TSS3

Profession FAQ

Accountant

The following are answers to some frequently asked questions received by the Department of Safety and Professional Services. These questions and answers are general in nature and are provided as a public service. Licensees and applicants with specific questions should refer to the Wisconsin statutes and administrative code provisions which govern their profession. In any instance in which an answer may differ from the provisions of the statutes and administrative code provisions, the latter will govern.


Does a CPA firm outside of Wisconsin need a firm license if it has licensed Wisconsin CPAs and/or Wisconsin clients?

Ch Accy 4.04 , Wisc Admin Code states that firms without a bona fide office in the state, as described in Ch Accy 4.06(2) may be licensed if there is a licensed Wisconsin CPA designated as the individual responsible for the firm's compliance with Wis. Stat. 442 , for the Wisconsin engagement(s).

The statehood of the client has no bearing on the firm license. If a client resides in Wisconsin, the firm must still comply with the above provisions. However, the Department generally believes that there must be a link between the client and the firm's out of state practice in order for the firm to do unlicensed business in Wisconsin.