AB345-ASA1,25,5
1442.11
(2) While practicing under an assumed name, or as a member of a
2partnership firm, other than a
partnership firm with a name that is registered under
3s. 442.07
as composed of certified public accountants, or as an officer of a corporation 4(3), announces, either in writing or by printing, that the assumed name
, partnership
5or corporation or firm is practicing as a certified public accountant.
AB345-ASA1,25,1110
442.11
(7) Practices as a certified public accountant
or as a public accountant 11after his or her certificate has been revoked.
AB345-ASA1,25,1613
442.11
(8) As an individual
, member of a partnership or officer or director of
14a corporation or member of a firm, practices or permits the
partnership or
15corporation firm to practice as a certified public accountant
or as a public accountant 16unless a license has been secured for the current licensure period.
AB345-ASA1,25,2018
442.11
(9) Sells, buys, gives
, or obtains an alleged certificate as a certified
19public accountant
, a certificate of authority or a license in any manner other than
20that provided for by this chapter.
AB345-ASA1,25,2422
442.11
(10) Attempts to practice as a certified public accountant
or as a public
23accountant under the guise of a certificate not granted by the examining board or
24under cover of a certificate obtained illegally or fraudulently.
AB345-ASA1,26,2
1442.11
(12) Attempts by any subterfuge to evade the provisions of this chapter
2while practicing as a
certified public accountant.
AB345-ASA1,26,104
442.11
(13) As an individual
, a member of a partnership or an officer of a
5corporation or member of a firm, permits to be announced by printed or written
6statement that any report, certificate, exhibit, schedule
, or statement has been
7prepared by or under supervision of a certified public accountant
or by or under
8supervision of a public accountant when the person who prepared the report,
9certificate, exhibit, schedule
, or statement was not a certified public accountant
or
10public accountant.
AB345-ASA1,26,13
12442.12 Disciplinary action. (intro.) Subject to the rules promulgated under
13s. 440.03 (1), the examining board may
do any of the following:
AB345-ASA1,26,1915
442.12
(3) In the case of a
corporation or a partnership firm, revoke, limit
, or
16suspend the license of the
partnership or corporation
firm, or reprimand it, if it is
17found that any
officer, director or member
of the firm has been guilty of such act or
18omission as would be cause for revoking, limiting
, or suspending a certificate or
19license to the person as an individual or for reprimanding the person.
AB345-ASA1,27,7
21442.13 Ownership of accountant's working papers. All statements,
22records, schedules, working papers
, and memoranda made by a certified public
23accountant
or public accountant incident to or in the course of professional service
24to clients by
such a certified public accountant, except reports submitted by a
25certified public accountant
or public accountant to a client, shall be and remain the
1property of
such the certified public accountant, in the absence of an express
2agreement between
such the certified public accountant and the client to the
3contrary. No such statement, record, schedule, working paper
, or memorandum shall
4be sold, transferred
, or bequeathed, without the consent of the client or the client's
5personal representative or assignee, to anyone other than
one or more surviving
6partners or new or successor partners of such any member of the firm of the certified
7public accountant.
AB345-ASA1,27,1210
447.34
(2) Legal counsel,
certified public accountants
licensed under ch. 442, 11or other persons as to matters the director or officer believes in good faith are within
12the person's professional or expert competence.
AB345-ASA1, s. 91
13Section
91. 560.16 (6) (a) 3. of the statutes is amended to read:
AB345-ASA1,27,1614
560.16
(6) (a) 3. A verified statement of the financial condition and business
15operation of the existing business for the previous 3 years, certified by an
16independent
certified public accountant
licensed or certified under ch. 442.
AB345-ASA1,27,19
18893.66 (title)
Accountants
Certified public accountants; limitations of
19actions.
AB345-ASA1,28,221
893.66
(1) Except as provided in subs. (1m) to (4), an action to recover damages,
22based on tort, contract or other legal theory, against any
certified public accountant
23licensed or certified under ch. 442 for an act or omission in the performance of
1professional accounting services shall be commenced within 6 years from the date
2of the act or omission or be barred.