EDUCATION

　　Effective January 1, 2001, all Candidates are required, as part of the 150 semester hours education, to meet one of the following conditions:

　　1) Earned a graduate degree with a concentration in accounting from an accounting program or department that is accredited by an accrediting agency recognized by the board. OR

　　2) Earned a graduate degree from a business school or college of business that is accredited by an accrediting agency recognized by the board and completed at least 24 semester hours in accounting at the undergraduate level or 15 semester hours at the graduate level, or an equivalent combination, including courses covering the subjects of financial accounting, auditing, taxation, and management accounting. OR

　　3) Earned a baccalaureate degree with a major in accounting from a business school or college of business that is accredited by an accrediting agency recognized by the board including all of the following:

　　(a) At least 24 semester hours in accounting at the undergraduate or graduate level, including courses covering the subjects of financial accounting, auditing, taxation, and management accounting. Note: In accounting, the courses covering the subjects of financial accounting, auditing, taxation, and management accounting would be all courses taken beyond the introduction level.

　　(b) At least 24 semester hours in business courses, other than accounting courses, at the undergraduate or graduate level. OR

　　4) Having obtained the reasonable equivalent of an accounting concentration by having earned a baccalaureate or higher degree from an accredited educational institution including all of the following:

　　(a) At least 24 semester hours of accounting, including courses covering the subjects of financial accounting, auditing, taxation, and management accounting. Note: In accounting, the courses covering the subjects of financial accounting, auditing, taxation, and management accounting, would be all courses taken beyond the introduction level.

　　(b) At least 24 semester hours in business courses, other than accounting courses, at the undergraduate or graduate level.

　　Educational requirements must be met within 60 days of the date the examination is taken. Official transcript(s), Certificate of Enrollment, foreign evaluations, etc are to be submitted to CPA Examination Services at the time of application.

　　Candidates who have completed educational requirements at institutions outside the US must have their credentials evaluated by any member organization of the National Association of Credential Evaluation Services (NACES), www.naces.org. The evaluation of a foreign transcript must be a course by course comparison to Wisconsin requirements. Candidates should obtain forms directly from the evaluation service. This evaluation must be submitted to CPA Examination Services at the time of application.

　　All Wisconsin exam candidates whose education was obtained in another country must earn credit for one course each of income taxation and business law from a 4 year US institution with regional accreditation in addition to any other course deficiencies as determined by the educational evaluation.

　　COMPLETION DEADLINE

　　Education

　　All transcripts and/or Certificate of Enrollment are required to be submitted at the time the application is filed.

　　Final transcripts, showing completion of previously enrolled courses and/or award of degree is required not later than 120 days from when course work/degree conferral was completed. Scores will not be release until final transcript(s) are received. Failure to submit final transcript will result in voided scores.

　　Application

　　Applications can be submitted by candidates at any time.

　　RESIDENCY

　　There is not a residency requirement for the state of Wisconsin.

　　TRANSCRIPTS

　　Candidates who have met educational requirements at the time the application is filed must arrange to have an official transcript(s) submitted directly to CPA Examination Services from each institution at which original credit toward the educational requirements was earned at the time of application. If these documents are not received the application will be determined to be incomplete and the applicant will not be permitted to take the examination.

　　Candidates who have not met educational requirements at the time the application is filed must arrange to have an official transcript(s) submitted directly to CPA Examination Services from each institution at which original credit toward the educational requirements was earned and, request that the academic institution at which they are enrolled confirm on the enclosed Certificate of Enrollment the date that all courses and graduation requirements will be met. Official transcripts and Certificates of Enrollment must be received at CPA Examination Services directly from the academic institution(s) before applicant’s eligibility can be determined. If these documents are not received the application will be determined to be incomplete and the applicant will not be permitted to take the examination.

　　After the educational requirements have been met, an official transcript must again be submitted to CPA Examination Services to confirm degree conferral and/or satisfactory completion of courses. Examination grades will not be released to candidates until final official transcripts have been received.

　　Candidates who have completed educational requirements at institutions outside the US must have their credentials evaluated by any member organization of the National Association of Credential Evaluation Services, Inc. (NACES), www.naces.org. The evaluation of a foreign transcript must be a course by course comparison to Wisconsin requirements. Candidates should obtain forms directly from the evaluation service. This evaluation must be submitted to CPA Examination Services at the time of application.

　　All Wisconsin exam candidates whose education was obtained in another country must earn credit for one course each of income taxation and business law from a 4 year US institution with regional accreditation in addition to any other course deficiencies as determined by the educational evaluation.

　　MISCELLANEOUS

　　REFUND POLICY

　　There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are NOT refundable.

　　Candidates with extreme circumstances may request an Notice to Schedule (NTS). extension or a partial refund of their examination fees under specific circumstances utilizing the Exception to Policy Form.

　　For such consideration, the Exception to Policy Form and supporting documentation must be received no later than thirty (30) days from the date of the extreme circumstance.

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