Public Instruction
Per the Dane County Circuit Court order issued in Coyne, et al. v. Walker, et al., Case No. 11-CV-4573, the Department of Public Instruction is not required to obtain the Governor's approval for this statement of scope.
Rule No.
Relating to
Children At Risk Plan and Program.
Rule Type
Permanent.
1. Finding/Nature of Emergency (Emergency Rule Only)
N/A
2. Detailed Description of the Objective of the Proposed Rule
The proposed rule change will modify s.
PI 25.05 to align it with the statutory change made in
2011 Wisconsin Act 32, which removed the statutory limitation on the number of children at risk a school district may contract with private agencies to provide services for.
3. Description of the Existing Policies Relevant to the Rule, New Policies Proposed to be Included in the Rule, and an Analysis of Policy Alternatives
4. Detailed Explanation of Statutory Authority for the Rule (Including the Statutory Citation and Language)
118.153 Children at risk of not graduating from high school.
(7) The state superintendent shall promulgate rules to implement and administer this section. The rules shall not be overly restrictive in defining approved programs and shall not serve to exclude programs that have demonstrated success in meeting the needs of children at risk.
5. Estimate of Amount of Time that State Employees Will Spend Developing the Rule and of Other Resources Necessary to Develop the Rule
The amount of time needed for rule development by department staff and the amount of other resources necessary are minimal.
6. List with Description of all Entities that may be Affected by the Proposed Rule
This rule change should not affect any entity since this is only a technical change to align the rule with statutes.
7. Summary and Preliminary Comparison with any Existing or Proposed Federal Regulation that is Intended to Address the Activities to be Regulated by the Proposed Rule
N/A
8. Anticipated Economic Impact of Implementing the Rule (Note if the Rule is Likely to Have a Significant Economic Impact on Small Businesses)
The proposed rules will have no significant economic impact on small businesses, as defined in s.
227.114 (1), Stats.
9. Contact Person
Bureau for Policy and Budget
Attn: Katie Schumacher
Public Instruction
Per the Dane County Circuit Court order issued in Coyne, et al. v. Walker, et al., Case No. 11-CV-4573, the Department of Public Instruction is not required to obtain the Governor's approval for this statement of scope.
Rule No.
Relating to
Grants for STEM Programs.
Rule Type
Permanent.
1. Finding/Nature of Emergency (Emergency Rule Only)
N/A
2. Detailed Description of the Objective of the Proposed Rule
This rule change will eliminate ch.
PI 31, the rule chapter for the Grants for Science, Technology, Engineering, and Mathematics Programs.
3. Description of the Existing Policies Relevant to the Rule, New Policies Proposed to be Included in the Rule, and an Analysis of Policy Alternatives
2011 Wisconsin Act 32 eliminated the Grants for Science, Technology, Engineering, and Mathematics Programs under ss.
115.28 (46) and
20.255 (2) (fz), Stats. Since there is no longer any statutory or funding authority for the program, the rules are no longer necessary. Thus, this rule change will eliminate PI 31.
4. Detailed Explanation of Statutory Authority for the Rule (Including the Statutory Citation and Language)
5. Estimate of Amount of Time that State Employees Will Spend Developing the Rule and of Other Resources Necessary to Develop the Rule
The amount of time needed for rule development by department staff and the amount of other resources necessary are minimal.
6. List with Description of all Entities that may be Affected by the Proposed Rule
This rule change should not affect any entity since the statutory authority for this program has already been rescinded.
7. Summary and Preliminary Comparison with any Existing or Proposed Federal Regulation that is Intended to Address the Activities to be Regulated by the Proposed Rule
N/A
8. Anticipated Economic Impact of Implementing the Rule (Note if the Rule is Likely to Have a Significant Economic Impact on Small Businesses)
The proposed rules will have no significant economic impact on small businesses, as defined in s.
227.114 (1), Stats.
9. Contact Person
Bureau for Policy and Budget
Attn: Katie Schumacher
Safety and Professional Services —
Accounting Examining Board
This statement of scope was approved by the Governor on July 23, 2013.
Rule No.
Relating to
Updating accounting and auditing practices and standards, clarifying licensure criteria, and general cleanup.
Rule Type
Permanent.
1. Finding/Nature of Emergency (Emergency Rule Only)
N/A
2. Detailed Description of the Objective of the Proposed Rule
One chapter in this series, Chapters
Accy 1 to
9, was last updated in 2004; some chapters have not been updated to reflect current practices or adopted standards in the accounting profession since as far back as 1974. Incorporate current accounting, auditing practices and standards, and references from the American Institute of Certified Professional Accountants (AICPA), AICPA Auditing Standards Boards, National State Boards of Accountancy (NASBA), and other professional organizations. Additional references to professional organizations or standards are proposed to reflect the standards currently in use; these may include but are not limited to: The Uniform Accountancy Act (UAA), Public Company Accounting Oversight Board (PCAOB), international accounting standards, and Generally Accepted Accounting Principles (US GAAP).
Other areas proposed to be updated may include: professional conduct; firm mobility and notification requirements; equivalent education criteria; examination review; codifying reinstatement practices; attest and peer reviews; reciprocity and equivalent certificates; acceptable examination providers, and school accreditation. In addition, the proposal may include creating definitions, revising or repealing Appendix A ch.
Accy 9; correcting inconsistencies between chapters or chapter sections; providing consistency in terminology and format; updating statutory references; and reflecting internal process efficiencies. Consequently, the objectives of this rule-making order may be incorporated into one or more rulemaking projects.
3. Description of the Existing Policies Relevant to the Rule, New Policies Proposed to be Included in the Rule, and an Analysis of Policy Alternatives
The proposed changes will serve to clarify, correct, or repeal certain provisions to recognize contemporary standards and practices of the accounting profession, conforming to codified rules and practices of adjacent states, as a well as modifying reinstatement and equivalent education issues.
Not evaluating and updating Chapters
Accy 1 to
9 would create confusion amongst licensees practicing in more than one state. An update would provide the department the opportunity to have rules reflecting national standards widely-accepted and applied throughout the accounting industry.
4. Detailed Explanation of Statutory Authority for the Rule (Including the Statutory Citation and Language)
Section
15.08 (5) (b), Stats., requires all examining boards to “
…promulgate rules for its own guidance and for the guidance of the trade or profession to which it pertains, and define and enforce professional conduct and unethical practices not inconsistent with the law relating to the particular trade or profession."
Section
227.11 (2) (a), Stats., authorizes all agencies to promulgate rules interpreting the statutes it enforces or administers, when deemed necessary to effectuate the purpose of such statutes.
Section
442.01 (1), Stats.,“
…the examining board shall promulgate rules that adopt by reference
…" a number nationally-recognized standards boards.
Section
442.087 (3), Stats., “
Rules. The examining board shall promulgate rules that describe the peer review required to renew a firm's license under sub. (2). The rules shall include requirements for the examining board to approve one or more persons to conduct the peer reviews. The rules shall also require each person approved by the examining board to conduct peer reviews to periodically report to the examining board on the effectiveness of the peer reviews conducted by the person and to provide the examining board with a listing of all firms that have undergone peer review conducted by the person."
5. Estimate of Amount of Time that State Employees Will Spend Developing the Rule and of Other Resources Necessary to Develop the Rule
The department estimates that approximately 210 hours will be needed to perform the review and develop any needed rule changes. This time includes meeting with the Accounting Examining Board, drafting the rule changes and processing the changes through public hearing, legislative review, and adoption. The department will assign existing staff to perform the review and develop the rule changes; no other resources will be needed.
6. List with Description of all Entities that may be Affected by the Proposed Rule
Licensees (CPAs) and firms (corporations and establishments) and their clientele.
7. Summary and Preliminary Comparison with any Existing or Proposed Federal Regulation that is Intended to Address the Activities to be Regulated by the Proposed Rule
An Internet-based search comparing these requirements resulted in
12 USC 1831n — Accounting objectives, standards, and requirements. The only references found regulating the use of uniform accounting standards related solely to the banking industry. No mention of CPA licensure or any specific nationally-recognized standards were found to be required or proposed to be required at the federal level.
8. Anticipated Economic Impact of Implementing the Rule (Note if the Rule is Likely to Have a Significant Economic Impact on Small Businesses)
The Department believes that proposed revisions under Chapters
Accy 1 to
9 will have a minimal economic impact on small business.
