SB55-SSA1-CA1,861,32
409.104
(12m) To a transfer of an interest under a rent-to-own agreement
3under subch. XI of ch. 218; or
SB55-SSA1-CA1,861,55
421.202
(7m) A rent-to-own agreement under subch. XI of ch. 218;".
SB55-SSA1-CA1,861,9
8423.102 Scope. This chapter applies to all consumer transactions, except that
9subch. II does not apply to cemetery preneed sales under
s. ss. 440.92
and 440.922.".
SB55-SSA1-CA1,861,2112
440.03
(7m) The department may promulgate rules that establish procedures
13for submitting an application for a credential or credential renewal by electronic
14transmission. Any rules promulgated under this subsection shall specify procedures
15for complying with any requirement that a fee be submitted with the application.
16The rules may also waive any requirement in chs. 440 to 480 that an application
17submitted to the department, an examining board or an affiliated credentialing
18board be executed, verified,
certified, signed, sworn
, or made under oath,
19notwithstanding ss. 440.26 (2) (b), 440.42 (2) (intro.), 440.91 (2) (intro.), 443.06 (1)
20(a), 443.10 (2) (a), 445.04 (2), 445.08 (4), 445.095 (1) (a), 448.05 (7), 450.09 (1) (a),
21452.10 (1)
, and 480.08 (2m).
SB55-SSA1-CA1, s. 3504h
22Section 3504h. 440.03 (13) of the statutes is renumbered 440.03 (13) (a) and
23amended to read:
SB55-SSA1-CA1,862,4
1440.03
(13) (a)
The Except as provided in par. (b), the department may conduct
2an investigation to determine whether an applicant for a credential issued under chs.
3440 to 480 satisfies any of the eligibility requirements specified for the credential,
4including whether the applicant does not have an arrest or conviction record.
SB55-SSA1-CA1,862,11
5(c) In conducting an investigation under
this subsection par. (a) or (b), the
6department may require an applicant to provide any information that is necessary
7for the investigation or, for the purpose of obtaining information related to an arrest
8or conviction record of an applicant, to complete forms provided by the department
9of justice or the federal bureau of investigation. The department shall charge the
10applicant any fees, costs
, or other expenses incurred in conducting the investigation
11under
this subsection par. (a) or (b).
SB55-SSA1-CA1,862,1613
440.03
(13) (b) Before granting a credential to a cemetery authority, cemetery
14salesperson, or preneed seller, or renewing such a credential, the department shall
15conduct an investigation to determine whether a person specified in s. 440.93 (1)
16(intro.) has been convicted of an offense specified in s. 440.93 (1) (d).".
SB55-SSA1-CA1,862,21
19440.05 Standard fees. (intro.) The following standard fees apply to all initial
20credentials, except as provided in ss. 440.42, 440.43, 440.44, 440.51,
442.06, 444.03,
21444.05, 444.11, 447.04 (2) (c) 2., 449.17, 449.18 and 459.46:".
SB55-SSA1-CA1,863,3
1440.08
(2) (a) (intro.) Except as provided in par. (b) and in ss. 440.51, 442.04,
2442.06, 444.03, 444.05, 444.11, 448.065, 447.04 (2) (c) 2., 449.17, 449.18 and 459.46,
3the renewal dates and renewal fees for credentials are as follows:".
SB55-SSA1-CA1,863,98
440.08
(2) (a) 26m. Dentist, faculty member: October 1 of each odd-numbered
9year; $131.".
SB55-SSA1-CA1,863,1312
440.08
(2) (a) 66m. Real estate closing agent: January 1 of each odd-numbered
13year; $53.".
SB55-SSA1-CA1,863,1816
445.125
(1) (a) 2. Notwithstanding s. 701.12 (1), such agreements may be made
17irrevocable as to the first
$2,500 $3,000 of the funds paid under the agreement by
18each depositor.".
SB55-SSA1-CA1,863,2421
450.03
(1) (f) A person who has successfully completed his or her second year
22in, and is enrolled at, an accredited school of pharmacy and whose practice of
23pharmacy is limited to performing duties under the direct supervision of a person
24licensed as a pharmacist by the board.
SB55-SSA1-CA1,864,52
450.03
(1) (g) A person who has applied for a license under s. 450.05 whose
3practice of pharmacy is limited to performing duties under the direct supervision of
4a person licensed as a pharmacist by the board and during the period before which
5the board takes final action on the person's application.
SB55-SSA1-CA1,864,117
450.04
(3) (b) Has completed an internship in the practice of pharmacy
under
8s. 450.045 or has practical experience acquired in another state which is comparable
9to that included in
the an internship and which is approved and verified by the board
10or by the agency which is the equivalent of the board in the state in which the
11practical experience was acquired.
SB55-SSA1-CA1,864,15
14"
Section 3605pb. 442.001 of the statutes is renumbered 442.001 (intro.) and
15amended to read:
SB55-SSA1-CA1,864,16
16442.001 Definition Definitions. (intro.) In this chapter
, "examining:
SB55-SSA1-CA1,864,17
17(3) "Examining board" means the accounting examining board.
SB55-SSA1-CA1,864,1919
442.001
(1) "Attest service" means any of the following:
SB55-SSA1-CA1,864,2120
(a) An audit or any other engagement that is performed or intended to be
21performed in accordance with rules promulgated under s. 442.01 (1) (a).
SB55-SSA1-CA1,864,2322
(b) A review of a financial statement that is performed or intended to be
23performed in accordance with rules promulgated under s. 442.01 (1) (b).
SB55-SSA1-CA1,865,3
1(c) An examination of prospective financial information that is performed or
2intended to be performed in accordance with rules promulgated under s. 442.01 (1)
3(c).
SB55-SSA1-CA1,865,65
442.001
(4) "Firm" means a proprietorship, partnership, limited liability
6partnership, corporation, service corporation, or limited liability company.
SB55-SSA1-CA1,865,98
442.001
(5) "Member of a firm" means a director, manager, employee, officer,
9owner, shareholder, principal, or partner of a firm.
SB55-SSA1-CA1,865,1211
442.01
(1) The examining board shall promulgate rules that adopt by reference
12all of the following:
SB55-SSA1-CA1,865,1413
(a) The statements on auditing standards issued by the Auditing Standards
14Board of the American Institute of Certified Public Accountants.
SB55-SSA1-CA1,865,1715
(b) The statements on standards for accounting and review services issued by
16the Accounting and Review Services Committee of the American Institute of
17Certified Public Accountants.
SB55-SSA1-CA1,865,2118
(c) The statements on standards for attestation engagements issued by the
19Auditing Standards Board, the Accounting and Review Services Committee, and the
20Consulting Services Executive Committee of the American Institute of Certified
21Public Accountants.
SB55-SSA1-CA1,866,623
442.01
(2) No standard or rule relating to professional conduct or unethical
24practice may be adopted until the examining board has held a public hearing with
25reference thereto, subject to the rules promulgated under s. 440.03 (1). No rule or
1standard shall become effective until 60 days after its adoption by the examining
2board. Any person who has appeared at the public hearing and filed written protest
3against any proposed standard or rule may, upon the adoption of such standard or
4rule, obtain a review thereof under ch. 227. Thereafter every person practicing as
5a
certified public accountant in the state shall be governed and controlled by the rules
6and standards prescribed by the examining board.
SB55-SSA1-CA1,866,88
442.01
(3) The
examining board shall record its proceedings.
SB55-SSA1-CA1,866,10
10442.02 (title)
Public Certified public accountant, definition.
SB55-SSA1-CA1,866,1412
442.02
(1m) (intro.) A person shall be considered to be in practice as a
certified 13public accountant, within the meaning and intent of this chapter
, if any of the
14following conditions is met:
SB55-SSA1-CA1,866,1916
442.02
(1m) (a) The person holds himself or herself out to the public in any
17manner as one skilled in the knowledge, science
, and practice of accounting, and as
18qualified and ready to render professional service therein as a
certified public
19accountant for compensation.
SB55-SSA1-CA1,866,2421
442.02
(1m) (b) The person maintains an office for the transaction of business
22as a
certified public accountant or, except as an employee of a
certified public
23accountant, practices accounting, as distinguished from bookkeeping, for more than
24one employer.
SB55-SSA1-CA1,867,1
1442.02
(1m) (dm) The person provides or offers to provide an attest service.
SB55-SSA1-CA1,867,83
442.02
(5m) Subsection (1m) (f) does not prohibit any officer, employee,
4partner
, or principal of any organization from affixing his or her signature to any
5statement or report in reference to the affairs of that organization with any wording
6designating the position, title
, or office that he or she holds in that organization
and
7does not prohibit any act of a public official or public employee in the performance
8of his or her duties.
SB55-SSA1-CA1,867,1310
442.02
(6) Every member of a
partnership and every officer and director of a
11corporation firm who,
in the capacity of partner, officer or director as a member of the
12firm, does any of the things enumerated in sub. (1m) (a) to (f), shall be considered to
13be in practice as a
certified public accountant.
SB55-SSA1-CA1,867,2016
442.025
(1) Nothing contained in this chapter shall prevent the employment 17Persons employed by a certified public accountant
, or by a public accountant, or
by
18a firm
or corporation furnishing public accounting services as principal, of persons 19licensed under this chapter to serve as accountants in various capacities, as needed,
20if all of the following conditions are met:
SB55-SSA1-CA1,867,2321
(a) The employees serving as accountants work under the control and
22supervision of certified public accountants
, or accountants with certificates of
23authority granted under s. 442.06.
SB55-SSA1-CA1,868,3
1(b)
Those The employees serving as accountants
shall do not issue any
2statements or reports over their own names except office reports to their employer
3that are customary.
SB55-SSA1-CA1,868,54
(c) The employees serving as accountants are not in any manner held out to the
5public as
certified public accountants
as described in this chapter.
SB55-SSA1-CA1,868,108
442.025
(2) Nothing contained in this chapter shall apply to a A practicing
9attorney, who, in connection with his or her professional work renders any
10accounting service.
SB55-SSA1-CA1,868,1613
442.025
(3) (intro.)
Nothing contained in this chapter shall apply to any
14persons who may be A person employed by more than one person
, partnership or
15corporation, for the purpose of keeping books, making trial balances
, or statements,
16and preparing
audits or reports, if all of the following requirements are met:
SB55-SSA1-CA1,868,1817
(a) The
audits or reports described in this subsection are not used or issued by
18the employers as having been prepared by a
certified public accountant.
SB55-SSA1-CA1,868,2119
(b) The persons employed as described in this subsection do not do any of the
20things enumerated in
sub. s. 442.02 (1m) (f)
without complying with sub. except as
21authorized under s. 442.02 (5m).
