Notice of Hearing
Accounting Examining Board
NOTICE IS HEREBY GIVEN that pursuant to authority vested in the Accounting Examining Board in ss. 15.08 (5) (b)
, 227.11 (2)
and 442.04 (5)
, Stats., and interpreting s. 442.04 (5)
, Stats., the Accounting Examining Board will hold a public hearing at the time and place indicated below to consider an order to repeal s. Accy 3.11 (1)
; to amend s. Accy 3.03 (1)
; and to repeal and recreate ss. Accy 3.06
, relating to a new computer-based examination.
Hearing Date, Time and Location
Date: January 17, 2003
Time: 9:30 a.m.
Location: 1400 East Washington Avenue
Appearances at the Hearing
Interested persons are invited to present information at the hearing. Persons appearing may make an oral presentation but are urged to submit facts, opinions and argument in writing as well. Facts, opinions and argument may also be submitted in writing without a personal appearance by mail addressed to the Department of Regulation and Licensing, Office of Administrative Rules, P.O. Box 8935, Madison, Wisconsin 53708. Written comments must be received by January 31, 2003 to be included in the record of rule-making proceedings.
Analysis prepared by the Department of Regulation and Licensing.
In this proposed rule-making order the Accounting Examining Board amends its rules for implementation of a new computer-based examination. This examination is expected to be offered exclusively on computer beginning in early 2004. It will completely replace the paper-and-pencil version of the examination. The new examination has four sections: Regulation, Financial Accounting and Reporting, Auditing and Attestation, and business Environment and Concepts. Each section of the computer-based examination will be approximately as long as the current examination.
The four sections of the current examination are Accounting and Reporting, Financial Accounting and Reporting, Auditing, and Business Law and Professional Responsibilities.
Section 1 amends the passing grade on each section of the examination from 75 or higher to a passing grade established by the board.
Section 2 repeals and recreates the examination procedures. Eligibility to sit for the examination will continue to be determined by the jurisdiction where the certified public accountant credential is sought. Eligible examination candidates will be able to schedule directly with the company administering the examination. Examinations will be offered at sites in Madison and Milwaukee and candidates will also be permitted to take the examination at sites in other states. The examination will be given over a two-month period in each calendar quarter. It will not be given during the final month of each quarter, in order to prepare new examination material for the next quarter. Candidates will not be allowed to retake a failed section within the quarter it was last taken. However, candidates will be allowed to take as many sections of the examination as they desire during any one quarter.
Section 3 repeals and recreates the transition rules to allow a transition period to complete any remaining sections of the certified public accountant examination. Candidates who have received conditional credit for sections of the paper examination will be allowed to take the remaining corresponding sections of the computer-based examination in order to complete the examination. These proposed rules allow candidates to sit for each section separately and to take each section in any order. All sections must be completed within an 18-month period, which begins on the date that the first section is taken. Credit for any section passed outside the 18-month period shall expire and that section shall be retaken.
Section 4 repeals the provision for applicants for the certified public accountant examination to request a review of their examination papers from the American institute of certified public accountants advisory grading service.
1. The anticipated fiscal effect on the fiscal liability and revenues of any local unit of government of the proposed rule is: $0.00.
2. The projected anticipated state fiscal effect during the current biennium of the proposed rule is: $0.00.
3. The projected net annualized fiscal impact on state funds of the proposed rule is: $0.00.
Initial Regulatory Flexibility Analysis
These proposed rules will be reviewed by the department through its Small Business Review Advisory Committee to determine whether there will be an economic impact on a substantial number of small businesses, as defined in s. 227.114 (1) (a)
Copies of Rule and Contact Person
Copies of this proposed rule are available without cost upon request to: Pamela Haack, Department of Regulation and Licensing, Office of Administrative Rules, 1400 East Washington Avenue, Room 171, P.O. Box 8935, Madison, Wisconsin 53708 (608) 266-0495.
Notice of Hearings
Agriculture, Trade and Consumer Protection
(Reprinted From Mid-December 2002 Wis. Adm. Register)
The State of Wisconsin Department of Agriculture, Trade and Consumer Protection announces that it will hold public hearings on proposed rule changes to ch. ATCP 92
, Wis. Adm. Code. The hearings will be held at the times and places shown below. The public is invited to attend and make comments on the proposed rule. Following the public hearings, the hearing record will remain open until February 21, 2003
for submittal of additional written comments. Please submit written comments to the attention of Judy Cardin, Regulation & Safety Section, Division of Trade and Consumer Protection, 2811 Agriculture Drive, PO Box 8911, Madison, WI 53708-8911.
A copy of the proposed rule may be obtained free of charge by contacting the Department of Agriculture, Trade and Consumer Protection at the address above or by calling 608-224-4944. Copies will also be available at the public hearings.
Access for those with physical disabilities is available at all hearing locations. An interpreter for the hearing impaired will be available on request for the hearings. Please make reservations for a hearing interpreter at least ten days prior to the hearing date by writing to Kelly Smithback, Division of Trade and Consumer Protection, 2811 Agriculture Drive, PO Box 8911, Madison, WI 53708 or by contacting the message relay system (TDD) at 224-5058.
Eau Claire area
Tuesday, January 14, beginning at 12:30 p.m.
DATCP Regional Office, Main Conference Rm
3610 Oakwood Hills Parkway
Eau Claire, WI 54701
Thursday, January 16, beginning at 10:00 a.m.
Prairie Oak State Office Building, DATCP Board Room
2811 Agriculture Drive
Madison, WI 53708
Green Bay area
Tuesday, January 22, beginning at 1:00 p.m.
DATCP Regional Office, Conference Rm 152-A
200 N Jefferson St, Suite 146-A
Green Bay, WI 54301
Analysis Prepared by the Department of Agriculture, Trade and Consumer Protection
The Department of Agriculture, Trade and Consumer Protection (DATCP) administers Wisconsin's weights and measures program, to ensure that commercial weights and measures are accurate. DATCP also supervises municipal weights and measures inspection programs. DATCP licenses vehicle scale operators and weights and measures service companies. DATCP has adopted rules, under ch. ATCP 92
, Wis. Adm. Code, related to commercial weighing and measuring devices.
This rule modifies current weights and measures rules, and creates new requirements. Among other things, this rule does the following:
•Establishes uniform weights and measures inspection procedures, to promote uniform statewide application of weights and measures laws. The uniform procedures apply to state and municipal weights and measures programs. The uniform procedures are based on standards developed by the National Institute of Standards and Technology (NIST).
•Requires state inspectors, municipal inspectors and private service companies to use testing equipment and weight standards that comply with NIST specifications, tolerances and regulations.
•Requires municipal inspectors to attend training on NIST procedures and related subjects.
•Clarifies licensing requirements for private weights and measures service companies, and increases annual license fees.
•Increases annual license fees for vehicle scale operators.
•Establishes a technician certification program for technicians employed by private weights and measures service companies. Technicians must pass an open-book examination developed by the Central Weights and Measures Association. There is an examination fee of $25.
State and Municipal Programs
DATCP enforces state weights and measures laws. Under s. 98.04
, Stats., municipalities with a population of more than 5,000 must establish their own programs or contract with DATCP for weights and measures services. Currently, 18 municipalities have their own programs.
This rule establishes minimum standards for state and municipal weights and measures programs, in order to ensure reasonable statewide uniformity. This rule includes the following new requirements:
•Uniform Inspection Procedures. Under this rule, state and municipal programs must inspect packaged commodities, liquid measuring devices, scales, pricing systems, timing devices and linear measuring devices. (Currently, some municipal programs do not perform some of these inspections.) State and municipal inspectors must follow uniform testing and sampling procedures spelled out in state law and applicable NIST handbooks.
•Inspection Equipment. This rule requires inspectors to use test equipment and weight standards that meet NIST requirements. DATCP or a NIST-certified laboratory must test and certify test equipment and weight standards at least once every 2 years. DATCP may set a different testing interval for specialized equipment or weight standards.
•Training Requirement. Under this rule, state and municipal inspectors must participate in DATCP-sponsored training to stay current with changing weights and measures standards and procedures.
•Sealing Procedure. This rule clarifies the procedure for “sealing" a weighing or measuring device after the device is inspected.
•Reporting Requirements. This rule clarifies current municipal reporting requirements. Municipalities are currently required to submit annual reports to DATCP. DATCP uses these reports to help identify weights and measures compliance problems, priorities and program needs.
Weights and Measures Service Companies
DATCP currently licenses weights and measures service companies under s. 98.18
, Stats. This rule increases license fees and establishes minimum licensing standards.
This rule clarifies that a weights and measures service company must hold a DATCP license to install, service, test or calibrate commercial weighing or measuring devices.
A service company must apply for a license and pay required fees, according to this rule. DATCP may deny, suspend or revoke a license for reasons specified in this rule.
• License Fee
Under current law, weights and measures service companies pay the following annual license fees:
- $100 for companies that service only their own commercial weighing and measuring devices.
- $200 for companies that service weighing and measuring devices “for hire." A “for hire" company must also pay a supplementary license fee of $50 for each additional business location, if the company operates from more than one location.
This rule increases license fees for service companies. This rule establishes an annual fee of $250 for every company. A “for hire" service company must pay a supplementary fee of $75 for each additional business location, if the company operates from more than one location.
This rule creates a certification program for weights and measures service technicians. A weights and measures service company is responsible for having its technicians certified. Under this rule, a technician may not do any of the following unless the technician is certified:
- Restore to service a weighing or measuring device rejected by a state or municipal inspector.
- Place a new commercial weighing or measuring device in service.
- Verify the accuracy of a commercial weighing or measuring device.
A technician must be certified in one or more appropriate categories, based on the types of devices that the technician services. The Central Weights and Measures Association (CWMA) has developed certification exams that test a person's working knowledge of NIST standards and procedures (NIST Handbook 44) in various categories. Six midwestern states have adopted the CWMA technician certification program. Technicians who successfully complete the exam are recognized as “certified technicians" in participating states.
This rule requires certified technicians to pass the CWMA technician certification exam (or another exam approved by DATCP) in each applicable category once every 5 years. There is a $25 exam fee. The Wisconsin Department of Employment Relations, City and County Testing Unit, will administer the exam for DATCP. Exams are administered at locations statewide.
•Equipment Testing Procedures
Under this rule, weights and measures service companies must follow NIST testing procedures when they test weighing and measuring devices. Service companies must affix security seals to devices placed in service. Security seals must identify the name of the service company and technician that serviced the device.
This rule requires service companies to use testing equipment and standards that meet NIST requirements. Equipment and standards must be tested and certified at least once every 2 years by DATCP's metrology laboratory, or by a NIST-certified laboratory.
•Recordkeeping and Reporting.