CPE requirements for CPAs
Wisconsin CPA CPE Requirements
Checked against the NASBA Registry and the Wisconsin Accounting Examining Board. Published on September 4, 2026 · Last checked September 5, 2026
The short answer
Wisconsin CPAs must complete 80 hours every two years, with at least 20 hours in each year. The requirement includes 3 hours of ethics every two years. Self-study is capped at 40 hours. The reporting period ends on December 14 of odd years, every 2 years.
- Total hours
- 80
- every 2 years
- Annual minimum
- 20 hrs
- Ethics
- 3 hrs
- every two years · general course qualifies
- Self-study
- 40 of 80 hrs
- Period ends
- December 14 of odd years
- every 2 years
- Carryover
- 40 hrs
How many CPE hours do Wisconsin CPAs need?
Wisconsin CPAs must complete 80 hours every two years, with at least 20 hours in each year.
Reporting period: 12/15-12/14 Biennially.
NASBA Registry wording: 80 hours • 20 hours minimum per year • 40 hours for a license holder seeking to renew an initial certificate issued less than two (2) but more than one (1) year prior to expiration; 20 of these hours must be earned in the second year of the reporting period and 20 hours must meet the Formal Learning Requirement. Licensees renewing initial certificate issued less than one (1) year prior to expiration are exempt from CPE requirements for that renewal period.
What is the Wisconsin ethics CPE requirement?
Wisconsin requires 3 hours of ethics every two years. A general ethics course qualifies.
NASBA Registry wording: Three (3) hours from formal learning activities shall be on the subject of Ethics.
Does Wisconsin limit self-study CPE?
Wisconsin caps self-study at 40 of the 80 hours.
When is Wisconsin CPE due?
The reporting period ends on December 14 of odd years, every 2 years.
License renewal: December 14 odd years.
There is no grace period.
Can Wisconsin CPAs carry over extra CPE hours?
Up to 40 excess hours may carry over to the next reporting period.
Source wording: 40 hours (plus a carry-back option).
Does Wisconsin require hours in particular subjects?
Subject-area requirements: At least 40 of the 80 hours must be formal learning activities.
NASBA Registry wording: At least 40 hours from formal learning activities meeting the requirements under s. Accy 2.603 (1) and (2).
Are there other Wisconsin CPE limits?
Nano-learning: Credit in 0.1 increments.
Does Pacific CPE count toward Wisconsin CPE?
Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. Wisconsin accepts self-study for up to 40 of its 80 hours, so Pacific CPE courses can cover that portion of the requirement.
A general ethics course satisfies Wisconsin's 3-hour ethics requirement. Pacific CPE's ethics courses include Frivolous Tax Arguments and Scams, Ethics and Integrity for Industry CPAs, Fraud Prevention and Management Misconduct.
Sources
- NASBA Registry: Wisconsin CPE requirements · revised 9/22/2021
- Wisconsin Accounting Examining Board: CPE requirements · the board's own page
- Wisconsin Accounting Examining Board website
Every figure on this page was checked against the NASBA Registry summary for Wisconsin (revised 9/22/2021) and the Wisconsin Accounting Examining Board's own CPE page. Verified by Pacific CPE on September 4, 2026. The sources are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. Where the board's rule and the NASBA summary differ, the board's rule is shown. Rules change. If you find a difference, tell us and we will re-check the sources.