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SB 732WISCONSINSession 2025State Billdead
Did Not Advance

Wisconsin SB 732 Restructures CPA Licensure Pathways, Experience, and Exam Rules

Original title: An Act to repeal 442.04 (5) (b) 5.; to renumber and amend 442.04 (5) (a); to amend 442.025 (4) (a) 2., 442.03, 442.04 (5) (b) 4. and 442.04 (6) (b); to repeal and recreate 442.04 (5) (b) 3.; to create 442.04 (5m) of the statutes; Relating to: various changes to the laws governing the practice of accounting and modifying various administrative rules promulgated by the Accounting Examining Board relating to accounting.

Last action · March 23, 2026: Failed to pass pursuant to Senate Joint Resolution 1Sponsors: Howard Marklein and 5 others

Bill progressHistory & official text ↓
Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

This bill restructures the requirements for obtaining a Certified Public Accountant (CPA) certificate by establishing alternative pathways combining degrees, coursework, and verified work experience, while also altering examination eligibility and out-of-state practice privileges.

Why it matters

Changes the educational and work experience criteria candidates must fulfill to sit for the CPA exam and earn a license in Wisconsin, affecting prospective accountants and out-of-state practitioners seeking practice privileges.

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

Certified Public Accountant candidates

Must navigate new educational, examination, and work experience requirements to obtain licensure.

Directly affected

Accounting Examining Board

Responsible for judging the sufficiency of candidate work experience and enforcing modified administrative rules.

Directly affected

Out-of-state CPA practitioners

Subject to revised criteria for practicing in Wisconsin without a local license based on substantial equivalence.

Key Facts

  • The bill creates distinct educational and work experience pathways for obtaining a CPA certificate depending on whether an applicant receives a master's degree or a bachelor's degree.
  • Candidates may sit for the CPA examination after receiving a bachelor's degree or completing at least 120 semester hours of education with required accounting and business coursework.
  • Work experience required for licensure must involve services using accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills, and must be verified.
  • Out-of-state CPA certificate holders wishing to practice in Wisconsin must meet requirements similar to Wisconsin standards rather than relying on third-party verification services.
Show all 6 facts
  • Candidates must pass all sections of the uniform CPA examination within a rolling 30-month period.
  • Continuing professional development renewal requirements are adjusted to reference a 3-year period.

Frequently Asked Questions

What are the new pathways to obtain a CPA certificate under the bill?
Applicants can qualify by earning a master's degree plus one year of verified work experience, a bachelor's degree with 150 semester hours plus one year of work experience, or a bachelor's degree with two years of work experience.
When is a person eligible to take the CPA examination?
A person is eligible after completing at least 120 semester hours of education or receiving a bachelor's degree, including required coursework in accounting and business subjects.

What else do you want to know?

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Where This Stands

This bill did not become law - Failed in the Senate.

Procedural history

12 actions
  1. Mar 23, 2026Senate
    Failed to pass pursuant to Senate Joint Resolution 1
  2. Feb 11, 2026Senate
    Laid on table
  3. Feb 9, 2026Senate
    Placed on calendar 2-11-2026 pursuant to Senate Rule 18(1)
  4. Feb 4, 2026Senate
    Available for scheduling
  5. Feb 4, 2026SenateFloor
    Report passage recommended by Committee on Licensing, Regulatory Reform, State and Federal Affairs, Ayes 5, Noes 0
  6. Feb 4, 2026Senate
    Executive action taken
Show 6 earlier actions
  1. Jan 27, 2026Senate
    Public hearing held
  2. Jan 26, 2026Senate
    Senator Drake added as a coauthor
  3. Jan 20, 2026Senate
    Representative Penterman added as a cosponsor
  4. Dec 15, 2025Senate
    Representative Ortiz-Velez added as a cosponsor
  5. Dec 10, 2025SenateIntroduced
    Read first time and referred to Committee on Licensing, Regulatory Reform, State and Federal Affairs
  6. Dec 10, 2025SenateIntroduced
    Introduced by Senator Marklein; cosponsored by Representatives Wittke, Dittrich, Knodl, Prado and Wichgers

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Howard MarkleinSenate · District 17RepublicanPrimary sponsor
WittkeSenatePrimary sponsorNo profile match
DittrichSenatePrimary sponsorNo profile match
KnodlSenatePrimary sponsorNo profile match
PradoSenatePrimary sponsorNo profile match
Show 1 more sponsor
WichgersSenatePrimary sponsorNo profile match

Connected Entities

National Association of State Boards of Accountancy National Qualification Appraisal Service, Accounting Examining Board, American Institute of Certified Public Accountants
OrganizationNational Association of State Boards of Accountancy National Qualification Appraisal Service“Verified substantial equivalence for out-of-state CPA licenses under prior law”Map →
OrganizationAccounting Examining Board“Issues CPA certificates and licenses and judges work experience sufficiency”Map →
OrganizationAmerican Institute of Certified Public Accountants“Co-author of the Uniform Accountancy Act”Map →

Sources

Open source document

docs.legis.wisconsin.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 40)
  • Controversy10
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz15
    Current news / social attention level

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