1999 Wisconsin Act 85

(3) That there exists a gross disparity between the price of goods or services and their value as measured by the price at which similar goods or services are readily obtainable by other customers, or by other tests of true value;.

(4) The fact that That the practice may enable merchants to take advantage of the inability of customers reasonably to protect their interests by reason of physical or mental infirmities, illiteracy or inability to understand the language of the agreement, ignorance or lack of education or similar factors;.

(5) That the terms of the transaction require customers to waive legal rights;.

(6) That the terms of the transaction require customers to unreasonably jeopardize money or property beyond the money or property immediately at issue in the transaction;.

(7) That the natural effect of the practice is to cause or aid in causing customers to misunderstand the true nature of the transaction or their rights and duties thereunder under the transaction.

(8) That the writing purporting to evidence the obligation of the customers in the transaction contains terms or provisions or authorizes practices prohibited by law; and.

Note: The section (intro.) is amended in accordance with current style for (intro.) provisions and the subsequent subsections are amended to correspond with the amended (intro.). Punctuation is replaced for internal consistency and conformity with current style. Specific references are inserted.

85,85 Section 85. 426.110 (4) (c) of the statutes is amended to read:

426.110 (4) (c) Except as provided in par. (e), no action for damages may be maintained under this section if an appropriate remedy (, which shall include actual damages and may include penalties), is given, or agreed to be given within a reasonable time, to such party within 30 days after receipt of such notice.

Note: Replaces parentheses consistent with current style.

85,86 Section 86. 442.01 (1) of the statutes is renumbered 442.001 and amended to read:

442.001 Definition. In this chapter, "examining board" means the accounting examining board.

Note: Moves definition applicable to the entire chapter to a separate definition section consistent with current style.

85,87 Section 87. 442.02 (intro.) of the statutes is renumbered 442.02 (1m) (intro.) and amended to read:

442.02 (1m) (intro.) A person shall be deemed considered to be in practice as a public accountant, within the meaning and intent of this chapter if any of the following conditions is met:

Note: This provision is amended in accordance with current style for (intro.) provisions and renumbered so that subsections that do not fit grammatically or by subject matter within the series under the (intro.) can be separated. A disfavored term is replaced in conformity with current style. See the next section of this bill.

85,88 Section 88. 442.02 (1) to (5) of the statutes are renumbered 442.02 (1m) (a) to (e) and amended to read:

442.02 (1m) (a) Who The person holds himself or herself out to the public in any manner as one skilled in the knowledge, science and practice of accounting, and as qualified and ready to render professional service therein as a public accountant for compensation; or.

(b) Who The person maintains an office for the transaction of business as a public accountant, or who, except as an employe of a public accountant, practices accounting, as distinguished from bookkeeping, for more than one employer; or.

(c) Who The person offers to prospective clients to perform for compensation, or who does perform performs on behalf of clients for compensation, professional services that involve or require an audit of financial transactions and accounting records; or.

(d) Who The person prepares for clients reports of audits, balance sheets, and other financial, accounting and related schedules, exhibits, statements or reports which that are to be used for publication or for credit purposes, or are to be filed with a court of law or with any other governmental agency, or for any other purpose; or.

(e) Who The person, in general or as an incident to such work, renders professional assistance to clients for compensation in any or all matters relating to accounting procedure and the recording and presentation of financial facts.

85,89 Section 89. 442.02 (5m) (a) of the statutes is renumbered 442.02 (1m) (f) and amended to read:

442.02 (1m) (f) Who The person signs or affixes his or her name or any trade or assumed name used by the person in his or her business or profession to an opinion or certificate attesting to the reliability of any representation or estimate in regard to any person or organization embracing financial information, financial transactions or accounting records.

Note: The paragraphs, renumbered by this section of the bill fit grammatically within the series under sub. (1m) (intro.), as renumbered by this bill, while the remaining subsections do not. These provisions are amended to accommodate the amendment of sub. (1m) (intro.) and to conform with current style. Punctuation is replaced for internal consistency and conformity with current style. Improperly used "which" and passive verb are replaced in conformity with current style. See the previous and next section of this bill.

85,90 Section 90. 442.02 (5m) (b) of the statutes is renumbered 442.02 (5m) and amended to read:

442.02 (5m) This subsection Subsection (1m) (f) does not prohibit any officer, employe, partner or principal of any organization from affixing his or her signature to any statement or report in reference to the affairs of that organization with any wording designating the position, title or office which that he or she holds in that organization. This subsection and does not prohibit any act of a public official or public employe in the performance of his or her duties.

Note: This provision does not fit grammatically within the series under sub. (1m) (intro.), as renumbered by this bill, and is made a separate subsection and cross-references are amended accordingly. Improperly used "which" is replaced in conformity with current style. See the previous and next section of this bill.

85,91 Section 91. 442.02 (6) of the statutes is amended to read:

442.02 (6) Every member of a partnership, and every officer and director of a corporation who, in such the capacity of partner, officer or director, does any of the things enumerated in subs. (1) sub. (1m) (a) to (5m) (f), shall be deemed considered to be in practice as a public accountant.

Note: Cross-references are amended to reflect renumbering by this bill. Disfavored terms are replaced in conformity with current style.

85,92 Section 92. 442.02 (7) of the statutes is renumbered 442.02 (7) (intro.) and amended to read:

442.02 (7) (intro.) Nothing contained in this chapter shall prevent the employment by a certified public accountant, or by a public accountant, or by a firm or corporation, furnishing public accounting services as principal, of persons to serve as accountants in various capacities, as needed; provided, that such persons, if all of the following conditions are met:

(a) The employes serving as accountants work under the control and supervision of certified public accountants, or accountants with certificates of authority as hereinafter provided, that such granted under s. 442.06.

(b) Those employes serving as accountants shall not issue any statements or reports over their own names except such office reports to their employer as that are customary and that such.

(c) The employes serving as accountants are not in any manner held out to the public as public accountants as described in this chapter.

Note: Provision is subdivided, disfavored terms are replaced and a specific cross-reference is added for improved readability and conformity with current style.

85,93 Section 93. 442.02 (9) of the statutes is renumbered 442.02 (9) (intro.) and amended to read:

442.02 (9) (intro.) Nothing contained in this chapter shall apply to any persons who may be employed by more than one person, partnership or corporation, for the purpose of keeping books, making trial balances or statements, and preparing audits or reports, provided such if all of the following requirements are met:

(a) The audits or reports described in this subsection are not used or issued by the employers as having been prepared by a public accountant and provided such.

(b) The persons employed as described in this subsection do not do any of the things enumerated in sub. (5m) (a), (1m) (f) without complying with sub. (5m) (b).

Note: Provision is subdivided, disfavored terms are replaced for improved readability and conformity with current style. Cross-references are amended to reflect renumbering by this bill.

85,94 Section 94. 442.11 (intro.) and (1) to (13) of the statutes are amended to read:

442.11 Penalties. (intro.) Any person shall be deemed guilty of a misdemeanor, and shall Whoever does any of the following may, for each offense, be fined not more than $500 for each offense, or imprisoned in the county jail for not more than one year, or both:

(1) Who shall use Uses any other term other than certified public accountant or the abbreviation C. P. A. to indicate that he or she is a public accountant with a specially granted title; or.

(2) Who, when While practicing under an assumed name, or as a member of a partnership, other than one which a partnership that is registered under s. 442.07 as composed of certified public accountants, or as an officer of a corporation, announces, either in writing or by printing, that the assumed name, partnership or corporation is practicing as a certified public accountant; or.

(3) Who, as As a member of a partnership, announces, either in writing or by printing, that the partnership is practicing as "public accountants" unless the partnership is registered as such under s. 442.07; or .

(4) Who, as As an officer of a corporation, permits it the corporation to practice as a public accountant unless it is registered with the examining board, and holds an unrevoked certificate of authority from the examining board; or.

(5) Who holds Holds himself or herself out to the public as a certified public accountant or who assumes to practice as a certified public accountant unless he or she has been granted a certificate as such a certified public accountant from the examining board; or.

(6) Who holds Holds himself or herself out to the public as a public accountant or who assumes to practice as a public accountant unless he or she has been granted a certificate of authority from the examining board; or.

(7) Who shall practice Practices as a certified public accountant or as a public accountant after his or her certificate has been revoked; or.

(8) Who shall as As an individual, or, as a member of a partnership or as an officer or director of a corporation, practice practices or permit permits the partnership or corporation to practice as a certified public accountant or as a public accountant unless a license has been secured for the current licensure period; or.

(9) Who shall sell, buy, give Sells, buys, gives or obtain obtains an alleged certificate as a certified public accountant, or a certificate of authority, or a license in any other manner other than is that provided for by this chapter; or.

(10) Who attempts Attempts to practice as a certified public accountant or as a public accountant under the guise of a certificate not granted by the examining board, or under cover of a certificate obtained illegally or fraudulently; or.

(11) Who shall certify Certifies to any false or fraudulent report, certificate, exhibit, schedule or statement; or.

(12) Who shall attempt Attempts by any subterfuge to evade the provisions of this chapter while practicing as a public accountant; or.

(13) Who shall, as As an individual, or as a member of a partnership or as an officer of a corporation, permit permits to be announced by printed or written statement that any report, certificate, exhibit, schedule or statement has been prepared by or under supervision of a certified public accountant or by or under supervision of a public accountant when the person who prepared the same report, certificate, exhibit, schedule or statement was not such a certified public accountant or public accountant.

Note: Amends section (intro.) in accordance with current style for (intro.) provisions and amends the subsequent subsections accordingly. Disfavored terms are replaced in conformity with current style. See the next section of this bill.

85,95 Section 95. 442.11 (14) to (16) of the statutes are renumbered 442.115 (1) to (3) and amended to read:

442.115 (1) If it appears upon complaint to the examining board by any person, or it is known to the examining board, that any person has violated this chapter, the examining board may investigate, subject to the rules promulgated under s. 440.03 (1). The district attorney of the county in which violations of this chapter are known or alleged to have occurred shall promptly investigate complaints, from any source, of such violations of this chapter and prosecute if the facts so warrant. Upon request from the examining board, and where when the facts warrant, the appropriate district attorney shall promptly seek an injunction against any person who is violating this chapter.

(2) Following the refusal or failure of If the district attorney fails or refuses to act within a time which it deems that the examining board considers reasonable, the examining board may request the attorney general to institute a prosecution or to seek an injunction for violation of this chapter.

(3) If a person has engaged, or is about to engage, in an act or practice which that constitutes, or will constitute, a violation of this chapter, the examining board in its own right or on behalf of an individual complainant may apply to the appropriate court for an order enjoining the act or practice. Upon a showing by the examining board or the complainant that the person has engaged, or is about to engage, in any such act or practice in violation of this chapter, the court may grant an injunction, restraining order or other appropriate order without bond.

Note: The subject matter of these provisions do not correspond to, nor do they fit grammatically within, the list of violations under s. 442.11 (intro.) and accordingly are moved to a separate section. Disfavored terms and incorrectly used "which" are replaced in conformity with current style.

85,96 Section 96. 442.115 (title) of the statutes is created to read:

442.115 (title) Enforcement actions for violations of this chapter.

Note: See the previous section of this bill.

85,97 Section 97. 443.02 (4) (a) of the statutes is renumbered 443.02 (4).

Note: Eliminates unnecessary paragraph designation. Section 443.02 (4) is not divided into multiple paragraphs.

85,98 Section 98. 443.04 (1) (a) and (b) of the statutes are amended to read:

443.04 (1) (a) A diploma of graduation, or a certificate, from an engineering school or college approved by the examining board as of satisfactory standing in an engineering course of not less than 4 years, together with an additional 4 years of experience in engineering work of a character satisfactory to the examining board and indicating that the applicant is competent to be placed in responsible charge of such engineering work; or.

(b) A specific record of 8 or more years of experience in engineering work of a character satisfactory to the examining board and indicating that the applicant is competent to be placed in responsible charge of such engineering work; or.

85,99 Section 99. 443.18 (1) (title) of the statutes is created to read:

443.18 (1) (title) Unauthorized practice; penalty.

Note: The treatments by this bill will result in all subsections of s. 443.18 having titles.

85,100 Section 100. 443.18 (2) (a) (title) of the statutes is renumbered 443.18 (2) (title).

Note: Section 443.18 (2) has no title, and s. 443.18 (2) (a) and (b) each are titled "Injunction". This renumbering applies the title to all of the subsection and with the creation of s. 443.18 (1) (title) by the previous section of this bill results in all subsections of s. 443.18 having titles. Paragraph (b) (title) is repealed by the next section of this bill.

85,101 Section 101. 443.18 (2) (b) (title) of the statutes is repealed.

Note: See the previous section of this bill.

85,102 Section 102. 444.17 (3) of the statutes is renumbered 444.17 (3) (a) (intro.) and amended to read:

444.17 (3) (a) (intro.) This chapter does not apply to amateur boxing or sparring exhibitions conducted by or held under the auspices of any public recreation department supported by town, village, city, county, state or federal funds, in any intradepartmental or interdepartmental exhibitions, provided: (a) that such if all of the following conditions are met:

1. The exhibitions are between bona fide members of boxing classes conducted by such the public recreation departments, (b) that such.

2. The public recreation departments under subd. 1. are members of a recognized state association of public recreation departments, (c) and that each such.

3. The amateur boxing or sparring exhibition is sanctioned by the department.

(b) The application for the sanction under par. (a) 3. of each exhibition shall be made in writing to the department at least 2 weeks prior to the exhibition. A fee of $5 shall accompany the application, said fee to cover the cost of sanction and expenses of an inspector, whose duty it shall be to enforce all rules and regulations and to see that a competent referee, timer, doctor and judges are employed. Sanction for such exhibitions The department may be denied deny any application for the sanction of an exhibition for cause upon competent evidence.

Note: Subdivides provision to eliminate numbering not in conformity with current style. Inserts cross-references and reorders text to improve readability and conformity with current style.

85,103 Section 103. 445.045 (1) (a) to (g) of the statutes are amended to read:

445.045 (1) (a) Be The person must be at least 18 years of age;.

(b) Subject to ss. 111.321, 111.322 and 111.335, the person must not have an arrest or conviction record; .

(d) Have The person must have completed 2 academic years of instruction in a recognized college or university, in a course of study approved by the examining board, or have equivalent education;.