Complete guide to permits and licenses required to start a accounting / cpa in Kenosha, WI. Fees, renewal cycles, and agency contacts.
Articles of Organization (LLC Formation)
Wisconsin Department of Financial Institutions
Required Fee: $130.00-$130.00
Renewal: one time
Type: registration
Required for all LLCs. Filed with DFI.
Annual Report (LLC)
Wisconsin Department of Financial Institutions
Required Fee: $25.00-$25.00
Renewal: annual
Type: registration
Required for all LLCs to maintain good standing.
Certified Public Accountant (CPA) License
Wisconsin Accounting Examining Board
Required Fee: $112.00-$112.00
Renewal: biennial
Type: license
Required for individuals using "CPA" title or providing attest services. Prerequisites: 150 semester hours education, 1 year experience, pass Uniform CPA Exam.
Firm Permit (CPA Firm)
Wisconsin Accounting Examining Board
Required Fee: $110.00-$110.00
Renewal: biennial
Type: license
Required for LLCs providing CPA services. Must have WI-licensed CPA as owner/responsible party (51% ownership minimum).
Assumed Name (DBA) Registration
Wisconsin Department of Financial Institutions - Corporations Division
May Apply Fee: $15.00-$15.00
Renewal: one time
Type: registration
Required if using DBA. Renew every 5 years ($15 fee).
Seller's Permit (if selling tangible goods)
Wisconsin Department of Revenue
May Apply Fee: $0.00-$0.00
Renewal: one time
Type: registration
Not typically required for pure CPA/accounting services unless selling books/software.
Withholding Tax Account (if having employees)
Wisconsin Department of Revenue
May Apply Fee: $0.00-$0.00
Renewal: one time
Type: registration
Required for LLCs with payroll. Quarterly/annual filings required.
Unemployment Insurance Account (if having employees)
Wisconsin Department of Workforce Development
May Apply Fee: $0.00-$0.00
Renewal: one time
Type: registration
Required for employers meeting wage/employee thresholds.
Wisconsin Business Tax Registration (Form 1) – Income Tax Account
Wisconsin Department of Revenue
Required Fee: $0.00-$0.00
Renewal: one time
Type: registration
All LLCs that will file Wisconsin corporate income tax (or partnership income tax) must obtain a WI tax account via Form 1. The same account is used for income‑tax filing, sales‑tax, and withholding.
Wisconsin Sales Tax Permit (if selling taxable goods or services)
Wisconsin Department of Revenue
May Apply Renewal: one time
Type: registration
If the CPA firm only provides professional services (non‑taxable), this registration is not required.
Wisconsin Withholding Tax Registration (Form WH‑1)
Wisconsin Department of Revenue
May Apply Fee: $0.00-$0.00
Renewal: one time
Type: registration
After registration, employers must file withholding returns (monthly or quarterly) and remit taxes.
Wisconsin Unemployment Insurance (UI) Tax Registration
Wisconsin Department of Workforce Development
May Apply Fee: $0.00-$0.00
Renewal: one time
Type: registration
After registration, quarterly wage reports (Form UI‑1) and UI tax payments are required.
Quarterly Unemployment Insurance Wage Reporting (Form UI‑1)
Wisconsin Department of Workforce Development
May Apply Renewal: one time
Type: filing
Employers may elect to file electronically via the DWD UI portal.
Wisconsin Corporate/Partnership Income Tax Return (Form 1 or Form 6)
Wisconsin Department of Revenue
Required Renewal: one time
Type: filing
LLCs taxed as partnerships file Form 1 (annual return) with Schedule B; LLCs taxed as corporations file Form 6.
Wisconsin Sales‑Tax Return (Form ST‑1)
Wisconsin Department of Revenue
May Apply Renewal: one time
Type: filing
Filing frequency is assigned by the DOR based on prior year’s tax liability.
Milwaukee Business License Tax
City of Milwaukee
May Apply Renewal: annual
Type: filing
The tax is based on gross receipts; professional services (including accounting) are subject to the tax.
Madison Business License
City of Madison Department of Neighborhood Services
May Apply Fee: $75.00-$75.00
Renewal: one time
Type: license
Madison requires a general business license for all entities; professional services are included.
Wisconsin Franchise Tax / Gross Receipts Tax
Wisconsin Department of Revenue
Required Renewal: one time
Type: filing
Wisconsin repealed its corporate franchise tax in 2015; only corporate income tax applies.
Industry‑Specific Excise Taxes (e.g., tobacco, fuel, alcohol)
Wisconsin Department of Revenue
Required Renewal: one time
Type: permit
Excise taxes apply only to specific product categories; CPA firms are not subject.
City of Milwaukee Business License (General Business)
City of Milwaukee Department of Neighborhood Services
May Apply Fee: $100.00-$100.00
Renewal: annual
Type: license
Required for all businesses; CPA/accounting classified under professional services
City of Milwaukee Zoning Compliance (Certificate of Occupancy)
City of Milwaukee Department of Neighborhood Services
May Apply Fee: $150.00-$500.00
Renewal: one time
Type: permit
Verify zoning district allows professional office use (typically B-Local or C-Core)
Milwaukee Home Occupation Permit
City of Milwaukee Department of Neighborhood Services
May Apply Fee: $50.00-$50.00
Renewal: annual
Type: permit
Limited to 25% of home floor area; no client visits allowed
Milwaukee Sign Permit
City of Milwaukee Department of Neighborhood Services
May Apply Fee: $150.00-$500.00
Renewal: one time
Type: permit
Must comply with Milwaukee Code of Ordinances Chapter 295-202
Milwaukee Fire Department Inspection/Certificate
Milwaukee Fire Department
May Apply Fee: $75.00-$75.00
Renewal: one time
Type: permit
Annual renewal for certain occupancies
Milwaukee Alarm System Permit
City of Milwaukee Police Department
May Apply Fee: $50.00-$50.00
Renewal: annual
Type: permit
Milwaukee Code Ordinance 303-81
Dane County (Madison) Business License
City of Madison Department of Planning & Community Development
May Apply Fee: $105.00-$105.00
Renewal: annual
Type: license
Registration only; professional offices exempt from fee per Madison General Ordinance 32
Madison Zoning Compliance Review
City of Madison Zoning Section
May Apply Fee: $100.00-$300.00
Renewal: one time
Type: permit
Professional offices permitted in most business zoning districts
Madison Home Occupation Permit
City of Madison, WI
May Apply Fee: $50.00-$50.00
Renewal: annual
Type: permit
Max 1 non-resident employee; no exterior signage
Building Permit for Interior Modifications
Varies by municipality (e.g., Milwaukee DNS)
May Apply Fee: $0.12-$0.12
Renewal: one time
Type: permit
Required across WI municipalities for code compliance
Milwaukee Health Department Plan Review
Milwaukee Public Health Department
May Apply Fee: $200.00-$200.00
Renewal: one time
Type: permit
Not applicable to standard office accounting firms
Workers' Compensation Insurance
Wisconsin Department of Workforce Development – Office of Workers' Compensation
May Apply Fee: $300.00-$300.00
Renewal: one time
Type: certificate
The law requires *any* employer with at least one employee to secure workers’ comp insurance or be approved as a self‑insured entity. Coverage limits are not set by a dollar amount; the policy must meet statutory benefit requirements.
Commercial Auto Liability Insurance
Wisconsin Department of Transportation (WisDOT)
May Apply Fee: $800.00-$800.00
Renewal: one time
Type: certificate
Wisconsin minimum liability limits are $25,000 per person for bodily injury, $50,000 per accident for bodily injury, and $10,000 for property damage (Wis. Stat. § 341.05).
CPA Firm Surety Bond
Wisconsin Department of Financial Institutions – Board of Accountancy
May Apply Fee: $10000.00-$10000.00
Renewal: one time
Type: certificate
Wisconsin Stat. § 605.04 requires a $10,000 surety bond for each CPA firm that offers public accounting services. The bond protects clients against fraud or misappropriation of funds.
Professional Liability (Errors & Omissions) Insurance
Wisconsin Department of Financial Institutions – Consumer Protection Guidance
May Apply Fee: $500.00-$500.00
Renewal: one time
Type: certificate
While Wisconsin law does not require E&O insurance, the Board of Accountancy advises firms to carry it to protect against malpractice claims.
General Liability Insurance
Not mandated by a specific Wisconsin state agency
May Apply Fee: $500.00-$500.00
Renewal: one time
Type: certificate
General liability covers third‑party bodily injury and property damage not arising from professional services.
Product Liability Insurance
Not mandated by Wisconsin law for welding services
Required Fee: $400.00-$400.00
Renewal: one time
Type: certificate
The accounting firm does not sell physical products; therefore product liability insurance is not required.
Liquor Liability Insurance
Not applicable to welding businesses
Required Renewal: one time
Type: certificate
The firm does not serve alcoholic beverages; liquor liability insurance is not applicable.
Employer Identification Number (EIN)
Internal Revenue Service (IRS)
Required Renewal: one time
Type: registration
EIN can be applied for online, by fax, mail, or phone. Required for any LLC that files a partnership return, has employees, or elects corporate tax treatment.
Federal Income Tax Filing – Partnership (Multi‑Member LLC)
Internal Revenue Service (IRS)
May Apply Renewal: annual
Type: filing
File Form 1065 (U.S. Return of Partnership Income) and provide Schedule K‑1 to each member.
Federal Income Tax Filing – Disregarded Entity (Single‑Member LLC)
Internal Revenue Service (IRS)
May Apply Renewal: annual
Type: filing
Report income on Schedule C attached to the owner’s Form 1040.
Federal Income Tax Election – Corporate Tax Treatment (Optional)
Internal Revenue Service (IRS)
May Apply Renewal: one time
Type: permit
File Form 8832 (or Form 2553 for S‑corp election).
Federal Payroll Tax Deposits (Form 941 – Employer’s Quarterly Federal Tax Return)
Internal Revenue Service (IRS)
May Apply Renewal: varies
Type: filing
Report wages, tips, and taxes withheld; also file Form 940 for unemployment tax.
Federal Unemployment Tax (Form 940)
Internal Revenue Service (IRS)
May Apply Renewal: annual
Type: filing
Employers may be exempt if state unemployment tax is sufficient.
Information Returns – Form 1099‑NEC (Nonemployee Compensation)
Internal Revenue Service (IRS)
May Apply Fee: $50.00-$50.00
Renewal: annual
Type: filing
Also must furnish copy to the contractor by January 31.
Occupational Safety and Health Administration (OSHA) Recordkeeping
Occupational Safety and Health Administration (OSHA)
May Apply Renewal: annual
Type: permit
Accounting offices are generally low‑hazard but still must maintain OSHA logs if employee count meets threshold.
OSHA General Workplace Safety Standards
Occupational Safety and Health Administration (OSHA)
Required Renewal: one time
Type: permit
Even low‑risk offices must provide a safe workplace (e.g., ergonomics, emergency exits).
Americans with Disabilities Act (ADA) Title III Compliance
U.S. Department of Justice – Civil Rights Division
Required Renewal: one time
Type: permit
Applies to public‑facing professional services, including CPA offices and their websites.
Federal Trade Commission (FTC) Advertising and Marketing Truthfulness
Federal Trade Commission (FTC)
Required Renewal: one time
Type: permit
CPA firms must ensure all claims about services, fees, and qualifications are not deceptive.
Department of Labor – Fair Labor Standards Act (FLSA) Wage & Hour Requirements
U.S. Department of Labor (DOL), Wage and Hour Division
May Apply Renewal: one time
Type: permit
Includes minimum wage, overtime, recordkeeping, and child‑labor rules.
Department of Labor – Form I‑9 Employee Eligibility Verification
U.S. Department of Labor (DOL) – Immigration & Customs Enforcement (ICE)
May Apply Fee: $2282.00-$2282.00
Renewal: one time
Type: filing
Electronic completion allowed; must be stored securely.
Department of Labor – Family and Medical Leave Act (FMLA) Coverage
U.S. Department of Labor (DOL), Wage and Hour Division
May Apply Renewal: one time
Type: permit
Applies only if the employee count threshold is met.
Environmental Protection Agency (EPA) – Hazardous Waste Regulations (Not Applicable)
Environmental Protection Agency (EPA)
May Apply Renewal: one time
Type: permit
Standard accounting practices do not involve hazardous waste; therefore EPA hazardous waste permits are not required.
Federal Industry‑Specific Licenses (None Required for Accounting/CPA Services)
Various (e.g., FDA, ATF, FCC, DOT)
Required Renewal: one time
Type: permit
Accounting and CPA services are not regulated by federal licensing agencies such as the FDA, ATF, FCC, or DOT.
Wisconsin LLC Annual Report
Wisconsin Department of Financial Institutions (DFI)
Required Fee: $25.00-$25.00
Renewal: annual
Type: filing
The filing is done online via the DFI portal. The due date shifts each year based on the LLC’s formation date.
CPA License Renewal
Wisconsin Department of Safety and Professional Services (SPS)
Required Fee: $100.00-$100.00
Renewal: annual
Type: license
Renewal can be completed online. The license must be active to provide CPA services.
Continuing Education (CE) for CPAs
Wisconsin Department of Safety and Professional Services (SPS)
Required Renewal: annual
Type: permit
CE must be documented and reported to SPS at renewal.
Wisconsin State Income Tax Return (Form 3 for partnership‑taxed LLC or Form 1 for corporate‑taxed LLC)
Wisconsin Department of Revenue (DOR)
Required Renewal: annual
Type: filing
If the LLC is taxed as a partnership, file Form 3; if elected corporate tax, file Form 1.
Quarterly Estimated Income Tax Payments
Wisconsin Department of Revenue
Required Renewal: varies
Type: filing
Payments are made electronically via MyTax Account.
Wisconsin Unemployment Insurance (UI) Quarterly Report
Wisconsin Department of Workforce Development (DWD) – Unemployment Insurance Division
May Apply Renewal: varies
Type: filing
Filing is done through the UI Online portal.
Wisconsin Withholding (Income) Tax Quarterly Return (Form WT‑100)
Wisconsin Department of Revenue (DOR)
May Apply Renewal: varies
Type: filing
Electronic filing via MyTax Account is required for most employers.
Annual W‑2 and W‑3 Filing
Wisconsin Department of Revenue (DOR)
May Apply Fee: $50.00-$50.00
Renewal: annual
Type: filing
Filing can be done electronically via the DOR’s e‑file system.
Workers’ Compensation Insurance Renewal
Wisconsin Department of Workforce Development – Division of Compensation
May Apply Fee: $300.00-$300.00
Renewal: annual
Type: certificate
Proof of coverage must be maintained on premises.
Labor Law Posters (Wisconsin & Federal)
Wisconsin Department of Workforce Development (DWD)
May Apply Renewal: one time
Type: permit
Postings must be in a conspicuous place where all employees can read them.
Record Retention (tax, payroll, corporate)
Wisconsin Department of Revenue & Wisconsin Statutes
Required Renewal: one time
Type: permit
Include financial statements, tax returns, payroll records, and CPA license documentation.
Local Business License (city/town specific)
City of Madison – Business Licensing (example; replace with actual municipality)
May Apply Fee: $50.00-$50.00
Renewal: annual
Type: license
Check the specific city or town where the office is located; many Wisconsin municipalities require a general business license.
Need a personalized checklist?
Permit Finder asks follow-up questions to give you an exact list of permits.
Find Your Permits