AB892, s. 33
13Section
33. 442.10 (1) of the statutes is amended to read:
AB892,11,2514
442.10
(1) Whenever any person, as a certified public accountant or public ac
15countant, signs or certifies any report, schedule or statement relative to the affairs
16of any
corporation, association or partnership business entity in which the person is
17financially interested or by which the person is regularly engaged as
an officer a busi
18ness representative or employe, the signature or certification shall be accompanied
19by a specific statement setting forth the fact that the person is financially interested
20in or is
an officer a business representative or regular employe of the
corporation,
21association or partnership business entity. If the person is both financially inter
22ested and
an officer a business representative or regular employe, the statement
23shall cover both financial interest and employment. In the case of a corporation hold
24ing a certificate of authority signing or certifying as above, the interest of any of its
25stockholders shall be disclosed.
AB892, s. 34
1Section
34. 442.10 (2) of the statutes is amended to read:
AB892,12,92
442.10
(2) Notwithstanding sub. (1), no person licensed under this chapter, and
3no
firm business entity of which the person is a
partner or shareholder business rep
4resentative, may express an opinion as an independent certified public accountant
5on financial statements of any enterprise unless the person and the
firm business
6entity are independent of the enterprise. The requirement for independence under
7this subsection also extends to the spouse of such a person and to other relatives hav
8ing a financial or business relationship with the enterprise which, in the opinion of
9the examining board, may impair independence.
AB892, s. 35
10Section
35. 442.11 (2) of the statutes is amended to read:
AB892,12,1611
442.11
(2) Who, when practicing under an assumed name, or as a
member busi
12ness representative of a
partnership business entity, other than one which is regis
13tered under s. 442.07 as composed of certified public accountants, or as
an officer a
14business representative of a
corporation business entity, announces, either in writ
15ing or by printing, that the assumed name
, partnership or
corporation business enti
16ty is practicing as a certified public accountant; or
AB892, s. 36
17Section
36. 442.11 (3) of the statutes is amended to read:
AB892,12,2118
442.11
(3) Who, as a member of a
partnership business entity, announces, ei
19ther in writing or by printing, that the
partnership
business entity is practicing as
20"public accountant" or "public accountants" unless the
partnership business entity 21is registered as such under s. 442.07; or
AB892, s. 37
22Section
37. 442.11 (4) of the statutes is amended to read:
AB892,13,223
442.11
(4) Who, as
an officer a business representative of a
corporation busi
24ness entity, permits it to practice as a public accountant unless it is registered with
1the examining board, and holds an unrevoked certificate of authority from the ex
2amining board; or
AB892, s. 38
3Section
38. 442.11 (8) of the statutes is amended to read:
AB892,13,84
442.11
(8) Who shall as an individual, or, as a
member of a partnership or as
5an officer or director business representative of a
corporation business entity, prac
6tice or permit the
partnership or corporation business entity to practice as a certified
7public accountant or as a public accountant unless a license has been secured for the
8current licensure period; or
AB892, s. 39
9Section
39. 442.11 (13) of the statutes is amended to read:
AB892,13,1610
442.11
(13) Who shall, as an individual, or as a
member business representa
11tive or employe of a
partnership or as an officer of a corporation business entity, per
12mit to be announced by printed or written statement that any report, certificate, ex
13hibit, schedule or statement has been prepared by or under supervision of a certified
14public accountant or by or under supervision of a public accountant when the person
15who prepared the same was not such certified public accountant or public accoun
16tant.
AB892, s. 40
17Section
40. 442.12 (3) of the statutes is amended to read:
AB892,13,2318
442.12
(3) In the case of a
corporation or a partnership business entity, revoke,
19limit or suspend the license of the
partnership or corporation business entity, or rep
20rimand it, if it is found that any
officer, director or member business representative
21or employe has been guilty of such act or omission as would be cause for revoking,
22limiting or suspending a certificate or license to the person as an individual or for
23reprimanding the person.
AB892, s. 41
24Section
41. 442.13 of the statutes is amended to read:
AB892,14,11
1442.13 Ownership of accountant's working papers. All statements, re
2cords, schedules, working papers and memoranda made by a certified public accoun
3tant or public accountant incident to or in the course of professional service to clients
4by such accountant, except reports submitted by a certified public accountant or pub
5lic accountant to a client, shall be and remain the property of such accountant, in the
6absence of an express agreement between such accountant and the client to the con
7trary. No such statement, record, schedule, working paper or memorandum shall
8be sold, transferred or bequeathed, without the consent of the client or the client's
9personal representative or assignee, to anyone other than
one or more a surviving
10partners business entity or
new or a successor
partners of such accountant business
11entity.
AB892, s. 42
12Section
42. 443.08 (title) of the statutes is amended to read:
AB892,14,14
13443.08 (title)
Registration requirement:
firms, partnerships and corpo
14rations business entities.
AB892, s. 43
15Section
43. 443.08 (1) of the statutes is amended to read:
AB892,15,216
443.08
(1) The practice of architecture, professional geology and professional
17engineering pertaining to the internal operations of a
firm, partnership or corpora
18tion business entity may be performed by employes if the architectural, professional
19geological or professional engineering services are performed by or under the direct
20supervision of architects, professional geologists or professional engineers registered
21under this chapter, or persons exempt from registration under s. 443.14. Registered
22or exempt architectural, professional geological or professional engineering em
23ployes may provide architectural, professional geological or professional engineering
24data with respect to the manufacture, sale and utilization of the products of the
firm,
1partnership or corporation business entity to other registered or exempt architects,
2professional geologists or professional engineers.
AB892, s. 44
3Section
44. 443.08 (2) of the statutes is amended to read:
AB892,15,124
443.08
(2) The practice of or the offer to practice architecture, professional geol
5ogy, professional engineering or designing by individual architects, professional
6geologists, professional engineers or designers registered or granted a permit under
7this chapter, through a
firm, partnership or corporation business entity as
princi
8pals, officers, employes or
agents business representatives, is permitted subject to
9this chapter, if all personnel who practice or offer to practice in its behalf as archi
10tects, professional geologists, professional engineers or designers are registered or
11granted a permit under this chapter and
, if the
business entity is a corporation, the 12corporation has been issued a certificate of authorization under sub. (3).
AB892, s. 45
13Section
45. 443.08 (4) (a) of the statutes is amended to read:
AB892,15,2114
443.08
(4) (a) No
firm, partnership or corporation business entity may be re
15lieved of responsibility for the conduct or acts of its
agents, business representatives
16or employes
or officers by reason of its compliance with this chapter, nor may any in
17dividual practicing architecture, landscape architecture, professional geology, pro
18fessional engineering or designing be relieved of responsibility for architectural,
19landscape architectural, professional geological, professional engineering or design
20ing services performed by reason of his or her employment or relationship with the
21firm, partnership or corporation business entity.
AB892, s. 46
22Section
46. 443.08 (4) (b) of the statutes is amended to read:
AB892,16,723
443.08
(4) (b) All final drawings, specifications, plans, reports or other architec
24tural, geological, engineering or designing papers or documents involving the prac
25tice of architecture, professional geology, professional engineering or designing, or
1landscape architectural papers or documents prepared by a landscape architect reg
2istered under this chapter, prepared for the use of the
corporation business entity,
3for delivery by it to any person or for public record within the state shall be dated and
4bear the signature and seal of the architect, landscape architect, professional geolo
5gist, professional engineer or designer who was in responsible charge of their prepa
6ration. This paragraph does not apply to persons exempt under s. 443.14 (3), (4) or
7(5).
AB892, s. 47
8Section
47. 443.08 (5) of the statutes is amended to read:
AB892,16,169
443.08
(5) No
firm, partnership or corporation business entity may engage in
10the practice of or offer to practice architecture, professional geology, professional en
11gineering or designing in this state, or use in connection with its name or otherwise
12assume, use or advertise any title or description tending to convey the impression
13that it is engaged in the practice of architecture, professional geology, professional
14engineering or designing, nor may it advertise or offer to furnish an architectural,
15professional geological, professional engineering or designing service, unless the
16firm, partnership or corporation business entity has complied with this chapter.
AB892, s. 48
17Section
48. 443.08 (6) of the statutes is amended to read:
AB892,16,2418
443.08
(6) Any firm, partnership or corporation using the word "engineering"
19or any of its derivatives in its name prior to April 24, 1964, shall be permitted to con
20tinue to do so and shall be permitted to use such word in any new
firm, partnership
21or corporation business entity formed as a result of a reorganization of the firm, part
22nership or corporation, if the
firm, partnership or corporation business entity does
23not practice or offer to practice architecture, professional engineering or designing
24unless it complies with all other applicable provisions of this chapter.
AB892, s. 49
25Section
49. 443.11 (2) of the statutes is amended to read:
AB892,17,9
1443.11
(2) The examining board may reprimand or may limit, suspend or re
2voke the certificate of authorization of a corporation if any of its
agents, business rep
3resentatives or employes
or officers has committed any act or has been guilty of any
4conduct which would authorize a reprimand or a limitation, suspension or revocation
5of the certificate of registration of a registrant or the certificate of record of an engi
6neer-in-training under this chapter, unless the corporation submits evidence satis
7factory to the examining board that the
agent, business representative or employe
8or officer is not now practicing or offering to practice architecture, professional geolo
9gy or professional engineering in its behalf.
AB892, s. 50
10Section
50. 443.14 (4) of the statutes is amended to read:
AB892,17,1911
443.14
(4) Any person who practices architecture, professional geology or pro
12fessional engineering, exclusively as a regular employe of a
private company or cor
13poration business entity, by rendering to the
company or corporation business entity 14architectural, professional geological or professional engineering services in connec
15tion with its operations, so long as the person is thus actually and exclusively
16employed and no longer, if the
company or corporation
business entity has at least
17one architect, professional geologist or professional engineer who is registered under
18this chapter in responsible charge of the
company's or corporation's business entity's 19architectural, professional geological or professional engineering work in this state.
AB892, s. 51
20Section
51. 443.15 (2) of the statutes is amended to read:
AB892,18,321
443.15
(2) Nothing in this chapter prevents any person
, firm or corporation or
22business entity from making plans and specifications for or supervising the erection,
23enlargement or alteration of any new building containing less than 50,000 cubic feet
24total volume or addition to a building which by reason of such addition results in a
25building containing less than 50,000 cubic feet total volume or structural alteration
1to a building containing less than 50,000 cubic feet total volume. Nothing in this
2chapter prevents any person
, firm or corporation
or business entity from making re
3pairs or interior alterations to buildings which do not affect health or safety.
AB892, s. 52
4Section
52. 445.01 (8) of the statutes is amended to read:
AB892,18,65
445.01
(8) "Person" includes
firm, corporation, partnership, cooperative and
6association of individuals any business entity.
AB892, s. 53
7Section
53. 445.105 (4) of the statutes is amended to read:
AB892,18,128
445.105
(4) Violations of this chapter or any rules or regulations of the examin
9ing board committed by any person, or
an officer, agent or by a business representa
10tive or employe with the knowledge or consent of any person operating such funeral
11establishments
, shall be considered sufficient cause for reprimand or for limitation,
12suspension or revocation of such funeral establishment permit.
AB892, s. 54
13Section
54. 448.08 (1) of the statutes is amended to read:
AB892,18,2014
448.08
(1) Fee splitting. Except as otherwise provided in this section, no per
15son licensed or certified under this chapter may give or receive, directly or indirectly,
16to or from any person
, firm or corporation or business entity any fee, commission, re
17bate or other form of compensation or anything of value for sending, referring or
18otherwise inducing a person to communicate with a licensee in a professional capac
19ity, or for any professional services not actually rendered personally or at his or her
20direction.
AB892, s. 55
21Section
55. 448.08 (2) of the statutes is amended to read:
AB892,19,922
448.08
(2) Separate billing required. Any person licensed under this chapter
23who renders any medical or surgical service or assistance whatever, or gives any
24medical, surgical or any similar advice or assistance whatever to any patient, physi
25cian or
corporation business entity, or to any other institution or organization of any
1kind, including a hospital, for which a charge is made to such patient receiving such
2service, advice or assistance, shall, except as authorized by Title 18 or Title 19 of the
3federal social security act, render an individual statement or account of the charges
4therefor directly to such patient, distinct and separate from any statement or account
5by any physician or other person, who has rendered or who may render any medical,
6surgical or any similar service whatever, or who has given or may give any medical,
7surgical or similar advice or assistance to such patient, physician,
corporation busi
8ness entity, or to any other institution or organization of any kind, including a hospi
9tal.
AB892, s. 56
10Section
56. 452.09 (1) (b) of the statutes is amended to read:
AB892,19,1311
452.09
(1) (b) The name and address of the applicant; if the applicant is a
part
12nership business entity, the name and address of each
member; and if the applicant
13is a corporation, the name and address of each of its officers
business representative.
AB892, s. 57
14Section
57. 452.09 (1) (d) of the statutes is amended to read:
AB892,19,1815
452.09
(1) (d) The business or occupation engaged in by the applicant, or if a
16partnership business entity, by each
member, or if a corporation, by each officer
busi
17ness representative, for a period of at least 2 years immediately preceding the date
18of the application.
AB892, s. 58
19Section
58. 452.09 (1) (e) of the statutes is amended to read:
AB892,19,2420
452.09
(1) (e) Any other information which the department may reasonably re
21quire to enable it to determine the competency of each applicant, including each
22member business representative of the
partnership, or each officer of the corporation 23business entity, to transact the business of a broker or salesperson in a manner which
24safeguards the interests of the public.
AB892, s. 59
25Section
59. 452.10 (1) of the statutes is amended to read:
AB892,20,3
1452.10
(1) An application shall be verified by the applicant. If made by a
part
2nership business entity it shall be verified by at least 2
members. If made by a corpo
3ration it shall be verified by the president and secretary business representatives.
AB892, s. 60
4Section
60. 452.12 (2) (a) of the statutes is amended to read:
AB892,20,95
452.12
(2) (a) A license may be issued to a
corporation business entity if the
6corporation business entity has at least one
officer business representative licensed
7as a broker. The license issued to the
corporation
business entity entitles each
officer 8business representative of the
corporation business entity who is a licensed broker
9to act as a broker on behalf of the
corporation business entity.
AB892, s. 61
10Section
61. 452.12 (2) (b) of the statutes is repealed.
AB892, s. 62
11Section
62. 452.12 (2) (c) of the statutes is amended to read:
AB892,20,1712
452.12
(2) (c) Application for a
corporate or partnership business entity license
13shall be made on forms prescribed by the department, listing the names and address
14es of all
officers and partners business representatives, and shall be accompanied by
15the fee specified in s. 440.05 (1). If there is a change in any of the
officers or partners 16business representatives, the change shall be reported to the department, on the
17same form, within 30 days after the effective date of the change.
AB892, s. 63
18Section
63. 452.133 (3) (b) of the statutes is amended to read:
AB892,20,2219
452.133
(3) (b) Act in a transaction on the broker's own behalf, on behalf of the
20broker's immediate family
or firm, or on behalf of any organization or business entity
21in which the broker has an interest, unless the broker has the written consent of all
22parties to the transaction.
AB892, s. 64
23Section
64. 452.14 (4) of the statutes is amended to read:
AB892,21,524
452.14
(4) If a broker is a
company
business entity it shall be sufficient cause
25for reprimand or for the limitation, suspension or revocation of a broker's license that
1any
officer, director or trustee business representative of the
company, or any mem
2ber of a partnership business entity, or anyone who has a financial interest in or is
3in any way connected with the operation of a brokerage business, has been guilty of
4any act or omission which would be cause for refusing a broker's license to such per
5son as an individual.
AB892, s. 65
6Section
65. 452.22 (2) of the statutes is amended to read:
AB892,21,147
452.22
(2) The certificate of the secretary or his or her designee to the effect that
8a specified individual
, partnership or
corporation business entity is not or was not
9on a specified date the holder of a broker's, salesperson's or time-share salesperson's
10license or registration, or that a specified license or registration was not in effect on
11a date specified, or as to the issuance, limitation, suspension or revocation of any li
12cense or registration or the reprimand of any holder thereof, the filing or withdrawal
13of any application or its existence or nonexistence, is prima facie evidence of the facts
14therein stated for all purposes in any action or proceedings.
AB892, s. 66
15Section
66. 458.22 of the statutes is amended to read:
AB892,21,21
16458.22 Use of title restricted to individual. No
firm, partnership, corpora
17tion business entity or other group of individuals may use the title "Wisconsin certi
18fied appraisers", "Wisconsin certified general appraisers", "Wisconsin certified resi
19dential appraisers", "Wisconsin licensed appraisers" or any similar title in
20connection with the name or signature of the
firm, partnership, corporation business
21entity or group of individuals.
AB892, s. 67
22Section
67. 459.02 (2) of the statutes is amended to read:
AB892,22,423
459.02
(2) Nothing in this subchapter shall prohibit any
corporation or mercan
24tile establishment business entity which maintains an established business address
25from engaging in the business of selling or offering for sale hearing aids at retail
1without a license, provided that for the purpose of selling and fitting hearing aids it
2employs persons licensed under this subchapter. Such
corporation or mercantile es
3tablishment business entity shall annually file with the examining board a list of all
4persons employed for the purpose of selling and fitting hearing aids.
AB892, s. 68
5Section
68. 480.01 (3) (b) of the statutes is amended to read:
AB892,22,96
480.01
(3) (b) If the auction company is a
partnership, association or corpora
7tion business entity, any
partner of the partnership, officer or director of the associa
8tion or officer or director of the corporation business representative of the business
9entity.
AB892, s. 69
10Section
69. 480.08 (3) (c) of the statutes is amended to read:
AB892,22,1611
480.08
(3) (c) Subject to ss. 111.321, 111.322 and 111.335, submits evidence sat
12isfactory to the department that the person does not have an arrest or conviction re
13cord and, if the person is a
partnership, association or corporation business entity,
14that no
partner of the partnership, officer or director of the association or officer or
15director of the corporation business representative of the business entity has an ar
16rest or conviction record.
AB892, s. 70
17Section
70.
Effective dates. This act takes effect on the day after publica
18tion, except as follows:
AB892,22,20
19(1)
The repeal and recreation of section 440.47 (5) of the statutes takes effect
20on July 1, 1996.