State Updates
Wisconsin and Colorado Sign 120-Credit CPA Pathways Into Law (April-May 2026)
Wisconsin enacted its 120-credit CPA licensure pathway on April 3, 2026, and Colorado followed with SB26-076 signed by Gov. Polis on May 4, 2026.
Published April 8, 20264 min readVerified as of May 8, 2026
What Happened
Two states moved forward on CPA licensure reform between April and early May 2026. Governor Tony Evers signed 2025 Wisconsin Act 166 on April 3, creating an immediate third pathway to CPA licensure in the state. Colorado's SB26-076 passed both the Senate (unanimously) and House with strong bipartisan support on April 2, and Governor Jared Polis signed the bill into law on May 4, 2026, with the new pathways effective January 1, 2027.
Wisconsin: What Act 166 Requires
Wisconsin's new pathway allows candidates to earn a CPA license with a bachelor's degree (120 semester hours) that includes an accounting concentration, plus two years of verified accounting experience and passage of the CPA exam. The law took effect immediately upon signing. Wisconsin's existing 150-hour pathway remains available, so candidates who have already completed or are close to completing 150 credits can still use that route. The Wisconsin Institute of CPAs (WICPA) worked directly with Senator Howard Marklein and Representative Robert Wittke to develop the legislation. Wisconsin already allowed candidates to sit for the CPA exam with 120 credits, so Act 166 changes the licensure side of the equation, not exam eligibility.
Colorado: What SB26-076 Creates
Colorado's bill establishes three distinct pathways to CPA licensure, all of which require passing the CPA exam and completing an ethics course. The first pathway requires a bachelor's degree (120 credits) and two years of supervised experience. The second requires a bachelor's degree plus 30 additional semester hours and one year of experience. The third requires a post-baccalaureate degree and one year of experience. The bill also codifies Colorado's interstate practice and mobility provisions, which govern how out-of-state CPAs can practice in Colorado. Governor Polis signed the bill into law on May 4, 2026, with the three new pathways becoming available to applicants on January 1, 2027. The Colorado Society of CPAs (COCPA) supported the legislation through both chambers.
Limited-time offer
Ends in 9 days$1,500 off Becker Pro
$1,500 off Pro and Pro+ courses, plus $744 in bonus features (Excel Subscription and Deep Dive Workshops bundle) - auto-applied via link
Claim Becker deal →(Affiliate link)
The Trade-Off Between 120 and 150 Credits
Both states follow the same general framework that has emerged across the country: fewer credit hours in exchange for more work experience. Under the traditional 150-hour pathway, candidates typically need one year of supervised experience. Under the 120-credit pathway, that requirement extends to two years. The math is straightforward. A fifth year of college (to reach 150 credits) costs roughly $20,000 to $40,000 depending on the institution, and delays entry into the workforce by a full year. Two years of paid work experience costs nothing and generates income during the licensure process.
Where This Fits Nationally
Wisconsin and Colorado join more than 25 states that have enacted or are actively pursuing 120-credit CPA licensure alternatives. The pace has picked up considerably since AICPA and NASBA formally endorsed the 120-hour model in the Uniform Accountancy Act in May 2025. Mississippi signed HB 1137 on March 17, creating its own 120-credit pathway effective July 1, 2026. Massachusetts passed S.2946 through its Senate 37-0 in February and is now waiting on the House. Industry observers expect 40 or more states to have a 120-credit option before the end of 2026. For the full state-by-state breakdown, see our 120-credit pathway tracker or the interactive pathway map.
What Candidates Should Do Now
Wisconsin candidates can apply under the new pathway immediately. If you have a bachelor's degree with an accounting concentration, two years of experience, and have passed the CPA exam, contact the Wisconsin Accounting Examining Board at (608) 266-2112. Colorado candidates will need to wait for the January 1, 2027 effective date before applying under the new pathways now that Governor Polis has signed the bill into law. For candidates in either state who are still deciding on a CPA review course, the reduced credit requirement may free up time and budget that would have gone toward additional coursework. We've updated our Wisconsin and Colorado CPA requirements pages with the full pathway details.
Sources
- 1.Accounting Today — Wisconsin Licensure Law Goes Into Effect(accessed Apr 8, 2026)
- 2.COCPA — CPA Licensure Modernization Signed Into Law(accessed May 8, 2026)
- 3.Wisconsin Legislature — 2025 Act 166(accessed Apr 8, 2026)
- 4.Colorado General Assembly — SB26-076(accessed Apr 8, 2026)
Brennan Kolar
Founder, Atlas CPA Index
Brennan Kolar is the founder of Atlas CPA Index, an independent CPA review comparison platform covering all 55 U.S. jurisdictions. With over 10 years of experience with CPA review, he built Atlas to help candidates find the right review course based on how they actually learn, not which provider has the biggest ad budget.
Learn more about the author