Wisconsin Administrative Code
Accounting Examining Board
Chapter Accy 5 - Firm Licensure
Subchapter III - Offices; Internet Practice
Section Accy 5.303 - Out-of-state firm with a bona fide office in Wisconsin but no resident partner or stockholder
Universal Citation: WI Admin Code ยง Accy 5.303
Current through August 26, 2024
(1) Out-of-state firms with a bona fide Wisconsin office, as described in sub. (2), but with no Wisconsin resident member of a firm, may be licensed to practice in Wisconsin provided that there is a licensed Wisconsin certified public accountant designated as the individual responsible for the firm's compliance with ch. 442, Stats., and all of the members of the firm with responsibility for the Wisconsin office are licensed in Wisconsin.
(2) A bona fide office is one which has the following characteristics:
(a)
Office facilities.
Readily identifiable as the certified public accountant's separate
office.
(b)
Supervision. Work performed by or through the office is under
the direct supervision of one or more certified public accountants.
(c)
Certified public accountant
availability. A certified public accountant is present in the office
on a regular basis and frequently.
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