(1) NOTICE OF RENEWAL. The department shall give a notice of renewal to each holder of a credential at least 30 days prior to the renewal date of the credential. Notice may be mailed to the last address provided to the department by the credential holder or may be given by electronic transmission. Failure to receive a notice of renewal is not a defense in any disciplinary proceeding against the holder or in any proceeding against the holder for practicing without a credential. Failure to receive a notice of renewal does not relieve the holder from the obligation to pay a penalty for late renewal under sub. (3).
(2) RENEWAL DATES, FEES AND APPLICATIONS.
(a) Except as provided in par.
(b) and in ss. 440.51, 442.04, 444.03, 444.11, 447.04 (2)
(c) 2., 447.05 (1) (b), 449.17 (1m) (d), 449.18 (2) (e), 455.06 (1) (b), 463.10, 463.12, and 463.25 and subch. II of ch. 448, the renewal dates for credentials are as follows: 1. Accountant, certified public: December 15 of each oddnumbered year. 3. Accounting corporation or partnership: December 15 of each odd-numbered year. 4. Acupuncturist: July 1 of each odd-numbered year. 4m. Advanced practice nurse prescriber: October 1 of each even-numbered year.