Section Accy 5.303 - Out-of-state firm with a bona fide office in Wisconsin but no resident partner or stockholder(1) Out-of-state firms with a bona fide Wisconsin office, as described in sub. (2), but with no Wisconsin resident member of a firm, may be licensed to practice in Wisconsin provided that there is a licensed Wisconsin certified public accountant designated as the individual responsible for the firm's compliance with ch. 442, Stats., and all of the members of the firm with responsibility for the Wisconsin office are licensed in Wisconsin.(2) A bona fide office is one which has the following characteristics: (a)Office facilities. Readily identifiable as the certified public accountant's separate office.(b)Supervision. Work performed by or through the office is under the direct supervision of one or more certified public accountants.(c)Certified public accountant availability. A certified public accountant is present in the office on a regular basis and frequently.Wis. Admin. Code Accounting Examining Board Accy 5.303
Adopted by, Cr. Register, February, 1976, No. 242, eff. 3-1-76; renum. to be (1) and am., cr. (2), Register, December, 1978, No. 276, eff. 1-1-79; r. and recr. (1), Register, February, 1980, No. 290, eff. 3-1-80; CR 03-071: r. (2) (d), renum. from Accy 4.06 and am. (1) Register May 2004 No. 581, eff. 6-1-04; 2015 Wis. Act 217: renum. from Accy 4.06Register May 2016 No. 725, eff. 6/1/2016