Wisconsin CPA CPE Requirements (2026): 80 Hours Every 2 Years
Requirements Overview
Wisconsin requires 80 credits of continuing professional education per two-year compliance period, with a minimum of 20 credits each year. At least 50% of the total (40 credits) must come from formal learning activities where participation is objectively confirmed by a program sponsor. A minimum of 3 ethics credits must be earned each cycle through formal learning.
Wisconsin is notably flexible on providers — neither CPE activities nor providers need to be approved or accredited by WICPA or any other organization. CPAs may earn credits from any provider as long as the activity contributes to professional competence. Credit is calculated at 50 minutes per credit, with a minimum increment of 5 minutes.
Up to 40 excess credits can carry forward to the next compliance period, and up to 3 excess ethics credits may also carry forward. Credits earned in the first 12 months of a compliance period can also be applied backward to the preceding period. CPAs working fewer than 1,000 hours annually may qualify for retired status and become exempt from CPE.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Ethics | 3 | Every renewal | A minimum of 3 ethics credits must be completed during each 2-year compliance period. Ethics credits must be earned through formal learning activities with participation verification. |
| Formal Learning Activities | 40 | Every renewal | At least 50% of the 80 required credits (40 credits) must come from formal learning activities where participation is objectively confirmed by a program sponsor. |
Renewal Pathways
Exemptions
- Retired Status — CPAs working less than 1,000 hours annually are exempt from CPE requirements.Must maintain retired member statusIf returning to work 1,000+ hours, must resume CPE compliance
- Hardship Waiver — Waivers available for foreign residency, health conditions, military service, or similar hardship.Licensed CPAs must obtain DSPS waiver firstNonlicensed CPAs request through CEO
How You Can Complete Your CE
Wisconsin CPE Rules & Limits
Details specific to Wisconsin that generic CE guides tend to miss:
- Annual minimum — at least 20 hours must be completed each year of the cycle, not just by the renewal deadline.
- Carry-over — Forward: Maximum 40 excess credits carry to next consecutive compliance period; up to 3 excess ethics credits may also carry forward. Back: Credits earned in first 12 months of a compliance period can satisfy the immediately preceding period. Same credits cannot satisfy both 12-month periods within a compliance period.
- Credit calculation: 50 minutes = 1 credit, minimum 5-minute increments.
- Semester course = 15 CPE credits; quarter course = 10 CPE credits.
- Instructor credit cannot exceed 3x attendee credits; repeat presentations require substantial content changes.
- CPE records must be maintained for 5 years after completing the requirements.
- Informal learning must be documented with format, completion dates, subject matter, claimed credits, and supporting materials.
- License renewal deadline is December 14 of the compliance period's second year.
Provider Requirements
Neither CPE activities nor providers are required to be approved or accredited by WICPA or any other organization. CPAs may earn credits from any provider as long as the activity contributes to professional competence.
Tips for Wisconsin CPAs
- Wisconsin does not require provider accreditation, but at least 40 of your 80 credits must be from formal programs with verified participation.
- The backward carry provision lets you apply first-year credits to the prior period — useful if you fell short at the end of a cycle.
- Up to 40 excess credits carry forward, making Wisconsin one of the most generous states for banking surplus hours.
- Informal learning (self-directed study without a sponsor) counts for up to 40 credits but must be documented with format, dates, subject, and supporting materials.
Sources
Each figure on this page is taken directly from the Wisconsin Accounting Examining Board's official rules and continuing-education sources and recorded with the exact source excerpt. Last verified Mar 2026. Read how we compile and verify this data.