Section Accy 3.201 - Foreign candidates(1) Candidates holding certifications from foreign countries shall establish their qualifications for a certificate by endorsement as set forth in ss. Accy 3.002 and 3.102, or in s. Accy 3.202.(2) Except as provided in s. Accy 3.202, education qualifications in foreign countries are not comparable to those in Wisconsin. As no foreign school is accredited by an accrediting agency that is recognized by the secretary of the federal department of education, evidence of acceptance without deficiency into a graduate program in a school accredited by an agency that is recognized by the secretary of the federal department of education will be accepted as evidence of equivalence for a bachelor's or higher degree.(3) Except as provided in s. Accy 3.202, examinations in foreign countries have not been established as being comparable to those in the United States. Candidates must establish at least minimum qualifications in United States practice related to areas of business law, federal income taxes, generally accepted auditing standards, and generally accepted accounting principles. The taking of uniform certified public accountant examinations in these areas would be adequate evidence, although other evidence may be accepted if validated.(4) Except as provided in s. Accy 3.202, experience must include practice using United States related techniques as noted in sub. (3). Experience will be considered on its merit without restriction as to where it was acquired, so long as it is relevant to United States practice.Wis. Admin. Code Accounting Examining Board Accy 3.201
Adopted by, Cr. Register, February, 1980, No. 290, eff. 3-1-80; am. (intro.), Register, April, 1988, No. 388, eff. 5-1-88; am. (1), Register, August, 1992, No. 440, eff. 9-1-92; CR 03-071: am. (1) and (3) Register May 2004 No. 581, eff. 6-1-04; CR 09-100: renum. 8.04 (intro.) to (3) to be (1) to (4) and am. Register May 2010 No. 653, eff. 6-1-10; 2015 Wis. Act 217: renum. from Accy 8.04 and am. Register May 2016 No. 725, eff. 6/1/2016