SB55-ASA1-AA1,1257,1513 (b) Been adjudicated mentally incompetent by a court of competent
14jurisdiction, a certified copy of the record of adjudication of incompetency to be
15conclusive evidence of such incompetency.
SB55-ASA1-AA1,1257,1616 (c) Advertised in a manner that is false, deceptive, or misleading.
SB55-ASA1-AA1,1257,1817 (d) Advertised, practiced, or attempted to engage in alcohol and drug
18counseling under another's name.
SB55-ASA1-AA1,1257,2019 (e) Subject to ss. 111.321, 111.322, and 111.34, engaged in alcohol and drug
20counseling while impaired by alcohol or other drugs.
SB55-ASA1-AA1,1257,2321 (f) Engaged in conduct while engaged in alcohol and drug counseling that
22jeopardizes the health, safety, or welfare of a patient or client or which evidences a
23lack of knowledge or ability to apply professional principles or skills.
SB55-ASA1-AA1,1257,2424 (g) Violated this subchapter or any rule promulgated under this subchapter.
SB55-ASA1-AA1,1258,2
1(h) Aided another person in violating this subchapter or any rule promulgated
2under this subchapter.
SB55-ASA1-AA1,1258,7 3440.998 Injunctive relief. If the department has reason to believe that any
4person is violating this subchapter or any rule promulgated under this subchapter,
5the department, the attorney general, or the district attorney of the proper county
6may investigate and may, in addition to any other remedies, bring an action in the
7name and on behalf of this state to enjoin the person from the violation.
SB55-ASA1-AA1,1258,12 8440.999 Penalties. (1) Any person who violates this subchapter or any rule
9promulgated under this subchapter may be required to forfeit not more than $5,000
10for the first offense and may be required to forfeit not more than $10,000 for the 2nd
11or any subsequent offense within a year. Each day of continued violation constitutes
12a separate offense.
SB55-ASA1-AA1,1258,15 13(2) Any person who intentionally violates this subchapter or any rule
14promulgated under this subchapter may be fined not more than $10,000 or
15imprisoned for not more than 9 months or both.
SB55-ASA1-AA1, s. 3608g 16Section 3608g. 457.02 (1) of the statutes is amended to read:
SB55-ASA1-AA1,1258,2017 457.02 (1) Require any individual to be certified under this chapter in order to
18use the title "pastoral counselor", "investment counselor", "vocational counselor",
19"career counselor", "alcohol counselor", "drug counselor", or "alcohol and drug
20counselor" or "chemical dependency counselor".
SB55-ASA1-AA1, s. 3608i 21Section 3608i. 457.02 (5) of the statutes is amended to read:
SB55-ASA1-AA1,1259,222 457.02 (5) Authorize any individual who is certified under this chapter to use
23the title "alcohol counselor", "drug counselor", or "alcohol and drug counselor" or
24"chemical dependency counselor"
unless the individual is certified as an alcohol and

1drug counselor or as a chemical dependency counselor through a process recognized
2by the department of health and family services
under subch. XII of ch. 440.".
SB55-ASA1-AA1,1259,3 31704. Page 1156, line 6: after that line insert:
SB55-ASA1-AA1,1259,4 4" Section 3608d. 447.04 (1) (b) of the statutes is amended to read:
SB55-ASA1-AA1,1259,105 447.04 (1) (b) The Except as provided in par. (c), the examining board may grant
6a license to practice dentistry to an individual who is licensed in good standing to
7practice dentistry in another state or territory of the United States or in another
8country if the applicant meets the requirements for licensure established by the
9examining board by rule and upon presentation of the license and payment of the fee
10specified under s. 440.05 (2).
SB55-ASA1-AA1, s. 3608f 11Section 3608f. 447.04 (1) (c) of the statutes is created to read:
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-AA1,1260,6 61705. Page 1156, line 6: after that line insert:
SB55-ASA1-AA1,1260,7 7" Section 3608e. 450.03 (1) (f) of the statutes is created to read:
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, s. 3608f 12Section 3608f. 450.03 (1) (g) of the statutes is created to read:
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, s. 3608h 17Section 3608h. 450.04 (3) (b) of the statutes is amended to read:
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, s. 3608L 23Section 3608L. 450.045 of the statutes is repealed.".
SB55-ASA1-AA1,1260,24 241706. Page 1156, line 6: after that line insert:
SB55-ASA1-AA1,1261,1
1" Section 3608h. 480.02 (2) (h) of the statutes is amended to read:
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-AA1,1261,4 41707. Page 1156, line 6: after that line insert:
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, s. 3605pd 9Section 3605pd. 442.001 (1) of the statutes is created to read:
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, s. 3605pf 18Section 3605pf. 442.001 (4) of the statutes is created to read:
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, s. 3605ph 21Section 3605ph. 442.001 (5) of the statutes is created to read:
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, s. 3605pj 24Section 3605pj. 442.01 (1) of the statutes is created to read:
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, s. 3605pL 12Section 3605pL. 442.01 (2) of the statutes is amended to read:
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, s. 3605pn 22Section 3605pn. 442.01 (3) of the statutes is amended to read:
SB55-ASA1-AA1,1262,2323 442.01 (3) The examining board shall record its proceedings.
SB55-ASA1-AA1, s. 3605pp 24Section 3605pp. 442.02 (title) of the statutes is amended to read:
SB55-ASA1-AA1,1262,25 25442.02 (title) Public Certified public accountant, definition.
SB55-ASA1-AA1, s. 3605pr
1Section 3605pr. 442.02 (1m) (intro.) of the statutes is amended to read:
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, s. 3605pt 5Section 3605pt. 442.02 (1m) (a) of the statutes is amended to read:
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, s. 3605pv 10Section 3605pv. 442.02 (1m) (b) of the statutes is amended to read:
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, s. 3605px 15Section 3605px. 442.02 (1m) (dm) of the statutes is created to read:
SB55-ASA1-AA1,1263,1616 442.02 (1m) (dm) The person provides or offers to provide an attest service.
SB55-ASA1-AA1, s. 3605pz 17Section 3605pz. 442.02 (5m) of the statutes is amended to read:
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, s. 3605rb 24Section 3605rb. 442.02 (6) of the statutes is amended to read:
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, s. 3605rd 5Section 3605rd. 442.02 (7) of the statutes is renumbered 442.025 (1) and
6amended to read:
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, s. 3605rf 20Section 3605rf. 442.02 (8) of the statutes is renumbered 442.025 (2) and
21amended to read:
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, s. 3605rh
1Section 3605rh. 442.02 (9) of the statutes is renumbered 442.025 (3) and
2amended to read:
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, s. 3605rj 12Section 3605rj. 442.02 (10) of the statutes is renumbered 442.025 (4) and
13amended to read:
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, s. 3605rL 18Section 3605rL. 442.025 of the statutes is created to read:
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.
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