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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:

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2023-24 Wisconsin Statutes updated

through 2025 Wis. Act 103 and through all Supreme Court Orders and Controlled Substances Board Orders filed before and in effect on April 3, 2026.

Published and certified under s. 35.18. Changes effective after April 3, 2026, are designated by NOTES.

(Published 4-3-26)