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16. 442.06 of the statutes is repealed.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:
AB759,16,1817
449.01
(4) (title)
Examining board.
In this chapter, "examining "Examining 18board" means optometry examining board.
AB759, s. 40
19Section
40
. 449.07 (1) (intro.) of the statutes is amended to read:
AB759,17,220
449.07
(1) (intro.) The examining board, by order, may reprimand
a credential
21holder and may deny, limit, suspend or revoke any
license or certificate of
1registration credential if the
licensee or registrant credential holder or applicant for
2a credential:
Note: Sections 34 to 40 establish the authority of the optometry examining board
to deny a credential (defined as a license, certification or certificate of registration) to an
applicant for a credential on the same grounds on which the optometry examining board
may deny, limit, suspend or revoke the credential of a person who already holds the
credential.
AB759, s. 41
3Section
41. 449.18 (7) of the statutes is amended to read:
AB759,17,94
449.18
(7) The examining board shall promulgate rules requiring applicants
5for renewal under sub. (4) to attend continuing education courses approved by the
6examining board. The rules shall establish criteria for the approval of such courses
7and may not require an applicant for renewal to attend more than 30 hours of courses
8within the 2
calendar years immediately preceding the
expiration date
specified in
9sub. (4) of the applicant's application for renewal.
Note: This
Section establishes that an optometrist who is certified to use
therapeutic pharmaceuticals or to remove foreign bodies from an eye must complete at
least 30 hours of continuing education during the 2-year period immediately preceding
the date of his or her application for renewal of the certification. This eliminates the
possibility that an optometrist applying for renewal of his or her certificate could take
advantage of the 5-year credential renewal grace period created by
1991 Wisconsin Act
39 and satisfy the continuing education requirement using course work completed up to
7 years before the date of the renewal application.
AB759, s. 42
10Section
42. 450.08 (2) (a) of the statutes is amended to read:
AB759,17,1711
450.08
(2) (a) A pharmacist's license may be renewed by paying the applicable
12fee specified under s. 440.08 (2) (a) on or before the applicable renewal date specified
13under s. 440.08 (2) (a).
Failure to obtain renewal
If a pharmacist fails to renew his
14or her license within the time period specified under
this paragraph terminates the
15right of the person to be licensed as a s. 440.08 (3) (b), the pharmacist
, and such right
16can may restore his or her license only
be acquired by passing an examination to the
17satisfaction of the board.
Note: This
Section reconciles the provision in current law that does not allow for
renewal of a pharmacist's license without an examination once the license renewal date
has passed with the general 5-year credential renewal grace period, created by
1991
Wisconsin Act 39, that allows the department of regulation and licensing or an examining
board to renew a credential within 5 years after the credential renewal date without
requiring the credential holder to pass an examination.
AB759, s. 43
1Section
43. 632.87 (2) of the statutes is amended to read:
AB759,18,72
632.87
(2) No insurer may, under a contract or plan covering vision care
3services or procedures, refuse to provide coverage for vision care services or
4procedures provided by an optometrist licensed under ch. 449 within the scope of the
5practice of optometry, as defined in s. 449.01
(1)
(5m), if the contract or plan includes
6coverage for the same services or procedures when provided by another health care
7provider.
AB759, s. 44
8Section
44. 632.87 (2m) (a) (intro.) of the statutes is amended to read:
AB759,18,119
632.87
(2m) (a) (intro.) No health maintenance organization or preferred
10provider plan that provides vision care services or procedures within the scope of the
11practice of optometry, as defined in s. 449.01
(1)
(5m), may do any of the following:
AB759, s. 45
12Section
45. 632.87 (2m) (a) 2. of the statutes is amended to read:
AB759,18,1813
632.87
(2m) (a) 2. Fail to provide to persons covered by the health maintenance
14organization or preferred provider plan, at the time vision care services or
15procedures are needed, the opportunity to choose optometrists from the listing under
16subd. 1. from whom the persons may obtain covered vision care services and
17procedures within the scope of the practice of optometry, as defined in s. 449.01
(1) 18(5m).
AB759, s. 46
19Section
46. 632.87 (2m) (a) 4. of the statutes is amended to read:
AB759,19,320
632.87
(2m) (a) 4. When vision care services or procedures are deemed
21appropriate by the health maintenance organization or preferred provider plan,
22restrict or discourage a person covered by the health maintenance organization or
1preferred provider plan from obtaining covered vision care services or procedures,
2within the scope of the practice of optometry as defined in s. 449.01
(1) (5m), from
3participating optometrists solely on the basis that the providers are optometrists.