AB925,43,1612 442.02 (1m) (f) Who The person signs or affixes his or her name or any trade
13or assumed name used by the person in his or her business or profession to an opinion
14or certificate attesting to the reliability of any representation or estimate in regard
15to any person or organization embracing financial information, financial
16transactions 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.
AB925, s. 90 17Section 90. 442.02 (5m) (b) of the statutes is renumbered 442.02 (5m) and
18amended to read:
AB925,44,319 442.02 (5m) This subsection Subsection (1m) (f) does not prohibit any officer,
20employe, partner or principal of any organization from affixing his or her signature
21to any statement or report in reference to the affairs of that organization with any

1wording designating the position, title or office which that he or she holds in that
2organization. This subsection and does not prohibit any act of a public official or
3public 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.
AB925, s. 91 4Section 91. 442.02 (6) of the statutes is amended to read:
AB925,44,85 442.02 (6) Every member of a partnership, and every officer and director of a
6corporation who, in such the capacity of partner, officer or director, does any of the
7things enumerated in subs. (1) sub. (1m) (a) to (5m) (f), shall be deemed considered
8to 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.
AB925, s. 92 9Section 92. 442.02 (7) of the statutes is renumbered 442.02 (7) (intro.) and
10amended to read:
AB925,44,1511 442.02 (7) (intro.) Nothing contained in this chapter shall prevent the
12employment by a certified public accountant, or by a public accountant, or by a firm
13or corporation, furnishing public accounting services as principal, of persons to serve
14as accountants in various capacities, as needed; provided, that such persons, if all of
15the following conditions are met:
AB925,44,18 16(a) The employes serving as accountants work under the control and
17supervision of certified public accountants, or accountants with certificates of
18authority as hereinafter provided, that such granted under s. 442.06.
AB925,44,21 19(b) Those employes serving as accountants shall not issue any statements or
20reports over their own names except such office reports to their employer as that are
21customary and that such.
AB925,45,2
1(c) The employes serving as accountants are not in any manner held out to the
2public 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.
AB925, s. 93 3Section 93. 442.02 (9) of the statutes is renumbered 442.02 (9) (intro.) and
4amended to read:
AB925,45,85 442.02 (9) (intro.) Nothing contained in this chapter shall apply to any persons
6who may be employed by more than one person, partnership or corporation, for the
7purpose of keeping books, making trial balances or statements, and preparing audits
8or reports, provided such if all of the following requirements are met:
AB925,45,10 9(a) The audits or reports described in this subsection are not used or issued by
10the employers as having been prepared by a public accountant and provided such.
AB925,45,12 11(b) The persons employed as described in this subsection do not do any of the
12things 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.
AB925, s. 94 13Section 94. 442.11 (intro.) and (1) to (13) of the statutes are amended to read:
AB925,45,17 14442.11 Penalties. (intro.) Any person shall be deemed guilty of a
15misdemeanor, and shall
Whoever does any of the following may, for each offense, be
16fined not more than $500 for each offense, or imprisoned in the county jail for not
17more than one year, or both:
AB925,45,20 18(1) Who shall use Uses any other term other than certified public accountant
19or the abbreviation C. P. A. to indicate that he or she is a public accountant with a
20specially granted title; or.
AB925,46,3 21(2) Who, when While practicing under an assumed name, or as a member of
22a partnership, other than one which a partnership that is registered under s. 442.07

1as composed of certified public accountants, or as an officer of a corporation,
2announces, either in writing or by printing, that the assumed name, partnership or
3corporation is practicing as a certified public accountant; or.
AB925,46,6 4(3) Who, as As a member of a partnership, announces, either in writing or by
5printing, that the partnership is practicing as "public accountants" unless the
6partnership is registered as such under s. 442.07; or .
AB925,46,9 7(4) Who, as As an officer of a corporation, permits it the corporation to practice
8as a public accountant unless it is registered with the examining board, and holds
9an unrevoked certificate of authority from the examining board; or.
AB925,46,13 10(5) Who holds Holds himself or herself out to the public as a certified public
11accountant or who assumes to practice as a certified public accountant unless he or
12she has been granted a certificate as such a certified public accountant from the
13examining board; or.
AB925,46,16 14(6) Who holds Holds himself or herself out to the public as a public accountant
15or who assumes to practice as a public accountant unless he or she has been granted
16a certificate of authority from the examining board; or.
AB925,46,18 17(7) Who shall practice Practices as a certified public accountant or as a public
18accountant after his or her certificate has been revoked; or.
AB925,46,22 19(8) Who shall as As an individual, or, as a member of a partnership or as an
20officer or director of a corporation, practice practices or permit permits the
21partnership or corporation to practice as a certified public accountant or as a public
22accountant unless a license has been secured for the current licensure period; or.
AB925,46,25 23(9) Who shall sell, buy, give Sells, buys, gives or obtain obtains an alleged
24certificate as a certified public accountant, or a certificate of authority, or a license
25in any other manner other than is that provided for by this chapter; or.
AB925,47,3
1(10) Who attempts Attempts to practice as a certified public accountant or as
2a public accountant under the guise of a certificate not granted by the examining
3board, or under cover of a certificate obtained illegally or fraudulently; or.
AB925,47,5 4(11) Who shall certify Certifies to any false or fraudulent report, certificate,
5exhibit, schedule or statement; or.
AB925,47,7 6(12) Who shall attempt Attempts by any subterfuge to evade the provisions of
7this chapter while practicing as a public accountant; or.
AB925,47,14 8(13) Who shall, as As an individual, or as a member of a partnership or as an
9officer of a corporation, permit permits to be announced by printed or written
10statement that any report, certificate, exhibit, schedule or statement has been
11prepared by or under supervision of a certified public accountant or by or under
12supervision of a public accountant when the person who prepared the same report,
13certificate, exhibit, schedule or statement
was not such a certified public accountant
14or 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.
AB925, s. 95 15Section 95. 442.11 (14) to (16) of the statutes are renumbered 442.115 (1) to
16(3) and amended to read:
AB925,48,217 442.115 (1) If it appears upon complaint to the examining board by any person,
18or it is known to the examining board, that any person has violated this chapter, the
19examining board may investigate, subject to the rules promulgated under s. 440.03
20(1). The district attorney of the county in which violations of this chapter are known
21or alleged to have occurred shall promptly investigate complaints, from any source,
22of such violations of this chapter and prosecute if the facts so warrant. Upon request
23from the examining board, and where when the facts warrant, the appropriate

1district attorney shall promptly seek an injunction against any person who is
2violating this chapter.
AB925,48,6 3(2) Following the refusal or failure of If the district attorney fails or refuses to
4act within a time which it deems that the examining board considers reasonable, the
5examining board may request the attorney general to institute a prosecution or to
6seek an injunction for violation of this chapter.
AB925,48,13 7(3) If a person has engaged, or is about to engage, in an act or practice which
8that constitutes, or will constitute, a violation of this chapter, the examining board
9in its own right or on behalf of an individual complainant may apply to the
10appropriate court for an order enjoining the act or practice. Upon a showing by the
11examining board or the complainant that the person has engaged, or is about to
12engage, in any such act or practice in violation of this chapter, the court may grant
13an 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.
AB925, s. 96 14Section 96. 442.115 (title) of the statutes is created to read:
AB925,48,15 15442.115 (title) Enforcement actions for violations of this chapter.
Note: See the previous section of this bill.
AB925, s. 97 16Section 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.
AB925, s. 98 17Section 98. 443.04 (1) (a) and (b) of the statutes are amended to read:
AB925,49,218 443.04 (1) (a) A diploma of graduation, or a certificate, from an engineering
19school or college approved by the examining board as of satisfactory standing in an
20engineering course of not less than 4 years, together with an additional 4 years of
21experience in engineering work of a character satisfactory to the examining board

1and indicating that the applicant is competent to be placed in responsible charge of
2such engineering work; or.
AB925,49,53 (b) A specific record of 8 or more years of experience in engineering work of a
4character satisfactory to the examining board and indicating that the applicant is
5competent to be placed in responsible charge of such engineering work; or.
AB925, s. 99 6Section 99. 443.18 (1) (title) of the statutes is created to read:
AB925,49,77 443.18 (1) (title) Unauthorized practice; penalty.
Note: The treatments by this bill will result in all subsections of s. 443.18 having
titles.
AB925, s. 100 8Section 100. 443.18 (2) (a) (title) of the statutes is renumbered 443.18 (2)
9(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.
AB925, s. 101 10Section 101. 443.18 (2) (b) (title) of the statutes is repealed.
Note: See the previous section of this bill.
AB925, s. 102 11Section 102. 444.17 (3) of the statutes is renumbered 444.17 (3) (a) (intro.) and
12amended to read:
AB925,49,1713 444.17 (3) (a) (intro.) This chapter does not apply to amateur boxing or sparring
14exhibitions conducted by or held under the auspices of any public recreation
15department supported by town, village, city, county, state or federal funds, in any
16intradepartmental or interdepartmental exhibitions, provided: (a) that such if all of
17the following conditions are met:
AB925,49,1918 1. The exhibitions are between bona fide members of boxing classes conducted
19by such the public recreation departments, (b) that such.
AB925,49,21 202. The public recreation departments under subd. 1. are members of a
21recognized state association of public recreation departments, (c) and that each such.
AB925,50,1
13. The amateur boxing or sparring exhibition is sanctioned by the department.
AB925,50,8 2(b) The application for the sanction under par. (a) 3. of each exhibition shall be
3made in writing to the department at least 2 weeks prior to the exhibition. A fee of
4$5 shall accompany the application, said fee to cover the cost of sanction and
5expenses of an inspector, whose duty it shall be to enforce all rules and regulations
6and to see that a competent referee, timer, doctor and judges are employed. Sanction
7for such exhibitions
The department may be denied deny any application for the
8sanction 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.
AB925, s. 103 9Section 103. 445.045 (1) (a) to (g) of the statutes are amended to read:
AB925,50,1010 445.045 (1) (a) Be The person must be at least 18 years of age;.
AB925,50,1211 (b) Subject to ss. 111.321, 111.322 and 111.335, the person must not have an
12arrest or conviction record;.
AB925,50,1513 (d) Have The person must have completed 2 academic years of instruction in
14a recognized college or university, in a course of study approved by the examining
15board, or have equivalent education;.
AB925,50,1916 (e) Have The person must have satisfactorily completed 9 months or more
17instruction in a prescribed course in mortuary science approved by the examining
18board at any time after having completed one year of college work or equivalent
19education;.
AB925,50,2320 (f) Have The person must have completed one year of apprenticeship as
21prescribed in s. 445.095 at any time after having completed one year of college work
22or equivalent education and either before or after taking the course in mortuary
23science required by par. (e).
AB925,51,4
1(g) Have The person must have successfully passed a comprehensive
2examination conducted by the examining board as required by s. 445.04 , but such.
3The
examination may be taken at any time after completion of the college and
4mortuary school instruction and regardless of the age of the applicant.
Note: Amends provisions to make complete sentences consistent with current style
and replaces punctuation for internal consistency.
AB925, s. 104 5Section 104. 449.01 (title) of the statutes is amended to read:
AB925,51,6 6449.01 (title) Definitions; discrimination prohibited.
Note: Current style places definitions applicable to an entire chapter in a section
separate from substantive provisions. Section 449.01 (3) relating to the prohibition of
discrimination is renumbered to a separate section by the next section of this bill.
AB925, s. 105 7Section 105. 449.01 (3) of the statutes is renumbered 449.015 and amended
8to read:
AB925,51,12 9449.015 Discrimination prohibited. Any agency of the state, county,
10municipality or school district shall accept the optometric services , as defined in sub.
11(1),
of optometrists licensed under this chapter, on the same basis as those of any
12other person authorized by law to render such optometric services.
Note: Moves this provision out of a provision otherwise containing definitions.
Deletes the cross-reference to s. 449.01 (1) which defines the practice of optometry and
not "optometric services". Replaces disfavored "such" with a specific reference.
AB925, s. 106 13Section 106. 449.01 (4) (title) of the statutes is created to read:
AB925,51,1414 449.01(4) (title) Examining board.
Note: The other subsections of 449.01 have titles.
AB925, s. 107 15Section 107. 456.10 (1) (intro.) and (a) to (c) of the statutes are amended to
16read:
AB925,52,417 456.10 (1) (intro.) Subject to the rules promulgated under s. 440.03 (1), the
18examining board may, under sub. (2), revoke, limit or suspend
the license or
19registration of any person practicing or offering to practice nursing home

1administration may be revoked, limited or suspended or the licensee may be
2reprimanded, censured
reprimand, censure or otherwise disciplined discipline a
3licensee
under this section upon decision and after due hearing if any of the following
4is applicable
:
AB925,52,65 (a) Proof is submitted that such the licensee is unfit or incompetent by reason
6of negligence, habits or other causes;.
AB925,52,87 (b) Proof is submitted that such the licensee has wilfully or repeatedly violated
8this chapter or the rules enacted in accordance therewith; or with this chapter.
AB925,52,11 9(bm) Proof is submitted that the licensee has wilfully or repeatedly acted in a
10manner inconsistent with the health and safety of the patients of the home in which
11the licensee is the administrator;.
AB925,52,1312 (c) Proof is submitted that such the licensee is guilty of fraud or deceit in his
13or her admission to the practice of nursing home administration.
Note: Amends subsection (intro.) to identify what body may take the described
action and to otherwise conform with current style for (intro.) provision. Subdivides par.
(b) so that each paragraph contains only one item and replaces disfavored terms.
AB925, s. 108 14Section 108 . 560.034 (1) of the statutes is amended to read:
AB925,52,2015 560.034 (1) The department shall prescribe the notice forms to be used under
16ss. 66.521 (4m) (a) 1. and 234.65 (3) (a) 1. The department shall include on the forms
17a requirement for information on the number of jobs the person submitting the notice
18expects to be eliminated, created or maintained on the project site and elsewhere in
19this state by the project which is the subject of the notice. The department shall
20prescribe the forms to be used under ss. 66.521 (4m) (b) and 234.65 (3r).
Note: Changes cross-reference to accommodate renumbering by this bill.
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