requirements of the American Institute of Certified Public Accountants/ National Association of State Boards of Accountancy Uniform Accountancy Act. Click Reciprocal Licensure above for additional information.
By entering the state and practicing without a Wisconsin license under the practice privileges statute, the CPA agrees to follow Wis. Stat. § 442.025(4) and is subject to investigation and disciplinary action for a violation of Wisconsin statutes or rules in the same manner as a Wisconsin licensee.
Consent to Jurisdiction Any person who enters Wisconsin to exercise practice privileges as a CPA agrees to the following: - Personal and subject matter jurisdiction of the Wisconsin Accounting Examining Board and subject to discipline by the Wisconsin Accounting Examining Board;
- Compliance with Wisconsin's laws and rules;
- The examining board of the state of original licensure may act as their agent for the purpose of receiving service of process in any legal action or proceeding by the Wisconsin Accounting Examining Board.
Firm Registration Requirements May Apply Wisconsin does not require the out-of-state firm to obtain a Wisconsin firm permit, provided the individual is qualified to provide such services through mobility in Wisconsin and the out-of-state firm is validly licensed and in good standing in its home jurisdiction.
For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed: - An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
- A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
- An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.
Click Practice Privilege in the menu bar at the top of this page for additional information. |
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