If a Wisconsin licensed CPA who is located outside Wisconsin performs audit work for a client in the State of Wisconsin, do the employees that come into the State of Wisconsin to review the work for the CPA need to be licensed, or is it sufficient that the Wisconsin CPA wi ll sign the reports?
A. Wisconsin law is satisfied if the Wisconsin licensee manages the Wisconsin engagement and the firm is also licensed. Wis. Admin. Code § Accy 4.04, titled Firms without office in this state requires a license for the CPA who is designated as the manager for the Wisconsin engagement. Firms without a bona fide office in this state may apply for registration if there is a licensed Wisconsin certified public accountant designated as the manager for the Wisconsin engagement or engagements. . . . Under Wis. Stat. § 442.025, a certificate or license is not required for persons employed by a licensed CPA firm to serve as accountants if all of the following conditions are met: (a) The employees serving as accountants work under the control and supervision of certified public accountants. (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. (c) The employees serving as accountants are no
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