Wisconsin § 442.025 - Applicability.

§ 442.025. Applicability.

This chapter does not require a certificate or license under this chapter for any of the following: 442.025(1) (1) Persons employed by a certified public accountant or firm licensed under this chapter to serve as accountants in various capacities, as needed, if all of the following conditions are met: 442.025(1)(a) (a) The employees serving as accountants work under the control and supervision of certified public accountants. 442.025(1)(b) (b) The employees serving as accountants do not issue any statements or reports over their own names except office reports to their employer that are customary. 442.025(1)(c) (c) The employees serving as accountants are not in any manner held out to the public as certified public accountants. 442.025(2) (2) A practicing attorney, who, in connection with his or her professional work renders any accounting service. 442.025(3) (3) A person employed by more than one person for the purpose of keeping books, making trial balances, or statements, and preparing reports, if all of the following requirements are met: 442.025(3)(a) (a) The reports described in this subsection are not used or issued by the employers as having been prepared by a certified public accountant. 442.025(3)(b) (b) The persons employed as described in this subsection do not do any of the things enumerated in s. 442.02 (1m) (f) except as authorized under s. 442.02 (5m) . 442.025(4) (4) 442.025(4)(a) (a) A person who meets all of the following conditions: 442.025(4)(a)1. 1. The person’s principal place of business or residence is not in this state. 442.025(4)(a)2. 2. The person holds a valid certified public accountant certificate or license from another state and has met requirements similar to those under s. 442.04 (5) (b) . A person whose principal place of business or residence is not in this state and who holds a valid certified public accountant certificate or license from another state, as of April 3, 2026, and as of that date, had practice privileges in this state under s. 442.025 (4) , 2023 stats., shall continue to have all the privileges of licensees in this state without the need to obtain a license. 442.025(4)(b) (b) Any person who enters this state to practice as a certified public accountant under this subsection agrees to all of the following: 442.025(4)(b)1. 1. That he or she is under the personal and subject matter jurisdiction of the examining board and he or she may be disciplined under s.