Wisconsin CPA License Reinstatement: What a Lapsed License Costs
If your Wisconsin CPA license has already lapsed
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DSPS's current credential-fees-and-renewal-dates page (JS-rendered table) lists Accountant, Certified Public / Individual at $43 -- the $68 total is the $43 renewal fee plus the $25 late fee codified at Wis. Stat. 440.08(3)(a) ($43 + $25 = $68). Accy 2.501 cross-references this same fee for both 5+-year late renewal and formal reinstatement.
- Formula: renewing/reinstating 5+ years after the renewal date requires at least 120 CPE credits in the preceding 3 years (Accy 2.501(2)(a)), vs. 80 credits/2 years for renewal within 5 years. Those 120 credits must meet the requirements under Accy 2.602, which include 3 CPE credits from formal learning activities on the subject of ethics (Accy 2.602(2)). Plus, if applicable, verification of exam/education completion and evidence of disciplinary compliance.
What triggers lapsed status: The CPA credential's fixed renewal date is December 15 of each odd-numbered year per Wis. Stat. 440.08(2)(a)1., the codified date; DSPS's own published schedule still prints December 14, so renewing by the 14th satisfies both. If not renewed by then, the license becomes delinquent but can still be restored as a late renewal within 5 years by paying the fee above; beyond 5 years, the enhanced 120-credit/3-year showing and formal reinstatement track apply.
See Wisconsin's CPA license renewal deadline →