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.
AB759, s. 25 15Section 25. 442.11 (7) of the statutes is amended to read:
AB759,12,1716 442.11 (7) Who shall practice as a certified public accountant or as a public
17accountant
after his or her certificate has been revoked; or
Note: This Section deletes an obsolete reference to public accountants from the
statute relating to penalties for various accounting practice violations.
AB759, s. 26
1Section 26. 442.11 (8) of the statutes is amended to read:
AB759,13,52 442.11 (8) Who shall as an individual, or, as a member of a partnership or as
3an officer or director of a corporation, practice or permit the partnership or
4corporation to practice as a certified public accountant or as a public accountant
5unless a license has been secured for the current licensure period; or
Note: This Section deletes an obsolete reference to public accountants from the
statute relating to penalties for various accounting practice violations.
AB759, s. 27 6Section 27. 442.11 (9) of the statutes is amended to read:
AB759,13,97 442.11 (9) Who shall sell, buy, give or obtain an alleged certificate as a certified
8public accountant, or a certificate of authority, or a license in any other manner than
9is provided for by this chapter; or
Note: This Section deletes an obsolete reference to certificates of authority from
the statute relating to penalties for various accounting practice violations.
AB759, s. 28 10Section 28. 442.11 (10) of the statutes is amended to read:
AB759,13,1311 442.11 (10) Who attempts to practice as a certified public accountant or as a
12public accountant
under guise of a certificate not granted by the examining board,
13or under cover of a certificate obtained illegally or fraudulently; or
Note: This Section deletes an obsolete reference to public accountants from the
statute relating to penalties for various accounting practice violations.
AB759, s. 29 14Section 29. 442.11 (13) of the statutes is amended to read:
AB759,13,2015 442.11 (13) Who shall, as an individual, or as a member of a partnership or as
16an officer of a corporation, permit to be announced by printed or written statement
17that any report, certificate, exhibit, schedule or statement has been prepared by or
18under supervision of a certified public accountant or by or under supervision of a
19public accountant
when the person who prepared the same was not such certified
20public accountant or public accountant.
Note: This Section deletes obsolete references to public accountants from the
statute relating to penalties for various accounting practice violations.
AB759, s. 30
1Section 30. 442.13 of the statutes is amended to read:
AB759,14,11 2442.13 Ownership of accountant's working papers. All statements,
3records, schedules, working papers and memoranda made by a certified public
4accountant or public accountant incident to or in the course of professional service
5to clients by such accountant, except reports submitted by a certified public
6accountant or public accountant to a client, shall be and remain the property of such
7accountant, in the absence of an express agreement between such accountant and
8the client to the contrary. No such statement, record, schedule, working paper or
9memorandum shall be sold, transferred or bequeathed, without the consent of the
10client or the client's personal representative or assignee, to anyone other than one
11or more surviving partners or new or successor partners of such accountant.
Note: This Section deletes obsolete references to public accountants from the
statute relating to the ownership of an accountant's working papers.
AB759, s. 31 12Section 31. 445.045 (1) (f) of the statutes is amended to read:
AB759,14,1613 445.045 (1) (f) Have completed one year of apprenticeship as prescribed in s.
14445.095 at any time after having completed one year of college work or equivalent
15education and either before or after taking the course in mortuary science required
16by par. (e)
.
Note: This Section deletes the provision in current law relating to eligibility for
a funeral director's license which requires that a funeral director's apprenticeship be
completed either before or after taking the course in mortuary science required by s.
445.045 (1) (e). This will allow the apprenticeship to be done concurrently while taking
the mortuary science course.
AB759, s. 32 17Section 32. 445.06 of the statutes is amended to read:
AB759,15,12 18445.06 Renewal of licenses. The renewal date and renewal fee for a funeral
19directors' director's license are specified under s. 440.08 (2) (a). Before any renewal
20license is delivered to any licensed funeral director, proof must be furnished by the
21applicant, to the satisfaction of the examining board, that the applicant is doing

1business at a recognized funeral establishment, except that if such applicant is not
2doing business at a recognized funeral establishment at the time of application for
3a license, the applicant shall be given a certificate, without additional cost, to the
4effect that the applicant is in good standing as a funeral director, and inactive and
5is not doing business at a recognized funeral establishment. A person who is issued
6an inactive status certificate under this section
shall be entitled to a renewal license
7at any time during that license period, when located at a recognized funeral
8establishment, without upon payment of any additional renewal the fee specified in
9s. 440.05 (7)
. The applicant must also furnish proof of completion of at least 15 hours
10of continuing education during the previous 2-year licensure period, except that new
11licensees are exempt from this requirement during the time between initial licensure
12and commencement of a full 2-year licensure period.
Note: This Section deletes a reference in current law to a funeral director in good
standing and replaces it with the more accurate reference to an inactive funeral director
who is not doing business at a recognized funeral establishment. It also authorizes an
inactive funeral director to transfer to active status by paying the fee currently required
for a transfer of a credential under s. 440.05 (7) (under current law, no fee is required).
AB759, s. 33 13Section 33. 448.13 (1) of the statutes is amended to read:
AB759,15,2214 448.13 (1) Each physician shall, in each 2nd year at the time of application for
15a certificate of registration under s. 448.07, submit proof of attendance at and
16completion of continuing education programs or courses of study approved for at
17least 30 hours of credit by the board within the 2 calendar years immediately
18preceding the calendar year for which the registration is effective date of the
19physician's application for a certificate of registration
. The board may waive this
20requirement if it finds that exceptional circumstances such as prolonged illness,
21disability or other similar circumstances have prevented a physician from meeting
22the requirement.

Note: This Section clarifies that a physician applying for renewal of his or her
certificate of registration must submit proof that he or she has completed at least 30 hours
of continuing education during the 2 years immediately preceding the date of the
physician's application for renewal. Current law requires that the continuing education
be completed within the 2 calendar years preceding the calendar year for which the
certificate of registration is effective, which is confusing since a certificate of registration
is not issued for a calendar year but for a 2-year period that begins on November 1 of each
odd-numbered year.
AB759, s. 34 1Section 34 . 449.01 (title) of the statutes is amended to read:
AB759,16,2 2449.01 (title) Definitions; discrimination prohibited.
AB759, s. 35 3Section 35. 449.01 (intro.) of the statutes is created to read:
AB759,16,44 449.01 (intro.) In this chapter:
AB759, s. 36 5Section 36. 449.01 (1) of the statutes is renumbered 449.01 (5m).
AB759, s. 37 6Section 37. 449.01 (1m) of the statutes is created to read:
AB759,16,87 449.01 (1m) Credential. "Credential" means a license, certification or
8certificate of registration that is issued under this chapter.
AB759, s. 38 9Section 38. 449.01 (3) of the statutes is renumbered 449.015 and amended to
10read:
AB759,16,15 11449.015 Discrimination prohibited. Any agency of the state, county,
12municipality or school district shall accept the optometric services , as defined listed
13in sub. (1), of s. 449.01 (5m) that are provided by optometrists licensed under this
14chapter, on the same basis as those of any other person authorized by law to render
15such services.
AB759, s. 39 16Section 39. 449.01 (4) of the statutes is amended to read:
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