If your Wisconsin CPA license has already lapsed
What it actually takes to get a lapsed Wisconsin CPA license back — the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. Sourced the same way every fact on this site is: a board page plus the codified rule itself, never a guess.
DSPS's official fee schedule (Renewal Dates and Fees PDF) states $43 renewal fee / $68 with late fee for Reg Type 1 (CPA) -- the $68 figure is the fee this site reports, cross-checked against the $25 late-fee amount codified in Wis. Stat. 440.08(3)(a) ($43 + $25 = $68). Accy 2.501 cross-references this same fee for both 5+-year late renewal and formal reinstatement.
What triggers lapsed status: The CPA credential's fixed renewal date is December 14 of each odd-numbered year. If not renewed by then, the license becomes delinquent but can still be restored as a late renewal within 5 years by paying the fee above; beyond 5 years, the enhanced 120-credit/3-year showing and formal reinstatement track apply.
See Wisconsin's CPA license renewal deadline →