Section 2.202. Education required for certification.

  A candidate applying for a certificate to practice as a certified public accountant must, in the course of having completed the 150 semester hours of education have earned a baccalaureate or graduate degree from an accredited business school or college of business and completed all of the following:

(1)  At least 24 semester hours in accounting at the undergraduate level or 15 semester hours at the graduate level, or an equivalent combination, including at least one course in each of the following subjects:

(a) Intermediate financial accounting.

(b) Advanced financial accounting.

(c) Cost or managerial accounting.

(d) Taxation.

(e) Auditing.

(f) Accounting information systems.

(2)  At least 24 semester hours in business courses other than accounting courses, at the undergraduate or graduate level, including at least one course in each of the following subjects:

(a) Economics.

(b) Finance.

(c) Marketing.

(d) Management or organizational behavior.

(e) Business law.

(f) Information technology.

History: 2015 Wis. Act 217 : renum. (intro.), (1) from Accy 7.035 (intro.), (2) and am., cr. (1) (a) to (f), (2) Register May 2016 No. 725 , eff. 6-1-16.

Note

The courses covering the subjects of advanced financial accounting, cost or managerial accounting, taxation, and auditing under s. Accy 2.202 (1) , would generally be courses taken beyond the introduction level. A course would generally be considered advanced financial accounting if it covers one or more of the following topics: foreign currency transactions, partnerships, state and local governments, not-for-profit entities, consolidations, mergers and acquisitions, intercompany transactions, fraud investigations, accounting theory, and accounting research. Microsoft Windows NT 6.1.7601 Service Pack 1