AB759,2,2 1An Act to repeal 440.08 (2) (a) 2., 442.03 (2), 442.04 (3), 442.06, 442.11 (4) and
2442.11 (6); to renumber 449.01 (1); to renumber and amend 449.01 (3); to
3amend
45.353 (3), 66.044 (3), 100.03 (1) (e), 100.03 (1) (zp), 127.01 (1r), 127.01
4(25m) (b), 185.982 (1), 440.05 (intro.), 440.08 (2) (a) (intro.), 442.02 (7), 442.03
5(3), 442.04 (5), 442.07 (title), 442.07 (1), 442.07 (2), 442.07 (3), 442.08, 442.10
6(1), 442.11 (7), 442.11 (8), 442.11 (9), 442.11 (10), 442.11 (13), 442.13, 445.045
7(1) (f), 445.06, 448.13 (1), 449.01 (title), 449.01 (4), 449.07 (1) (intro.), 449.18 (7),
8450.08 (2) (a), 632.87 (2), 632.87 (2m) (a) (intro.), 632.87 (2m) (a) 2. and 632.87
9(2m) (a) 4.; and to create 449.01 (intro.) and 449.01 (1m) of the statutes;
10relating to: requirements for person applying for a funeral director's license;
11inactive license status for funeral directors; public accountants practicing
12under a certificate of authority; qualifications for applicants for a certificate as
13a certified public accountant; continuing education requirements for
14physicians; the denial of applications for a credential by the optometry
15examining board; the continuing education requirements for certain
16optometrists; and examination requirements for a pharmacist who fails to

1renew his or her license (suggested as remedial legislation by the department
2of 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 1Section 1. 45.353 (3) of the statutes is amended to read:
AB759,5,72 45.353 (3) Application by any such state veterans organization shall be filed
3annually with the department for the 12-month period commencing on April 1 and
4ending on March 31 of the year in which it is filed. An application shall contain a
5statement of salaries and travel expenses paid to employes engaged in veterans
6claims service maintained at the regional office by such state veterans organization
7covering the period for which application for a grant is made, which statement has
8been certified as correct by an a certified public accountant certified licensed under
9ch. 442 and sworn to as correct by the adjutant or principal officer of the state
10veterans organization. The application shall also contain the state organization's
11financial statement for its last completed fiscal year and such evidence of claims
12service activity as the department requires. Sufficient evidence shall be submitted
13with an initial application to establish that the state veterans organization, or its
14national organization, or both, has maintained a full-time service office at the

1regional office without interruption throughout 5 years out of the 10-year period
2immediately preceding such application. Subsequent applications must be
3accompanied by an affidavit by the adjutant or principal officer of such state veterans
4organization stating that a full-time service office was maintained at the regional
5office by such state veterans organization, or by such state organization and its
6national organization, for the entire 12-month period for which application for a
7grant 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 8Section 2. 66.044 (3) of the statutes is amended to read:
AB759,5,129 66.044 (3) The ordinance shall provide that the governing body of the city or
10village shall authorize an annual detailed audit of its financial transactions and
11accounts by a certified public accountant licensed under ch. 442 and designated by
12the 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 13Section 3. 100.03 (1) (e) of the statutes is amended to read:
AB759,5,1914 100.03 (1) (e) "Certified financial statement" means a financial statement that,
15in the accompanying opinion of an independent certified public accountant or a
16public accountant holding a certificate of authority
licensed under ch. 442, fairly and
17in all material respects represents the financial position of the contractor, the results
18of the contractor's operations and the contractor's cash flows in conformity with
19generally 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 20Section 4. 100.03 (1) (zp) of the statutes is amended to read:
AB759,6,5
1100.03 (1) (zp) "Verified financial statement" means a contractor's financial
2statement that is compiled by an independent certified public accountant or a public
3accountant holding a certificate of authority
licensed under ch. 442 and that contains
4a notarized statement, signed and sworn to by the contractor or an officer of the
5contractor, 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 6Section 5. 127.01 (1r) of the statutes, as affected by 1995 Wisconsin Act 42, is
7amended to read:
AB759,6,128 127.01 (1r) "Audited financial statement" means a financial statement on
9which an independent certified public accountant, or an independent public
10accountant holding a certificate of authority
licensed under ch. 442, has expressed
11an opinion according to generally accepted accounting principles and has conducted
12an 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 13Section 6. 127.01 (25m) (b) of the statutes, as affected by 1995 Wisconsin Act
1442
, is amended to read:
AB759,6,1815 127.01 (25m) (b) The financial statement is reviewed according to generally
16accepted accounting principles by an independent certified public accountant or an
17independent public accountant who holds a certificate of authority
licensed under ch.
18442.
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. 7 19Section 7. 185.982 (1) of the statutes is amended to read:
AB759,7,1220 185.982 (1) No sickness care plan or contract issued thereunder by such
21cooperative association shall interfere with the manner or mode of the practice of

1medicine, optometry, chiropractic or dentistry, the relationship of physician,
2chiropractor, optometrist or dentist and patient, nor the responsibility of physician,
3chiropractor, optometrist or dentist to patient. A plan may require persons covered
4to utilize health care providers designated by the cooperative association. The
5cooperative association may provide health care services directly through providers
6who are employes of the cooperative association or through agreements with
7individual providers or groups of providers organized on a group practice or
8individual practice basis. In making such agreements, no plan may refuse to provide
9coverage for vision care services or procedures provided by an optometrist licensed
10under ch. 449 within the scope of the practice of optometry, as defined in s. 449.01
11(1) (5m), if the plan provides coverage for the same services or procedures when
12provided by another health care provider.
AB759, s. 8 13Section 8. 440.05 (intro.) of the statutes, as affected by 1995 Wisconsin Act 27,
14is amended to read:
AB759,7,17 15440.05 Standard fees. (intro.) The following standard fees apply to all initial
16credentials, except as provided in ss. 440.42, 440.43, 440.44, 440.51, 442.06, 444.03,
17444.05, 444.11, 449.17, 449.18 and 459.46:
AB759, s. 9 18Section 9. 440.08 (2) (a) (intro.) of the statutes, as affected by 1995 Wisconsin
19Act 27
, section 6479, is amended to read:
AB759,7,2220 440.08 (2) (a) (intro.) Except as provided in par. (b) and in ss. 440.51, 442.04,
21442.06, 444.03, 444.05, 444.11, 448.065, 449.17, 449.18 and 459.46, the renewal
22dates and renewal fees for credentials are as follows:
AB759, s. 10 23Section 10. 440.08 (2) (a) 2. of the statutes, as affected by 1995 Wisconsin Act
2427
, is repealed.

Note: This Section repeals an obsolete reference to renewal of a license issued to
a public accountant, since this type of accountant no longer exists.
AB759, s. 11 1Section 11. 442.02 (7) of the statutes is amended to read:
AB759,8,102 442.02 (7) Nothing contained in this chapter shall prevent the employment by
3a certified public accountant, or by a public accountant, or by a firm or corporation,
4furnishing public accounting services as principal, of persons to serve as accountants
5in various capacities, as needed; provided, that such persons work under the control
6and supervision of certified public accountants or accountants with certificates of
7authority
as hereinafter provided, that such employes shall not issue any statements
8or reports over their own names except such office reports to their employer as are
9customary and that such employes are not in any manner held out to the public as
10public accountants as described in this chapter.
Note: This Section deletes from the statute outlining the scope of practice for
public accountants references to a public accountant with a certificate of authority, since
this type of accountant no longer exists.
AB759, s. 12 11Section 12. 442.03 (2) of the statutes is repealed.
Note: This Section deletes the prohibition against practicing as a public
accountant in this state unless the person is granted a certificate of authority.
Certificates of authority for public accountants are no longer granted in this state.
AB759, s. 13 12Section 13. 442.03 (3) of the statutes is amended to read:
AB759,8,1913 442.03 (3) No corporation or other entity and no officer, partner, stockholder
14or employe thereof may lawfully practice in this state as a public accountant or a
15certified public accountant either in the entity's or person's name, or as an employe
16or under an assumed name, unless the natural person has been granted by this
17examining board a certificate of authority as a certified public accountant and unless
18the person or entity, jointly and severally, has complied with all the provisions of this
19chapter, including licensure.
Note: This Section deletes references to a public accountant granted a certificate
of authority from the statute authorizing licensure of corporations or other entities and

officers, partners, stockholders and employes thereof as certified public accountants.
Certificates of authority for public accountants are no longer granted in this state.
AB759, s. 14 1Section 14. 442.04 (3) of the statutes is repealed.
Note: This Section deletes an obsolete statute which refers to qualifications for
applicants for a certificate as a certified public accountant before July 1, 1968.
AB759, s. 15 2Section 15. 442.04 (5) of the statutes is amended to read:
AB759,9,193 442.04 (5) No certificate as a certified public accountant may be granted to any
4person other than a person who is 18 years of age or older, does not have an arrest
5or conviction record, subject to ss. 111.321, 111.322 and 111.335, and, except as
6provided in s. 442.05, has successfully passed a written examination in such subjects
7affecting accountancy as the examining board deems necessary, and, if the
8application was made before July 1, 1968, has had at least 3 years of accounting
9experience, equivalent to that of a senior in public practice. The examining board
10may accept evidence of sufficient technical education in accountancy in lieu of 1 1/2
11years of public accounting experience. If the application was after that date and the
.
12The
applicant has had shall have at least 1 1/2 years accounting experience
13equivalent to that of a senior in public practice, the sufficiency of the experience to
14be judged by the examining board, the. The examining board may supplement the
15written examination by an interview and may use the examination service provided
16by the American institute of certified public accountants. The examining board shall
17ensure that evaluation procedures and examinations are nondiscriminatory, relate
18directly to accountancy and are designed to measure only the ability to perform
19competently as an accountant.
Note: This Section deletes obsolete references to qualifications needed for
applicants for a certificate as a certified public accountant if application was made before
July 1, 1968.
AB759, s. 16 20Section 16. 442.06 of the statutes is repealed.

Note: This Section deletes an obsolete statute authorizing the accounting
examining board to issue certificates of authority to practice public accounting.
AB759, s. 17 1Section 17. 442.07 (title) of the statutes is amended to read:
AB759,10,3 2442.07 (title) Requirements for practice as certified public accountant
3or public accountant.
AB759, s. 18 4Section 18. 442.07 (1) of the statutes is amended to read:
AB759,10,165 442.07 (1) Any person who has been issued a certificate of the person's
6qualifications to practice as a certified public accountant, shall be styled and known
7as a "certified public accountant" and no other person shall assume to use such title
8or the abbreviation "C.P.A." or any other word, words, letters or figures to indicate
9that the person using the same is a certified public accountant. The terms "chartered
10accountant", "public accountant" and "certified accountant" and the abbreviation
11"C.A." are specifically prohibited to such other persons as being prima facie
12misleading to the public. Any person who has been issued a certificate of authority,
13as herein provided, shall be styled and known as a "public accountant" and no other
14person, other than a certified public accountant, shall assume to use such
15designation or any other word, words, letters or figures to indicate that such person
16is entitled to practice as a public accountant.
AB759, s. 19 17Section 19. 442.07 (2) of the statutes is amended to read:
AB759,11,218 442.07 (2) No person may practice in this state as a certified public accountant
19or a public accountant, either in the person's name, under an assumed name, or as
20a member of a partnership, except as provided in s. 442.02 (10), unless the person has
21been granted a certificate by the examining board and secured a license for the
22current licensure period. No person may practice in this state as a certified public
23accountant, as an officer or director of a corporation engaged in the practice of public

1accounting, unless the corporation has secured a license for the current licensure
2period.
AB759, s. 20 3Section 20. 442.07 (3) of the statutes is amended to read:
AB759,11,164 442.07 (3) Any partnership, which is entitled to practice as certified public
5accountants in this state or any other state, every resident member and resident
6manager of which is a certified public accountant of this state, after registering the
7partnership name with the examining board, may use the designation "certified
8public accountants" in connection with the partnership name. Any partnership,
9every member and resident manager of which is a certified public accountant of this
10state or any other state or holds a certificate of authority under this chapter, after
11registering the partnership name with the examining board, may use the
12designation "certified public accountants" in connection with the partnership name.
13An assumed name, in use prior to September 21, 1935, may be used the same as a
14partnership name, provided the individual persons practicing as principals under
15that name hold certificates granted by the examining board and register the name
16with the examining board.
Note: Sections 16 to 19 delete references to public accountants and certificates of
authority for public accountants from the statute relating to requirements for practice,
since these terms are obsolete.
AB759, s. 21 17Section 21. 442.08 of the statutes is amended to read:
AB759,11,23 18442.08 Licensure. Upon application by a holder of an unrevoked Wisconsin
19certificate as a certified public accountant or an unrevoked Wisconsin certificate of
20authority as provided for in this chapter
, the department shall issue a license to the
21holder. A license shall also be issued to any partnership or corporation, upon
22application, which has complied with this chapter. The renewal date and renewal
23fee for licenses issued under this chapter are specified under s. 440.08 (2) (a).

Note: This Section deletes an obsolete reference to a certificate of authority as a
public accountant from the statute relating to licensure of accountants.
AB759, s. 22 1Section 22. 442.10 (1) of the statutes is amended to read:
AB759,12,122 442.10 (1) Whenever any person, as a certified public accountant or public
3accountant
, signs or certifies any report, schedule or statement relative to the affairs
4of any corporation, association or partnership in which the person is financially
5interested or by which the person is regularly engaged as an officer or employe, the
6signature or certification shall be accompanied by a specific statement setting forth
7the fact that the person is financially interested in or is an officer or regular employe
8of the corporation, association or partnership. If the person is both financially
9interested and an officer or regular employe, the statement shall cover both financial
10interest and employment. In the case of a corporation holding a certificate of
11authority
signing or certifying as above, the interest of any of its stockholders shall
12be disclosed.
Note: This Section deletes obsolete references to public accountants and
certificates of authority from the statute relating to signing or certification of a report by
an accountant, when the report relates to affairs in which the accountant has an interest.
AB759, s. 23 13Section 23. 442.11 (4) of the statutes is repealed.
Note: This Section deletes obsolete references to public accountants holding
certificates of authority from the statute relating to penalties for various accounting
practice violations.
AB759, s. 24 14Section 24. 442.11 (6) of the statutes is repealed.
Note: This Section deletes obsolete references to public accountants holding
certificates of authority from the statute relating to penalties for various accounting
practice violations.
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