Wisconsin Administrative Code Accounting Examining Board
Here’s a refined summary of the Wisconsin Administrative Code regulations under the Accounting Examining Board (Accy):
📘 Overview – Chapters & Content
The Accy chapters of the Wisconsin Administrative Code, overseen by the Accounting Examining Board under the Department of Safety and Professional Services (DSPS), include the following:
Ch. Accy 1 – Rules of Conduct
Establishes definitions, applicability, and professional ethics, including integrity, objectivity, competence, client responsibilities, and other practice standards (law.cornell.edu, dsps.wi.gov).
Ch. Accy 2 – Individual Certification & Licensure
Specifies eligibility criteria for individuals to obtain CPA licensure, including education, examination, and experience requirements (docs.legis.wisconsin.gov).
Ch. Accy 3 – Endorsement
Covers licensure by reciprocity (endorsement), including rules for accepting CPA certificates from other jurisdictions (docs.legis.wisconsin.gov).
Ch. Accy 4 – Enforcement
Details the board's authority and disciplinary procedures for misconduct and violations (docs.legis.wisconsin.gov).
Ch. Accy 5 – Firm Licensure
Governs licensure and regulation of accounting firms offering CPA services (regulations.justia.com, nasba.org).
Ch. Accy 6 – Peer Review
Requires and outlines peer review processes to ensure quality control among CPAs and firms (regulations.justia.com, nasba.org).
(Additional chapters like Accy 7–9 have been renumbered or reclassified) (regulations.justia.com).
🏛️ Board Authority & Structure
Established under Wis. Stat. § 15.405(1) and aligned with statutory authority in Wis. Stat. ch. 442 (dsps.wi.gov).
DSPS provides administrative support; the Board enforces rules and manages licensure, discipline, and peer review (dsps.wi.gov).
🔍 Key Chapter Highlights
Accy 1 – Rules of Conduct
Includes professional ethics and technical standards:
Subchapter I: Definitions (Accy 1.001–1.003)
Subchapter II: Integrity and objectivity (Accy 1.101–1.102)
Subchapter III: Competence and technical standards (Accy 1.201–1.205)
Subchapter IV: Responsibilities to clients (Accy 1.301–1.302)
Subchapter V: Other responsibilities and practices (Accy 1.401–1.408) (dsps.wi.gov, law.cornell.edu).
Accy 2 – Certification & Licensure
Defines the requirements (education, exams, experience) for initial licensure as a CPA (docs.legis.wisconsin.gov).
Accy 3 – Endorsement
Allows CPAs licensed in other states to obtain Wisconsin licensure. For instance, Accy 3.101 covers certification by endorsement (casetext.com).
Accy 4 – Enforcement
Outlines the Board’s disciplinary authority. Accy 4.001–4.101 detail enforcement mechanisms and disciplinary procedures under Act 217 (effective May 1, 2016) (law.cornell.edu).
📚 Where to Access the Rules
Official source: DSPS website lists chapters Accy 1–6 with links to full text (docs.legis.wisconsin.gov).
Justia mirrors the Code, including Chapters 1–6 and renumbered sections (dsps.wi.gov).
Cornell LII provides detailed breakdowns, especially for Accy 1 and Accy 4 (law.cornell.edu).
✅ What You Can Do Next
Full-text PDFs: I can guide you to specific sections or download links.
Deep dive: Review particular chapters (e.g., peer review rules in Accy 6, licensure pathway details in Accy 2, or enforcement procedures in Accy 4).
Statute details: Explore related Wisconsin Statutes (ch. 442) for legislative context.
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