SB55-ASA1-AA1,1259,1412
447.04
(1) (c) 1. The examining board shall grant a license to practice dentistry
13to an applicant who is licensed in good standing to practice dentistry in another
14jurisdiction upon presentation of the license and who does all of the following:
SB55-ASA1-AA1,1259,1515
a. Pays a fee of $83.
SB55-ASA1-AA1,1259,1816
b. Submits evidence satisfactory to the examining board that the applicant has
17been offered employment as a full-time faculty member at a school of dentistry in
18this state.
SB55-ASA1-AA1,1259,2119
c. Makes responses during any interview that the examining board may
20require that demonstrate, to the satisfaction of the examining board, that the
21applicant is competent to practice dentistry.
SB55-ASA1-AA1,1259,2422
2. A license granted under subd. 1. authorizes the license holder to practice
23dentistry only within educational facilities and only for the purpose of carrying out
24the license holder's teaching duties.
SB55-ASA1-AA1,1260,3
13. A license granted under subd. 1. is no longer in effect if the license holder
2ceases to be employed as a full-time faculty member at a school of dentistry in this
3state.
SB55-ASA1-AA1,1260,54
4. The examining board may promulgate rules to carry out the purposes of this
5paragraph.".
SB55-ASA1-AA1,1260,118
450.03
(1) (f) A person who has successfully completed his or her second year
9in, and is enrolled at, an accredited school of pharmacy and whose practice of
10pharmacy is limited to performing duties under the direct supervision of a person
11licensed as a pharmacist by the board.
SB55-ASA1-AA1,1260,1613
450.03
(1) (g) A person who has applied for a license under s. 450.05 whose
14practice of pharmacy is limited to performing duties under the direct supervision of
15a person licensed as a pharmacist by the board and during the period before which
16the board takes final action on the person's application.
SB55-ASA1-AA1,1260,2218
450.04
(3) (b) Has completed an internship in the practice of pharmacy
under
19s. 450.045 or has practical experience acquired in another state which is comparable
20to that included in
the an internship and which is approved and verified by the board
21or by the agency which is the equivalent of the board in the state in which the
22practical experience was acquired.
SB55-ASA1-AA1,1261,32
480.02
(2) (h) Fur auctions and fur auctioneers licensed by the department of
3natural resources fish, wildlife, parks, and forestry under ch. 29.".
SB55-ASA1-AA1,1261,6
5"
Section 3605pb. 442.001 of the statutes is renumbered 442.001 (intro.) and
6amended to read:
SB55-ASA1-AA1,1261,7
7442.001 Definition Definitions. (intro.) In this chapter
, "examining:
SB55-ASA1-AA1,1261,8
8(3) "Examining board" means the accounting examining board.
SB55-ASA1-AA1,1261,1010
442.001
(1) "Attest service" means any of the following:
SB55-ASA1-AA1,1261,1211
(a) An audit or any other engagement that is performed or intended to be
12performed in accordance with rules promulgated under s. 442.01 (1) (a).
SB55-ASA1-AA1,1261,1413
(b) A review of a financial statement that is performed or intended to be
14performed in accordance with rules promulgated under s. 442.01 (1) (b).
SB55-ASA1-AA1,1261,1715
(c) An examination of prospective financial information that is performed or
16intended to be performed in accordance with rules promulgated under s. 442.01 (1)
17(c).
SB55-ASA1-AA1,1261,2019
442.001
(4) "Firm" means a proprietorship, partnership, limited liability
20partnership, corporation, service corporation, or limited liability company.
SB55-ASA1-AA1,1261,2322
442.001
(5) "Member of a firm" means a director, manager, employee, officer,
23owner, shareholder, principal, or partner of a firm.
SB55-ASA1-AA1,1262,2
1442.01
(1) The examining board shall promulgate rules that adopt by reference
2all of the following:
SB55-ASA1-AA1,1262,43
(a) The statements on auditing standards issued by the Auditing Standards
4Board of the American Institute of Certified Public Accountants.
SB55-ASA1-AA1,1262,75
(b) The statements on standards for accounting and review services issued by
6the Accounting and Review Services Committee of the American Institute of
7Certified Public Accountants.
SB55-ASA1-AA1,1262,118
(c) The statements on standards for attestation engagements issued by the
9Auditing Standards Board, the Accounting and Review Services Committee, and the
10Consulting Services Executive Committee of the American Institute of Certified
11Public Accountants.
SB55-ASA1-AA1,1262,2113
442.01
(2) No standard or rule relating to professional conduct or unethical
14practice may be adopted until the examining board has held a public hearing with
15reference thereto, subject to the rules promulgated under s. 440.03 (1). No rule or
16standard shall become effective until 60 days after its adoption by the examining
17board. Any person who has appeared at the public hearing and filed written protest
18against any proposed standard or rule may, upon the adoption of such standard or
19rule, obtain a review thereof under ch. 227. Thereafter every person practicing as
20a
certified public accountant in the state shall be governed and controlled by the rules
21and standards prescribed by the examining board.
SB55-ASA1-AA1,1262,2323
442.01
(3) The
examining board shall record its proceedings.
SB55-ASA1-AA1,1262,25
25442.02 (title)
Public Certified public accountant, definition.
SB55-ASA1-AA1,1263,42
442.02
(1m) (intro.) A person shall be considered to be in practice as a
certified 3public accountant, within the meaning and intent of this chapter
, if any of the
4following conditions is met:
SB55-ASA1-AA1,1263,96
442.02
(1m) (a) The person holds himself or herself out to the public in any
7manner as one skilled in the knowledge, science
, and practice of accounting, and as
8qualified and ready to render professional service therein as a
certified public
9accountant for compensation.
SB55-ASA1-AA1,1263,1411
442.02
(1m) (b) The person maintains an office for the transaction of business
12as a
certified public accountant or, except as an employee of a
certified public
13accountant, practices accounting, as distinguished from bookkeeping, for more than
14one employer.
SB55-ASA1-AA1,1263,1616
442.02
(1m) (dm) The person provides or offers to provide an attest service.
SB55-ASA1-AA1,1263,2318
442.02
(5m) Subsection (1m) (f) does not prohibit any officer, employee,
19partner
, or principal of any organization from affixing his or her signature to any
20statement or report in reference to the affairs of that organization with any wording
21designating the position, title
, or office that he or she holds in that organization
and
22does not prohibit any act of a public official or public employee in the performance
23of his or her duties.
SB55-ASA1-AA1,1264,4
1442.02
(6) Every member of a
partnership and every officer and director of a
2corporation firm who,
in the capacity of partner, officer or director as a member of the
3firm, does any of the things enumerated in sub. (1m) (a) to (f), shall be considered to
4be in practice as a
certified public accountant.
SB55-ASA1-AA1,1264,117
442.025
(1) (intro.)
Nothing contained in this chapter shall prevent the
8employment Persons employed by a certified public accountant
, or by a public
9accountant, or
by a firm
or corporation furnishing public accounting services as
10principal, of persons licensed under this chapter to serve as accountants in various
11capacities, as needed, if all of the following conditions are met:
SB55-ASA1-AA1,1264,1412
(a) The employees serving as accountants work under the control and
13supervision of certified public accountants
, or accountants with certificates of
14authority granted under s. 442.06.
SB55-ASA1-AA1,1264,1715
(b)
Those The employees serving as accountants
shall do not issue any
16statements or reports over their own names except office reports to their employer
17that are customary.
SB55-ASA1-AA1,1264,1918
(c) The employees serving as accountants are not in any manner held out to the
19public as
certified public accountants
as described in this chapter.
SB55-ASA1-AA1,1264,2422
442.025
(2) Nothing contained in this chapter shall apply to a A practicing
23attorney, who, in connection with his or her professional work renders any
24accounting service.
SB55-ASA1-AA1,1265,63
442.025
(3) (intro.)
Nothing contained in this chapter shall apply to any
4persons who may be A person employed by more than one person
, partnership or
5corporation, for the purpose of keeping books, making trial balances
, or statements,
6and preparing
audits or reports, if all of the following requirements are met:
SB55-ASA1-AA1,1265,87
(a) The
audits or reports described in this subsection are not used or issued by
8the employers as having been prepared by a
certified public accountant.
SB55-ASA1-AA1,1265,119
(b) The persons employed as described in this subsection do not do any of the
10things enumerated in
sub. s. 442.02 (1m) (f)
without complying with sub. except as
11authorized under s. 442.02 (5m).
SB55-ASA1-AA1,1265,1714
442.025
(4) Nothing contained in this chapter shall apply to The holders of
15state-granted certified public accountant certificates from other states who may be
16temporarily in this state on professional business incident to their regular practice
17in the states of their domicile, but with neither residence nor office in this state.
SB55-ASA1-AA1,1265,20
19442.025 Applicability. This chapter does not require a certificate or license
20under this chapter for any of the following:
SB55-ASA1-AA1,1265,21
21(5) A public official or public employee in performing his or her duties.
SB55-ASA1-AA1,1265,24
22(6) A person who performs services involving the use of accounting skills,
23including management advisory services, the preparation of tax returns, and the
24preparation of financial statements without issuing reports on the statements.
SB55-ASA1-AA1,1266,4
1(7) A person who prepares financial statements and issues information thereon
2that does not purport to be in compliance with the statement on standards for
3accounting and review services issued by the American Institute of Certified Public
4Accountants.
SB55-ASA1-AA1,1266,137
442.03
Licenses required. No person may lawfully practice in this state as
8a certified public accountant either in the person's own name,
or as an employee, or
9under an assumed name, or as
an officer, member or employee of a firm, or as an
10officer or employee of a corporation a member of a firm, unless the person has been
11granted by the examining board a certificate as a certified public accountant, and
12unless the person
, firm or corporation, jointly and severally, has and firm have 13complied with all of the provisions of this chapter, including licensure.
SB55-ASA1-AA1,1266,2419
442.04
(4) (bm)
After December 31, 2000, a A person may not take the
20examination leading to the certificate to practice as a certified public accountant
21unless the person has completed at least 150 semester hours of education with an
22accounting concentration at an institution, and has received a bachelor's or higher
23degree with an accounting concentration from an institution, except as provided in
24par. (c).
SB55-ASA1-AA1,1267,8
1442.04
(4) (c) If an applicant has a bachelor's or higher degree from an
2institution but does not have
a resident major in accounting required in par. (b) or 3an accounting concentration required in par. (bm), the examining board may review
4such other educational experience from an institution as the applicant presents and,
5if the examining board determines that such other experience provides the
6reasonable equivalence of
a resident major in accounting required in par. (b) or an
7accounting concentration required in par. (bm), the examining board shall approve
8the applicant for examination.
SB55-ASA1-AA1,1268,210
442.04
(5) The examining board may not grant a certificate as a certified public
11accountant to any person other than a person who is 18 years of age or older, does not
12have an arrest or conviction record, subject to ss. 111.321, 111.322
, and 111.335, and,
13except as provided in s. 442.05, has successfully passed
a written an examination
14in such subjects affecting accountancy as the examining board considers necessary.
15If the person applying for the certificate passes the examination during the period
16beginning on May 17, 1996, and ending on December 31, 2000, the examining board
17may not grant the certificate unless the applicant has at least 3 years of public
18accounting experience or its equivalent, the sufficiency of the experience or the
19equivalency to be judged by the examining board. If the person applying for the
20certificate passes the examination after December 31, 2000, the The examining
21board may not grant the certificate unless the applicant has at least
2 years one year 22of public accounting experience or its equivalent, the sufficiency of the experience or
23the equivalency to be judged by the examining board. The examining board shall
24ensure that evaluation procedures and examinations are nondiscriminatory, relate
25directly to accountancy
, and are designed to measure only the ability to perform
1competently as an accountant. The examining board may use the examination
2service provided by the American Institute of Certified Public Accountants.
SB55-ASA1-AA1,1268,6
5442.07 (title)
Requirements for practice as certified public accountant
6or public accountant.
