When is a CPA certificate not required to practice accounting?
A. Specific exemptions from licensure are included in Wis. Stat. ch. 442. Under these provisions, a CPA certificate is not required for persons who: Are employed by a CPA or CPA firm to serve as accountants in various capacities if the employees serving as accountants work under the control and supervision of certified public accountants, do not issue any statements or reports over their own names except office reports to their employer that are customary and are not in any manner held out to the public as CPAs; Are practicing attorneys who render an accounting service in connection with their professional work; Are employed by more than one person for the purpose of keeping books, making trial balances, or statements, and preparing reports and the reports are not used or issued by the employers as having been prepared by a CPA, and do not sign opinions or certificates attesting to the reliability of any representation or estimate of financial information, financial transactions or acc
