AB759: Bill Text

LRB-3675/2

JEO:skg:jlb

1995 - 1996 LEGISLATURE

1995 Assembly BILL 759

January 2, 1996 - Introduced by Law Revision Committee. Referred to Committee on Consumer Affairs.

AB759,2,2 An Act to repeal 440.08 (2) (a) 2., 442.03 (2), 442.04 (3), 442.06, 442.11 (4) and 442.11 (6); to renumber 449.01 (1); to renumber and amend 449.01 (3); to amend 45.353 (3), 66.044 (3), 100.03 (1) (e), 100.03 (1) (zp), 127.01 (1r), 127.01 (25m) (b), 185.982 (1), 440.05 (intro.), 440.08 (2) (a) (intro.), 442.02 (7), 442.03 (3), 442.04 (5), 442.07 (title), 442.07 (1), 442.07 (2), 442.07 (3), 442.08, 442.10 (1), 442.11 (7), 442.11 (8), 442.11 (9), 442.11 (10), 442.11 (13), 442.13, 445.045 (1) (f), 445.06, 448.13 (1), 449.01 (title), 449.01 (4), 449.07 (1) (intro.), 449.18 (7), 450.08 (2) (a), 632.87 (2), 632.87 (2m) (a) (intro.), 632.87 (2m) (a) 2. and 632.87 (2m) (a) 4.; and to create 449.01 (intro.) and 449.01 (1m) of the statutes; relating to: requirements for person applying for a funeral director's license; inactive license status for funeral directors; public accountants practicing under a certificate of authority; qualifications for applicants for a certificate as a certified public accountant; continuing education requirements for physicians; the denial of applications for a credential by the optometry examining board; the continuing education requirements for certain optometrists; and examination requirements for a pharmacist who fails to renew his or her license (suggested as remedial legislation by the department of regulation and licensing).

Analysis by the Legislative Reference Bureau

This bill makes various changes relating to the licensure and regulation of funeral directors, accountants, pharmacists, physicians and optometrists.

Funeral director's license requirements

Under current law, a person applying for a funeral director's license (applicant) must satisfy a number of requirements relating to training and experience. Specifically, an applicant must have 2 academic years of college instruction or other equivalent education, and he or she must complete at least 9 months of instruction in a mortuary science course approved by the funeral directors examining board after completing his or her college education. In addition, an applicant must complete a one-year apprenticeship at any time after one year of his or her college education and either before or after taking the course in mortuary science.

This bill eliminates the requirement that an applicant complete his or her apprenticeship either before or after taking a course in mortuary science. Thus, under the bill an applicant can simultaneously be in an apprenticeship and enrolled in a course in mortuary science.

Inactive license status for funeral directors

Under current law, a funeral director's license must be renewed on January 1 of each even-numbered year. An applicant for renewal of a funeral director's license must furnish proof that he or she is doing business at a recognized funeral establishment. However, if the applicant is not doing business at a recognized funeral establishment at the time that he or she applies to renew his or license, the funeral director examining board must, without additional cost, give the applicant a certificate specifying that the applicant is in good standing as a funeral director (certificate of good standing). A person who has been given a certificate of good standing may be issued a renewal license without payment of any additional fee if he or she begins doing business at a recognized funeral establishment during the 2-year license period.

This bill provides that, instead of issuing a certificate of good standing to a funeral director who is not doing business at a recognized funeral establishment, the funeral directors examining board must issue a certificate stating that the funeral director is inactive. Under the bill, a funeral director who is inactive may transfer to active status during the 2-year license period upon payment of the $10 fee for the transfer of a credential.

Public accountants practicing under a certificate of authority and qualifications for a certificate as a certified public accountant

Under current law, no person may practice public accounting as a certified public accountant unless the accounting examining board has granted the person both a certificate as a public accountant and a license as a certified public accountant. In addition, no person may practice public accounting as a public accountant unless the accounting examining board has granted the person both a certificate of authority as a public accountant and a license as a public accountant.

Under current law, the accounting examining board may grant a certificate of authority to practice as a public accountant only to persons who applied for the certificate of authority before December 1, 1935. Thus, the accounting examining board no longer grants certificates of authority to practice as a public accountant, and there no longer are any public accountants practicing public accounting under a certificate of authority. This bill eliminates the statutes providing for the granting of certificates of authority and eliminates references in the statutes to public accountants practicing under a certificate of authority.

In addition, current statutes specify that a person who applies for a certificate as a certified public accountant before July 1, 1968, must satisfy certain education and experience requirements. This bill eliminates these obsolete requirements.

Continuing education requirements for physicians

Under current law, a physician must renew his or her certificate of registration on November 1 of each odd-numbered year. Every 2nd year, at the time a physician applies for renewal of his or her certificate of registration, he or she must submit proof of attendance at and completion of 30 hours of continuing education courses. The physician must have attended and completed the courses within the 2 calendar years preceding the calendar year for which the certificate of registration is effective.

This bill changes the time period during which a physician must attend and complete continuing education courses from the 2 calendar years preceding the date for which the certificate of registration is effective to the 2-year period preceding the date of the physician's application for renewal of his or her certificate of registration.

Denial of an application for credential by optometry examining board

Under current law, the optometry examining board (board) may deny, limit, suspend or revoke a license or certificate of registration or reprimand the holder of a license or certificate of registration if the holder of the license or certificate of registration engages in certain specified prohibited activities.

This bill defines "credential" to mean a license, certificate or certificate of registration issued by the board. The bill authorizes the board to deny a credential to an applicant for that credential if the applicant has engaged in any of the specified prohibited activities.

Continuing education requirements for certain optometrists

Current law authorizes the optometry examining board to certify an optometrist to use therapeutic pharmaceuticals and to remove foreign bodies from an eye. Such a certification expires on January 1 of each even-numbered year. Current law requires that an optometrist who applies for renewal of his or her certification must complete 30 hours of continuing education courses within the 2 calendar years immediately preceding the January 1 expiration date. This bill requires the applicant for renewal of the certification to complete the continuing education courses within the 2 years immediately preceding the date of the applicant's application for renewal.

Pharmacist license renewal

Under current law, a pharmacist who fails to renew his or her license by the date specified in the statutes (June 1 of each even-numbered year) is no longer eligible for a license and may be relicensed only after passing an examination. This bill permits the pharmacy examining board to allow a pharmacist to renew his or her license within 5 years after the renewal date of the license without having to take and pass an examination.

For further information, see the Notes provided by the law revision committee of the joint legislative council.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

Law revision committee prefatory note: This bill is a remedial legislation proposal, requested by the department of regulation and licensing and introduced by the law revision committee under s. 13.83 (1) (c) 4., stats. After careful consideration of the various provisions of this bill, the law revision committee has determined that this bill makes minor substantive changes in the statutes, and that these changes are desirable as a matter of public policy.

AB759, s. 1 Section 1. 45.353 (3) of the statutes is amended to read:

AB759,5,7 45.353 (3) Application by any such state veterans organization shall be filed annually with the department for the 12-month period commencing on April 1 and ending on March 31 of the year in which it is filed. An application shall contain a statement of salaries and travel expenses paid to employes engaged in veterans claims service maintained at the regional office by such state veterans organization covering the period for which application for a grant is made, which statement has been certified as correct by an a certified public accountant certified licensed under ch. 442 and sworn to as correct by the adjutant or principal officer of the state veterans organization. The application shall also contain the state organization's financial statement for its last completed fiscal year and such evidence of claims service activity as the department requires. Sufficient evidence shall be submitted with an initial application to establish that the state veterans organization, or its national organization, or both, has maintained a full-time service office at the regional office without interruption throughout 5 years out of the 10-year period immediately preceding such application. Subsequent applications must be accompanied by an affidavit by the adjutant or principal officer of such state veterans organization stating that a full-time service office was maintained at the regional office by such state veterans organization, or by such state organization and its national organization, for the entire 12-month period for which application for a grant is made.

Note: This Section clarifies a reference to accountants licensed under ch. 442 so that it uses the term "certified public accountant", the only type of accountant now licensed under that chapter.

AB759, s. 2 Section 2. 66.044 (3) of the statutes is amended to read:

AB759,5,12 66.044 (3) The ordinance shall provide that the governing body of the city or village shall authorize an annual detailed audit of its financial transactions and accounts by a certified public accountant licensed under ch. 442 and designated by the governing body.

Note: This Section adds the word "certified" to a reference to a public accountant licensed under ch. 442, since that is now the only type of public accountant licensed under that chapter.

AB759, s. 3 Section 3. 100.03 (1) (e) of the statutes is amended to read:

AB759,5,19 100.03 (1) (e) "Certified financial statement" means a financial statement that, in the accompanying opinion of an independent certified public accountant or a public accountant holding a certificate of authority licensed under ch. 442, fairly and in all material respects represents the financial position of the contractor, the results of the contractor's operations and the contractor's cash flows in conformity with generally accepted accounting principles.

Note: This Section deletes an obsolete reference to a public accountant holding a certificate of authority, since this type of accountant no longer exists.

AB759, s. 4 Section 4. 100.03 (1) (zp) of the statutes is amended to read:

AB759,6,5 100.03 (1) (zp) "Verified financial statement" means a contractor's financial statement that is compiled by an independent certified public accountant or a public accountant holding a certificate of authority licensed under ch. 442 and that contains a notarized statement, signed and sworn to by the contractor or an officer of the contractor, that the financial statement is correct.

Note: This Section deletes an obsolete reference to a public accountant holding a certificate of authority, since this type of accountant no longer exists.

AB759, s. 5 Section 5. 127.01 (1r) of the statutes, as affected by 1995 Wisconsin Act 42, is amended to read:

AB759,6,12 127.01 (1r) "Audited financial statement" means a financial statement on which an independent certified public accountant, or an independent public accountant holding a certificate of authority licensed under ch. 442, has expressed an opinion according to generally accepted accounting principles and has conducted an audit according to generally accepted auditing standards.

Note: This Section deletes an obsolete reference to a public accountant holding a certificate of authority, since this type of accountant no longer exists.

AB759, s. 6 Section 6. 127.01 (25m) (b) of the statutes, as affected by 1995 Wisconsin Act 42, is amended to read:

AB759,6,18 127.01 (25m) (b) The financial statement is reviewed according to generally accepted accounting principles by an independent certified public accountant or an independent public accountant who holds a certificate of authority licensed under ch. 442.