Wisconsin CPA License Reinstatement: What a Lapsed License Costs
If your Wisconsin CPA license has already lapsed
What it actually takes to get a lapsed Wisconsin CPA license back — the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. Sourced the same way every fact on this site is: a board page, plus the codified rule itself where we could confirm it against primary law, clearly labelled where we could only confirm it against the board's own page, never a guess.
DSPS's official fee schedule (Renewal Dates and Fees PDF) states $43 renewal fee / $68 with late fee for Reg Type 1 (CPA) -- the $68 total is consistent with 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 -- 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 →