A firm shall meet the ownership requirements of s. 442.08(2) (c)2, Stats., and be licensed as a certified public accountant if any member of the firm practices as a certified public accountant in Wisconsin. An individual licensed as a CPA may only provide attest services, as defined in s. 442.001(1), Stats., in a CPA firm that has a firm license.
Wis. Admin. Code Accounting Examining Board Accy 5.101