Section 3.102. Citizenship and residency.

 

(1)  Candidates are not required to be citizens of the United States.

(2)  Each candidate must qualify under Wisconsin requirements for education, experience, examination, good professional character, and professional ethics.

(3)  Requirements are the same under s. 442.05 , Stats., as s. 442.04 , Stats., except that holders of certified public accountant certificates in good standing from other jurisdictions are permitted to qualify under experience requirements if they received their certified public accountant certificates prior to July 1, 1968, under the grandfather provisions applicable to Wisconsin candidates.

(4)  Qualification under examination requirements in states with different conditional credit rules are evaluated and passed or denied based on merit for each candidate. Uniform certified public accountant examination grades are required except for candidates from states where the uniform examination had not yet been adopted at the time the individual wrote the examination. Such grades will be evaluated based on merit, and in conjunction with levels and amounts of experience.

(5)  Qualification must be properly documented by the candidate with adequate evidence provided to the board.

History: Cr. Register, February, 1980, No. 290 , eff. 3-1-80; r. (2), Register, February, 1990, No. 410 , eff. 3-1-90; 2015 Wis. Act 217 : renum. (1) to (5) from Accy 8.04 (1), (3) to (6) Register May 2016 No. 725 , eff. 6-1-16.