440.92 (9) (b) 3. A notarized statement of a person who is legally authorized to act on behalf of the religious society cemetery authority under this subsection that, during the 12-month period immediately preceding the date on which the certification is filed with the department, each employee specified under subd. 2. and the religious cemetery authority have either fully complied or have substantially complied with subs. (2), sub. (3) (a) and (b) and (5) ss. 440.922 and 440.924.
16,3605oz
Section 3605oz. 440.92 (9) (c) of the statutes is amended to read:
440.92 (9) (c) If the statement under par. (b) 3. includes a statement of substantial compliance, the statement of substantial compliance must also specify those instances when the employee or religious cemetery authority did not fully comply with sub. (2), (3) (a) or (b) or (5) s. 440.922 or 440.924.
16,3605qb
Section 3605qb. 440.92 (9) (e) of the statutes is amended to read:
440.92 (9) (e) During the effective period specified under par. (d), the department may not audit the preneed trust funds or any records or accounts relating to the preneed trust funds of the religious cemetery authority or any employee of the cemetery to which a certification under this subsection applies.
16,3605qd
Section 3605qd. 440.92 (9) (f) of the statutes is amended to read:
440.92 (9) (f) The church, synagogue, mosque, incorporated college of a religious order, or religious society that is affiliated with a cemetery to which a certification under this subsection applies is liable for the damages of any person that result from the failure of any employee specified under par. (b) 2. or the religious cemetery authority to fully comply with sub. (2), (3) (a) or (b) or (5) s. 440.922 or 440.924 during the 12-month period for which such compliance has been certified under this subsection.
16,3605qg
Section 3605qg. 440.92 (10) of the statutes is amended to read:
440.92 (10) Exemptions; certain nonprofit cemeteries. This section does not apply to a cemetery authority that is not required to be registered under s. 440.91 (1) and, that is not organized or conducted for pecuniary profit, and that does not operate a cemetery in a county with a population greater than 600,000.
16,3605qh
Section 3605qh. 440.922 (1) (title) of the statutes is created to read:
440.922 (1) (title) Delivery of cemetery merchandise.
16,3605qhc
Section 3605qhc. 440.922 (4) (title) of the statutes is created to read:
440.922 (4) (title) Physical alteration of cemetery merchandise.
16,3605qhe
Section 3605qhe. 440.922 (5) (title) of the statutes is created to read:
440.922 (5) (title) Undeveloped space sales.
16,3605qhg
Section 3605qhg. 440.922 (6) (title) of the statutes is created to read:
440.922 (6) (title) Interest assignments.
16,3605qhj
Section 3605qhj. 440.922 (8) (title) of the statutes is created to read:
440.922 (8) (title) Contract requirements.
16,3605qhk
Section 3605qhk. 440.922 (10) (title) of the statutes is created to read:
440.922 (10) (title) Conflicting provisions.
16,3605qj
Section 3605qj. 440.926 (1) (title) of the statutes is created to read:
440.926 (1) (title) Reports.
16,3605qjd
Section 3605qjd. 440.926 (2) (title) of the statutes is created to read:
440.926 (2) (title) Records.
16,3605qjf
Section 3605qjf. 440.926 (3) (title) of the statutes is created to read:
440.926 (3) (title) Rules.
16,3605qr
Section 3605qr. 440.93 (1) (b) of the statutes is amended to read:
440.93 (1) (b) Made a substantial misrepresentation or false promise to an individual to influence the individual to purchase a cemetery lot, cemetery merchandise or mausoleum a burial space.
16,3605qt
Section 3605qt. 440.93 (1) (c) of the statutes is amended to read:
440.93 (1) (c) Engaged in any practice relating to the operation or management of a cemetery or the sale of a cemetery lot, cemetery merchandise or mausoleum
a burial space which clearly demonstrates a lack of knowledge or ability to apply professional principles or skills.
16,3605qx
Section 3605qx. 440.93 (1) (d) of the statutes is amended to read:
440.93 (1) (d) Subject to ss. 111.321, 111.322 and 111.335, been convicted of an offense Violated any law the circumstances of which substantially relate to the operation or management of a cemetery or the sale of a cemetery lot, cemetery merchandise or mausoleum
a burial space. A certified copy of a judgment of conviction is prima facie evidence of a violation.
16,3605qz
Section 3605qz. 440.93 (1) (f) of the statutes is amended to read:
440.93 (1) (f) Subject to ss. 111.321, 111.322, and 111.34, engaged in any practice relating to the operation or management of a cemetery or the sale of a cemetery lot, cemetery merchandise or mausoleum a burial space while the person's ability to practice was impaired by mental disease or defect or alcohol or other drugs.
16,3605sb
Section 3605sb. 440.93 (1) (g) of the statutes is amended to read:
440.93 (1) (g) Violated this subchapter or subch. II of ch. 157, any rule promulgated under this subchapter or subch. II of ch. 157, or any order of the department.
16,3605sd
Section 3605sd. 440.93 (1m) of the statutes is created to read:
440.93 (1m) The department may, in addition to or in lieu of a reprimand or revocation, limitation, suspension, or denial of a certificate of registration, assess against a person registered under this subchapter who has done anything specified in sub. (1) (a) to (g) a forfeiture of no more than $5,000 for each separate offense. Each day of continued violation constitutes a separate offense.
16,3605sh
Section 3605sh. 440.945 (1) (a) of the statutes is amended to read:
440.945 (1) (a) "Installed" means permanently affixed to a cemetery lot burial space.
16,3605sj
Section 3605sj. 440.945 (2) (a) of the statutes is amended to read:
440.945 (2) (a) Adopt regulations, consistent with this section and with standards that the cemetery authority uses for its own monument installations, prescribing requirements and procedures for the sale, delivery, installation, or care of monuments, including requirements that each vendor provide reasonable advance notice to the cemetery authority of the date on which the vendor desires to install a monument; that each vendor carry worker's compensation insurance and a minimum amount of comprehensive general liability insurance, such minimum amount not to exceed $300,000; and that each owner of a cemetery lot burial space pay all fees and other amounts due the cemetery authority to satisfy any encumbrances pertaining to the cemetery lot burial space before a monument is installed.
16,3605sL
Section 3605sL. 440.945 (2) (c) of the statutes is amended to read:
440.945 (2) (c) Charge either the owner of a cemetery lot burial space or a vendor a reasonable fee to cover the cemetery authority's labor costs. In this paragraph, "labor costs" means the amount, calculated in accordance with generally accepted accounting principles and practices, that is payable to employees of the cemetery authority for wages and fringe benefits for the period that the employees were engaged in marking the location for and inspecting the installation of the monument to ensure that it was properly installed, and may include any general administrative or overhead costs of the cemetery authority or any other costs that are directly related to marking the location for and inspecting the installation of the monument to ensure that it was properly installed.
16,3605sn
Section 3605sn. 440.945 (3) (a) (intro.) of the statutes is amended to read:
440.945 (3) (a) (intro.) Every cemetery authority shall keep on file and make available for inspection and copying to owners and prospective purchasers of cemetery lots burial spaces and to other interested persons all of the following information:
16,3605sp
Section 3605sp. 440.945 (4) (a) 1. of the statutes is amended to read:
440.945 (4) (a) 1. Require the owner or purchaser of a cemetery lot burial space to purchase a monument or services related to the installation of a monument from the cemetery authority.
16,3605sr
Section 3605sr. 440.945 (4) (a) 2. of the statutes is amended to read:
440.945 (4) (a) 2. Restrict the right of the owner or purchaser of a cemetery lot burial space to purchase a monument or services related to the installation of a monument from the vendor of his or her choice.
16,3605st
Section 3605st. 440.945 (4) (a) 3. of the statutes is amended to read:
440.945 (4) (a) 3. Except as provided in sub. (2) (c), charge the owner or purchaser of a cemetery lot burial space a fee for purchasing a monument or services related to the installation of a monument from a vendor, or charge a vendor a fee for delivering or installing the monument. Nothing in this subdivision shall be construed to prohibit a cemetery authority from charging the owner or purchaser of a cemetery lot burial space a reasonable fee for services relating to the care of a monument.
16,3605sv
Section 3605sv. 440.945 (4) (a) 4. of the statutes is amended to read:
440.945 (4) (a) 4. Discriminate against any owner or purchaser of a cemetery lot burial space who has purchased a monument or services related to the installation of a monument from a vendor.
16,3605ud
Section 3605ud. 440.947 (1) (c) of the statutes is renumbered 440.90 (6g).
16,3605uh
Section 3605uh. 440.948 of the statutes is created to read:
440.948 Burial agreements. Any agreement for the purchase of a casket, outer burial container not preplaced into the burial excavation of a grave, or combination casket-outer burial container, that is not immediately required for the burial or other disposition of human remains, is subject to the requirements of s. 445.125 (1).
16,3605uv
Section 3605uv. 440.95 (4) (c) of the statutes is amended to read:
440.95 (4) (c) Fails to file a report or files an incomplete, false, or misleading report under s.
440.92 (6) 440.926.
16,3605ux
Section 3605ux. 440.95 (5) of the statutes is amended to read:
440.95 (5) Except as provided in sub. (4), any person who violates s. ss. 440.92 to 440.927 or any rule promulgated under s. ss. 440.92
to 440.927 may be required to forfeit not more than $200 for each offense. Each day of continued violation constitutes a separate offense.
16,3606pb
Section 3606pb. 442.001 of the statutes is renumbered 442.001 (intro.) and amended to read:
442.001 Definition Definitions. (intro.) In this chapter, "examining:
(3) "Examining board" means the accounting examining board.
16,3606pd
Section 3606pd. 442.001 (1) of the statutes is created to read:
442.001 (1) "Attest service" means any of the following:
(a) An audit or any other engagement that is performed or intended to be performed in accordance with rules promulgated under s. 442.01 (1) (a).
(b) A review of a financial statement that is performed or intended to be performed in accordance with rules promulgated under s. 442.01 (1) (b).
(c) An examination of prospective financial information that is performed or intended to be performed in accordance with rules promulgated under s. 442.01 (1) (c).
16,3606pf
Section 3606pf. 442.001 (4) of the statutes is created to read:
442.001 (4) "Firm" means a proprietorship, partnership, limited liability partnership, corporation, service corporation, or limited liability company.
16,3606ph
Section 3606ph. 442.001 (5) of the statutes is created to read:
442.001 (5) "Member of a firm" means a director, manager, employee, officer, owner, shareholder, principal, or partner of a firm.
16,3606pj
Section 3606pj. 442.01 (1) of the statutes is created to read:
442.01 (1) The examining board shall promulgate rules that adopt by reference all of the following:
(a) The statements on auditing standards issued by the Auditing Standards Board of the American Institute of Certified Public Accountants.
(b) The statements on standards for accounting and review services issued by the Accounting and Review Services Committee of the American Institute of Certified Public Accountants.
(c) The statements on standards for attestation engagements issued by the Auditing Standards Board, the Accounting and Review Services Committee, and the Consulting Services Executive Committee of the American Institute of Certified Public Accountants.
16,3606pL
Section 3606pL. 442.01 (2) of the statutes is amended to read:
442.01 (2) No standard or rule relating to professional conduct or unethical practice may be adopted until the examining board has held a public hearing with reference thereto, subject to the rules promulgated under s. 440.03 (1). No rule or standard shall become effective until 60 days after its adoption by the examining board. Any person who has appeared at the public hearing and filed written protest against any proposed standard or rule may, upon the adoption of such standard or rule, obtain a review thereof under ch. 227. Thereafter every person practicing as a certified public accountant in the state shall be governed and controlled by the rules and standards prescribed by the examining board.
16,3606pn
Section 3606pn. 442.01 (3) of the statutes is amended to read:
442.01 (3) The examining board shall record its proceedings.
16,3606pp
Section 3606pp. 442.02 (title) of the statutes is amended to read:
442.02 (title) Public Certified public accountant, definition.
16,3606pr
Section 3606pr. 442.02 (1m) (intro.) of the statutes is amended to read:
442.02 (1m) (intro.) A person shall be considered to be in practice as a certified public accountant, within the meaning and intent of this chapter, if any of the following conditions is met:
16,3606pt
Section 3606pt. 442.02 (1m) (a) of the statutes is amended to read:
442.02 (1m) (a) 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 certified public accountant for compensation.
