Core CPE Requirements
The Wisconsin Department of Safety and Professional Services (DSPS) requires all active Wisconsin CPA licensees to complete 80 hours of continuing professional education (CPE) per biennial (2-year) cycle. The current cycle runs December 15, 2025 through December 14, 2027.
Wisconsin's deadline is December 14 — not December 31. This is a critical distinction for Wisconsin CPAs who track requirements alongside December 31 states (Ohio, Indiana, New York). Wisconsin licenses renew on odd years only, with a December 14 statutory deadline per Wisconsin statute § 440.08(2). CPAs relocating from a December 31 state must adjust their CPE calendar by 17 days.
2025–2027 biennial cycle at a glance:
- 80 hours total — December 15, 2025 through December 14, 2027
- 40 hours formal learning minimum — at least half must be formal (live/instructor-led) activities
- 20 hours annual minimum — at least 20 hours per 12-month period within the biennial
- 3 hours ethics — via formal CPE activity; broad topic coverage acceptable
- No A&A requirement — Wisconsin imposes no dedicated A&A floor for attest CPAs under DSPS rules
- 40-hour carryover — excess hours (up to 40) may carry to the next biennial cycle
- 5-year record retention — from completion date of each activity
- Renewal fee: $43 — plus $68 late fee if filed after December 14
Wisconsin's biennial structure with a 20-hour annual floor requires steady CPE accumulation. At a pace of 40 hours per year, you satisfy both the annual minimum and the biennial total with no last-minute pressure before the December 14, 2027 deadline.
Biennial Period: December 15, 2025 – December 14, 2027
Wisconsin uses a biennial cycle tied to odd-year December 14 deadlines, per Wisconsin statute § 440.08(2). Cycle dates:
- Current cycle: December 15, 2025 – December 14, 2027 (deadline: December 14, 2027)
- Previous cycle: December 15, 2023 – December 14, 2025 (deadline was December 14, 2025)
- Next cycle: December 15, 2027 – December 14, 2029 (deadline: December 14, 2029)
Wisconsin has approximately 20,000 licensed CPAs — concentrated in the Milwaukee metropolitan area (Milwaukee, Waukesha, Brookfield, Racine), Madison, and Green Bay. Multi-state licensees holding both Wisconsin and Illinois credentials face the unusual combination of a September 30 triennial (IL) and a December 14 odd-year biennial (WI) — two non-December-31 deadlines that require careful calendar management.
Wisconsin renews CPA licenses on odd years only. A CPA who renewed by December 14, 2025 is licensed through December 14, 2027. There is no mid-cycle renewal option — the biennial structure is fixed by statute.
Formal Learning Minimum: 40 of 80 Hours
Wisconsin's 40-hour formal learning requirement is one of its most distinctive rules and a common compliance pitfall for CPAs who rely heavily on self-paced online courses.
Formal learning activities include:
- Live in-person seminars and conferences
- Group study programs with a facilitator
- Synchronous webinars with a real-time instructor (live Q&A counts)
- Accredited university or college courses taken for academic credit
- WICPA conferences and AICPA seminars
Self-paced online courses are informal learning — they do not count toward the 40-hour formal floor. Many popular CPE providers (on-demand video libraries, self-study PDF courses) deliver informal CPE. If you use these heavily, you must supplement with at least 40 hours of live/synchronous instruction per biennial. Track formal vs. informal hours from day one — discovering a shortfall in November 2027 leaves little time to find qualifying live courses.
Informal learning activities (self-study reading, pre-recorded video courses, home study) count toward the 80-hour total, but no more than 40 hours of informal credit may satisfy the biennial requirement. The simplest way to track compliance: run two separate CPE logs — one for formal, one for informal — and verify both reach their respective floors by December 14, 2027.
Annual Minimum: 20 Hours per 12-Month Period
Wisconsin requires at least 20 CPE hours per 12-month period within the biennial cycle. This annual floor applies in addition to the 80-hour biennial total and the 40-hour formal learning minimum.
Annual minimum breakdown for current cycle:
- Year 1 (Dec 15, 2025 – Dec 14, 2026): At least 20 CPE hours required
- Year 2 (Dec 15, 2026 – Dec 14, 2027): At least 20 CPE hours required (balance of 80 total)
The 20-hour annual floor means Wisconsin CPAs cannot legally "bank" all 80 hours in a single year or complete zero hours in year one. A CPA who completes only 10 hours in 2026 is already non-compliant with the annual requirement, even if they complete 70 hours in 2027. WICPA's Professional Conduct Committee may audit by year, not just by biennial total.
Ethics CPE: 3 Hours via Formal Activity
Wisconsin requires 3 CPE hours in ethics per biennial cycle, included within the 80-hour total. Ethics credits must be obtained through a formal CPE activity that includes verification of participation.
Wisconsin ethics CPE topics may include:
- Wisconsin CPA regulatory ethics and DSPS professional standards
- AICPA Code of Professional Conduct and professional ethics principles
- Tax ethics and Circular 230 compliance
- Securities law ethical requirements
- Situational or behavioral ethics in accounting practice
Unlike Pennsylvania (which requires a portion of ethics to cover PA-specific statutes) or Tennessee (which mandates TN-specific ethics content), Wisconsin does not require state-specific ethics coverage. CPAs may fulfill the 3-hour requirement with general AICPA ethics courses or any qualifying formal ethics program. The key requirement is formal delivery with verified participation — informal self-study ethics reading does not qualify for the 3-hour ethics credit.
Carryover: Up to 40 Hours to Next Cycle
Wisconsin's 40-hour carryover provision is more generous than many states (Indiana and Illinois, for example, allow zero carryover). Excess CPE hours — up to 40 — completed in the current biennial cycle may be applied to the next cycle's 80-hour total.
Key carryover rules:
- Maximum carryover: 40 hours (any combination of formal and informal credits)
- Carryover hours count toward the 80-hour total in the receiving cycle — but not toward the formal learning minimum or the annual 20-hour floor
- Carryover hours must be documented with their original completion dates and activity details
- Only hours exceeding 80 in the current cycle are eligible for carryover
Example carryover scenario: A Wisconsin CPA completes 100 CPE hours in the 2025–2027 cycle. They may carry forward 20 hours (100 − 80 = 20, which is below the 40-hour cap) into the 2027–2029 cycle. In the new cycle, those 20 carryover hours count toward the 80-hour total but they still need 20 hours minimum in each of the two years, and 40 hours of formal learning — carryover does not reduce those requirements.
New Licensee Provisions
Wisconsin has a tiered first-cycle provision based on when a new CPA receives their initial credential:
| When Licensed |
Total CPE Required |
Formal Learning Min |
Ethics Req |
| First year of biennial cycle |
40 hrs (halved) |
20 hrs (halved) |
1.5 hrs (halved) |
| Second year of biennial cycle |
Exempt (0 hrs) |
N/A |
N/A |
| Second biennial cycle onward |
80 hrs full requirement |
40 hrs |
3 hrs |
New CPAs who received their initial Wisconsin credential in the first year of the current cycle (December 15, 2025 – December 14, 2026) must complete 40 hours, 20 formal, and 1.5 ethics by December 14, 2027. New CPAs who received their credential after December 15, 2026 are exempt from CPE requirements for the current cycle and begin the full 80-hour requirement with the 2027–2029 cycle.
Track Your Wisconsin CPE Deadline
Get your personalized Wisconsin CPE deadline guide — Dec 14, 2027 countdown, formal learning tracker, and compliance checklist.
Wisconsin vs. Neighboring States — CPE Comparison
| State |
Hours / Cycle |
Deadline |
Annual Min |
Ethics |
Formal Min |
Carryover |
| Wisconsin |
80 / biennial |
Dec 14 odd years |
20 hrs/yr |
3 hrs (formal) |
40 hrs |
40 hrs allowed |
| Illinois |
120 / triennial |
Sep 30 (2027) |
None |
4 hrs + 1 hr harassment |
None specified |
None allowed |
| Indiana |
120 / triennial |
Dec 31 (2026) |
20 hrs/yr |
4 hrs (IN-specific) |
None specified |
None allowed |
| Ohio |
120 / triennial |
Dec 31 (triennial) |
20 hrs/yr |
3 hrs PSR ethics |
None specified |
Not specified |
| Michigan |
80 / biennial |
Jun 30 even years |
40 hrs/yr |
2 hrs (biennial) |
None specified |
Limited |
Sources: DSPS, WICPA, IDFPR, Indiana PLA, Ohio AOS, Michigan LARA. Always verify with the governing board for the most current requirements.
Frequently Asked Questions
How many CPE hours do Wisconsin CPAs need?
Wisconsin CPAs must complete 80 hours of continuing professional education (CPE) per biennial (2-year) cycle. The current cycle runs December 15, 2025 through December 14, 2027. At least 40 of the 80 hours must be formal learning activities, and a minimum of 20 hours must be completed each year within the cycle.
What is the CPE deadline for Wisconsin CPAs?
Wisconsin CPA licenses must be renewed by December 14 of each odd-numbered year (per Wisconsin statute § 440.08(2)). The next deadline is December 14, 2027. Wisconsin's deadline is December 14 — not December 31. This is a critical distinction for multi-state CPAs and those tracking alongside December 31 state requirements.
Does Wisconsin require ethics CPE?
Yes. Wisconsin requires 3 CPE hours in ethics per biennial cycle, included within the 80-hour total. Ethics credits must be obtained through a formal CPE activity with verified participation. Topics may include AICPA ethics standards, Wisconsin regulatory ethics, tax ethics, securities ethics, or behavioral ethics — Wisconsin does not mandate state-specific content.
What counts as formal learning for Wisconsin CPAs?
Formal learning includes live in-person seminars, conferences, group study programs, synchronous webinars with a real-time instructor, and accredited university courses. Self-paced online courses, pre-recorded video, and self-study reading are informal. At least 40 of the 80 biennial hours must be formal — a requirement not found in most states.
Can Wisconsin CPAs carry over excess CPE hours?
Yes — Wisconsin allows up to 40 excess CPE hours to carry forward to the next biennial cycle. The carry-forward may include any mix of formal and informal credits. Carryover hours count toward the 80-hour total in the receiving cycle but do not satisfy the formal learning minimum or the annual 20-hour floor.
Does Wisconsin require A&A CPE for attest CPAs?
Wisconsin does not impose a specific accounting and auditing (A&A) minimum CPE hours for attest CPAs under DSPS licensing rules. Neighboring Indiana requires 12 hours A&A per triennial; Ohio requires 24 hours for attest CPAs. Wisconsin attest CPAs must still maintain professional competency — AICPA peer review and SSARS standards may impose practice obligations independent of DSPS licensing requirements.
How long must Wisconsin CPAs retain CPE records?
Wisconsin CPAs must retain CPE documentation for at least 5 years from the date each activity was completed. Required records include: titles and authors of books read, copies or citations of articles read, minutes from meetings, program outlines or handouts from formal activities, and links to online materials. WICPA's Professional Conduct Committee conducts random audits and grants a two-month grace period for members found non-compliant.
What are Wisconsin CPE rules for new licensees?
New licensees who receive their Wisconsin CPA credential in the first year of a biennial cycle must complete half the full requirement: 40 CPE hours (20 formal, 1.5 ethics). New licensees who join in the second year of a cycle are completely exempt from CPE for that cycle and begin the full 80-hour requirement with the next biennial period.
Who governs Wisconsin CPA CPE requirements?
Wisconsin CPA CPE requirements are governed by the Department of Safety and Professional Services (DSPS) under Wisconsin statute § 442.04. The WICPA Professional Conduct Committee verifies compliance through random audits. Verify requirements at dsps.wi.gov and wicpa.org/cpe/requirements-faqs. The biennial renewal fee is $43, with a $68 late fee for filings after December 14.
What CPE providers does Wisconsin accept?
Wisconsin accepts CPE from NASBA-registered sponsors, WICPA, AICPA programs, and accredited colleges and universities. Verify providers at nasbaregistry.org before enrolling. For formal learning credit, the course must include a live instructor or be structured as a group learning activity. University credit converts at 1 semester hour = 15 CPE hours.
How does Wisconsin compare to Illinois for CPA CPE?
Wisconsin (80hrs biennial, Dec 14 odd years, 40hr formal min, 20hr/yr min, 3hr ethics, 40hr carryover) vs. Illinois (120hrs triennial, Sep 30 2027, no annual min, 4hr ethics + 1hr harassment training, no A&A, no carryover). Wisconsin's unique features: December 14 odd-year deadline (not December 31), mandatory formal learning floor, and generous 40-hour carryover. Illinois's unique features: September 30 deadline, separate sexual harassment training requirement, and no carryover at all.
Is there a daily cap on CPE hours for Wisconsin CPAs?
Wisconsin does not specify an explicit daily maximum for CPE credit in the way some states do (for example, Ohio caps live CPE at 8 hours per day for multi-day conferences). Wisconsin CPAs may generally claim credit for all qualifying CPE activities attended in a day, subject to the formal vs. informal distinction and the overall cycle limits. Check WICPA and NASBA standards for any provider-specific credit limitations.
WICPA and DSPS: Key Resources
Wisconsin CPA licensure and CPE compliance is administered by two bodies:
- DSPS (Department of Safety and Professional Services) — the statutory authority for CPA licensing under Wisconsin statute § 442.04. License renewals, credential verification, and disciplinary actions. Portal: dsps.wi.gov
- WICPA (Wisconsin Institute of Certified Public Accountants) — Wisconsin's professional CPA association. Applies the same CPE standards as DSPS and conducts compliance auditing through the Professional Conduct Committee. CPE courses, conferences, and member resources. Portal: wicpa.org
WICPA's Professional Conduct Committee conducts random CPE audits. Members found non-compliant receive a two-month grace period to cure the deficiency before formal action. Maintain organized, cycle-by-cycle CPE records to respond quickly to any audit request.
Contact DSPS at 608-266-2112 for licensing questions. WICPA member services are available at 262-785-0445 or via wicpa.org.