Profession FAQ


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.

May a CPA do work for an unlicensed firm?

Ch Accy 1.404(2)(c) , Wisc Admin Code states that a conflict of interest exists when a CPA or a firm of such persons who are licensed become associated with or employed by non-licensed individual or firm offering accounting, tax, or consulting services ... in such a way that third parties could interpret or conclude that attest services are performed or offered by both the non-licensed individuals or firm and the licensed CPA. A conflict of interest also exists if the services of the licensed CPA or firm can be influenced or decisions altered by the non-certified associate or employer.