Wis. Admin. Code § Accy 2.304 – Candidates for examination.

(1) A candidate shall be allowed to sit for each section of the uniform certified public accountant examination individually.
(2) A candidate shall retain credit for any section passed for 30 months. A candidate may retake a section once the grade for the previous attempt of the same section has been released.
(3) A candidate must pass all sections of the uniform certified public accountant examination within a rolling 30-month period that begins on the date the candidate is notified that the first section is passed.
(4) If any section of the uniform certified public accountant examination is not passed within the rolling 30-month period, credit for any section passed outside the 30-month period shall expire and that section shall be retaken.
(5) The board may on a case-by-case basis extend the 30-month period of credit for sections of the Uniform CPA Examination passed, or the duration of the 30-month rolling period, upon the applicant showing to the board’s satisfaction that the inability to pass all sections of the examination within the 30-month period was due to one of the following:
1. (a) The sickness of the candidate or a member of the candidate’s immediate family if the candidate substantiates the illness by a doctor’s certificate.
2. (b) A death in the candidate’s immediate family if the candidate provides proof of death.
3. (c) Temporary military service.
4. (d) Other good reason deemed acceptable by the board.