Wisconsin Administrative Code
Accounting Examining Board
Chapter Accy 2 - Individual Certification And Licensure
Subchapter IV - Examination
Section Accy 2.304 - Candidates for examination
Current through August 26, 2024
(1) A candidate shall be allowed to sit for each section of the uniform certified public accountant examination individually.
(2) A candidate shall retain credit for any section passed for 18 months. A candidate may retake a section once the grade for the previous attempt of the same section has been released.
(3) A candidate must pass all sections of the uniform certified public accountant examination within a rolling 18-month period that begins on the date that the first section is passed.
(4) If any section of the uniform certified public accountant examination is not passed within the rolling 18-month period, credit for any section passed outside the 18-month period shall expire and that section shall be retaken.
(5) The board may on a case-by-case basis extend the 18-month period of credit for sections of the Uniform CPA Examination passed, or the duration of the 18-month rolling period, upon the applicant showing to the board's satisfaction that the inability to pass all sections of the examination within the 18-month period was due to one of the following:
An example of a good reason deemed acceptable by the board includes possible delays during NASBA's launching of the new CPA examination in January 2024; therefore, any candidate with Uniform CPA Examination credit(s) on January 1, 2024, will have such credit(s) automatically extended to June 30, 2025.
