May a licensed CPA use the CPA credential when working as a CPA for an unlicensed accounting firm?
A. There is no absolute answer to that question. A licensed CPA has the right to use that credential when practicing as a CPA in an unlicensed accounting firm. However, it is a conflict of interest for a CPA if the unlicensed firm offers accounting services in a manner and with an implication that a third party could interpret, that attest services are performed by both the unlicensed firm or individual and by the CPA. In this situation the CPA should ensure that his or her use of the credential does not create any such implication. See Wis. Stat., § 442.07 and Accy § 1.404(2)(c).
