AB915: Bill Text

AB915,12,15 442.07 (1) Any person who has been issued a certificate of the person's qualifications to practice as a certified public accountant, shall be styled and known as a "certified public accountant" and no other person shall assume to use such title or the abbreviation "C.P.A." or any other word, words, letters or figures to indicate that the person using the same is a certified public accountant. The terms "chartered accountant", "public accountant" and "certified accountant" and the abbreviation "C.A." are specifically prohibited to such other persons as being prima facie misleading to the public. Any person who has been issued a certificate of authority, as herein provided, shall be styled and known as a "public accountant" and no other person, other than a certified public accountant, shall assume to use such designation or any other word, words, letters or figures to indicate that such person is entitled to practice as a public accountant.

AB915, s. 37 Section 37. 442.07 (2) of the statutes is amended to read:

AB915,12,24 442.07 (2) No person may practice in this state as a certified public accountant or a public accountant, either in the person's name, under an assumed name, or as a member of a partnership, except as provided in s. 442.02 (10), unless the person has been granted a certificate by the examining board and secured a license for the current licensure period. No person may practice in this state as a certified public accountant, as an officer or director of a corporation engaged in the practice of public accounting, unless the corporation has secured a license for the current licensure period.

AB915, s. 38 Section 38. 442.07 (3) of the statutes is amended to read:

AB915,13,13 442.07 (3) Any partnership, which is entitled to practice as certified public accountants in this state or any other state, every resident member and resident manager of which is a certified public accountant of this state, after registering the partnership name with the examining board, may use the designation "certified public accountants" in connection with the partnership name. Any partnership, every member and resident manager of which is a certified public accountant of this state or any other state or holds a certificate of authority under this chapter, after registering the partnership name with the examining board, may use the designation "certified public accountants" in connection with the partnership name. An assumed name, in use prior to September 21, 1935, may be used the same as a partnership name, provided the individual persons practicing as principals under that name hold certificates granted by the examining board and register the name with the examining board.

AB915, s. 39 Section 39. 442.08 of the statutes is amended to read:

AB915,13,20 442.08 Licensure. Upon application by a holder of an unrevoked Wisconsin certificate as a certified public accountant or an unrevoked Wisconsin certificate of authority as provided for in this chapter, the department shall issue a license to the holder. A license shall also be issued to any partnership or corporation, upon application, which has complied with this chapter. The renewal date and renewal fee for licenses issued under this chapter are specified under s. 440.08 (2) (a).

AB915, s. 40 Section 40. 442.10 (1) of the statutes is amended to read:

AB915,14,7 442.10 (1) Whenever any person, as a certified public accountant or public accountant, signs or certifies any report, schedule or statement relative to the affairs of any corporation, association or partnership in which the person is financially interested or by which the person is regularly engaged as an officer or employe, the signature or certification shall be accompanied by a specific statement setting forth the fact that the person is financially interested in or is an officer or regular employe of the corporation, association or partnership. If the person is both financially interested and an officer or regular employe, the statement shall cover both financial interest and employment. In the case of a corporation holding a certificate of authority signing or certifying as above, the interest of any of its stockholders shall be disclosed.

AB915, s. 41 Section 41. 442.11 (3) of the statutes is repealed.

AB915, s. 42 Section 42. 442.11 (4) of the statutes is repealed.

AB915, s. 43 Section 43. 442.11 (6) of the statutes is repealed.

AB915, s. 44 Section 44. 442.11 (7) of the statutes is amended to read:

AB915,14,13 442.11 (7) Who shall practice as a certified public accountant or as a public accountant after his or her certificate has been revoked; or

AB915, s. 45 Section 45. 442.11 (8) of the statutes is amended to read:

AB915,14,18 442.11 (8) Who shall as an individual, or, as a member of a partnership or as an officer or director of a corporation, practice or permit the partnership or corporation to practice as a certified public accountant or as a public accountant unless a license has been secured for the current licensure period; or

AB915, s. 46 Section 46. 442.11 (9) of the statutes is amended to read:

AB915,14,22 442.11 (9) Who shall sell, buy, give or obtain an alleged certificate as a certified public accountant, or a certificate of authority, or a license in any other manner than is provided for by this chapter; or

AB915, s. 47 Section 47. 442.11 (10) of the statutes is amended to read:

AB915,15,3 442.11 (10) Who attempts to practice as a certified public accountant or as a public accountant under guise of a certificate not granted by the examining board, or under cover of a certificate obtained illegally or fraudulently; or

AB915, s. 48 Section 48. 442.11 (13) of the statutes is amended to read:

AB915,15,10 442.11 (13) Who shall, as an individual, or as a member of a partnership or as an officer of a corporation, permit to be announced by printed or written statement that any report, certificate, exhibit, schedule or statement has been prepared by or under supervision of a certified public accountant or by or under supervision of a public accountant when the person who prepared the same was not such certified public accountant or public accountant.

AB915, s. 49 Section 49 . 442.13 of the statutes is amended to read:

AB915,15,21 442.13 Ownership of accountant's working papers. All statements, records, schedules, working papers and memoranda made by a certified public accountant or public accountant incident to or in the course of professional service to clients by such accountant, except reports submitted by a certified public accountant or public accountant to a client, shall be and remain the property of such accountant, in the absence of an express agreement between such accountant and the client to the contrary. No such statement, record, schedule, working paper or memorandum shall be sold, transferred or bequeathed, without the consent of the client or the client's personal representative or assignee, to anyone other than one or more surviving partners or new or successor partners of such accountant.

Note: Sections 10 , 12, 14 , 15, 17 to 20, 24 (as it relates to striking "442.06"), 25 (as it relates to striking "442.06"), 26 and 29 to 49 eliminate outdated references to certificates of authority issued by the accounting examining board to practice as a public accountant, because they were granted to persons who applied for them before December 1, 1935. In addition, this bill eliminates outdated provisions that specify that a person who applied for a certificate as a certified public accountant before July 1, 1968, must satisfy certain education and experience requirements.

AB915, s. 50 Section 50. 448.03 (2) (L) of the statutes is created to read:

AB915,16,4 448.03 (2) (L) Any person assisting an occupational therapist or occupational therapy assistant in practice under the direct, immediate, on-premises supervision of the occupational therapist or occupational therapy assistant.

Note: Under current law, certain health care professionals; including respiratory care practitioners, physicians and podiatrists; may use unlicensed health care aides, if those aides act under the direct supervision of the health care professional. This Section permits occupational therapists or occupational therapy assistants to use the assistance of unlicensed persons, if those persons are under the direct, immediate, on-premises supervision of the occupational therapist or occupational therapy assistant.

AB915, s. 51 Section 51. 448.13 (1) of the statutes is amended to read:

AB915,16,14 448.13 (1) Each physician and each podiatrist shall, in each 2nd year at the time of application for a certificate of registration under s. 448.07, submit proof of attendance at and completion of continuing education programs or courses of study approved for at least 30 hours of credit by the board within the 2 calendar years immediately preceding the calendar year for which the registration is effective date of his or her application for a certificate of registration. The board may waive this requirement if it finds that exceptional circumstances such as prolonged illness, disability or other similar circumstances have prevented a physician or a podiatrist from meeting the requirement.

Note: The provisions in this Section clarify the certificate of registration renewal requirements for physicians so that a physician applying for the renewal of a certificate of registration must submit proof that he or she has completed at least 30 hours of continuing education during the 2 years immediately preceding the date of the physician's application for renewal, rather than in the 2 calendar years immediately preceding the calendar year for which the registration is effective.

AB915, s. 52 Section 52. 449.18 (7) of the statutes is amended to read:

AB915,17,2 449.18 (7) The examining board shall promulgate rules requiring applicants for renewal under sub. (4) to attend continuing education courses approved by the examining board. The rules shall establish criteria for the approval of such courses and may not require an applicant for renewal to attend more than 30 hours of courses within the 2 calendar years immediately preceding the expiration date specified in sub. (4) of his or her application for renewal.

Note: The provisions in this Section clarify certification renewal requirements for optometrists, so that an optometrist applying for the renewal of a certificate of registration must submit proof that he or she has completed at least 30 hours of continuing education during the 2 years immediately preceding the date of the application for renewal, rather than in the 2 calendar years immediately preceding the calendar year for which the registration is effective.

AB915, s. 53 Section 53 . 458.08 (5) of the statutes is repealed.

AB915, s. 54 Section 54 . 458.09 (2) (intro.) of the statutes is amended to read:

AB915,17,7 458.09 (2) (intro.) If an applicant for a certificate under s. 458.06 (3) or (4) or 458.08 (3) or (5) (a) or for renewal of that certificate under s. 458.11 is an assessor, all of the following apply:

Note: The provisions in Sections 53 and 54 eliminate outdated references to transitional real estate appraiser licenses. No transitional real estate appraiser license granted by the department of regulation and licensing is valid after January 1, 1996.

AB915, s. 55 Section 55 . 459.01 (2), (3) and (5) of the statutes are amended to read:

AB915,17,12 459.01 (2) "Hearing aid instrument" means any wearable instrument or device designed for or offered for the purpose of aiding or compensating for impaired human hearing and any parts, attachments or accessories of such an instrument or device, except batteries and cords.

AB915,17,15 (3) "Hearing instrument specialist" means any person who is or is required to be licensed under s. 459.05 to engage in the practice of dealing in or fitting hearing aids instruments.

AB915,17,20 (5) "Practice of fitting and dealing in hearing aids instruments" means the measurement of human hearing by means of an audiometer or by any other means accepted by the examining board solely for the purpose of making selections, adaptations or sales of hearing aids instruments intended to compensate for impaired hearing. This term also includes making impressions for ear molds.

AB915, s. 56 Section 56. 459.02 of the statutes is amended to read:

AB915,18,10 459.02 (title) License required to sell and fit hearing aids instruments . (1) No person may engage in the practice of selling or fitting hearing aids instruments or display a sign or in any other way advertise or represent himself or herself as a person who practices the fitting or sale of hearing aids instruments unless he or she holds a valid license issued under this subchapter. The license required by s. 459.05 shall be conspicuously posted in his or her office or place of business as registered with the department at all times. Duplicate licenses shall be issued by the department to valid license holders operating more than one office without additional payment.

AB915,18,17 (2) Nothing in this subchapter shall prohibit any corporation or mercantile establishment which maintains an established business address from engaging in the business of selling or offering for sale hearing aids instruments at retail without a license, provided that for the purpose of selling and fitting hearing aids instruments it employs persons licensed under this subchapter. Such corporation or mercantile establishment shall annually file with the examining board a list of all persons employed for the purpose of selling and fitting hearing aids instruments.

AB915, s. 57 Section 57. 459.02 of the statutes, as affected by 1997 Wisconsin Acts 49 and .... (this act), is repealed and recreated to read:

AB915,19,4 459.02 License required to sell and fit hearing instruments. (1) No person may engage in the practice of selling or fitting hearing instruments or display a sign or in any other way advertise or represent himself or herself as a person who practices the fitting or sale of hearing instruments unless he or she holds a valid license issued under this subchapter or a valid license or permit to practice audiology issued under subch. II. The license required by s. 459.05 shall be conspicuously posted in his or her office or place of business as registered with the department at all times. Duplicate licenses shall be issued by the department under this subchapter to valid license holders operating more than one office without additional payment.

AB915,19,12 (2) Nothing in this subchapter or subch. II shall prohibit any corporation or mercantile establishment which maintains an established business address from engaging in the business of selling or offering for sale hearing instruments at retail without a license, provided that for the purpose of selling and fitting hearing instruments it employs persons licensed under this subchapter or persons issued licenses or permits to practice audiology under subch. II. Such corporation or mercantile establishment shall annually file with the examining board a list of all persons employed for the purpose of selling and fitting hearing instruments.

AB915, s. 58 Section 58 . 459.03 (title) of the statutes is amended to read:

AB915,19,15 459.03 (title) Receipt required to be furnished to a person supplied with hearing aid instrument.

AB915, s. 59 Section 59 . 459.03 (1) of the statutes is amended to read:

AB915,19,23 459.03 (1) Whoever practices fitting or sale of hearing aids instruments shall deliver to each person supplied with a hearing aid instrument a receipt. The receipt shall contain the licensee's signature and show the licensee's business address and certificate number, together with specifications as to the make and model of the hearing aid instrument furnished and full terms of sale clearly stated. If a hearing aid instrument which is not new is sold, the receipt and the container thereof must be clearly marked as "used" or "reconditioned" whichever is applicable.

AB915, s. 60 Section 60. 459.03 (1) of the statutes, as affected by 1997 Wisconsin Acts 49 and .... (this act), is repealed and recreated to read:

AB915,20,7 459.03 (1) Whoever practices fitting or selling of hearing instruments under this subchapter shall deliver to each person supplied with a hearing instrument a receipt. The receipt shall contain the licensee's signature and show the licensee's business address and certificate number, together with specifications as to the make and model of the hearing instrument furnished and full terms of sale clearly stated. If a hearing instrument which is not new is sold, the receipt and the container thereof must be clearly marked as "used" or "reconditioned" whichever is applicable.

AB915, s. 61 Section 61. 459.03 (2) (b) of the statutes is amended to read:

AB915,20,14 459.03 (2) (b) A statement that the purchaser has been advised at the outset of the purchaser's relationship with the hearing instrument specialist that any examination or representation made by a hearing instrument specialist in connection with the fitting and selling of this hearing aid instrument is not an examination, diagnosis or prescription by a person licensed to practice medicine in this state and therefore must not be regarded as medical opinion or advice.

AB915, s. 62 Section 62. 459.035 of the statutes is amended to read:

AB915,20,20 459.035 Medical exam before being fitted. A hearing aid instrument shall not be fitted for or sold to a child 16 years of age or younger unless within 90 days prior to the fitting the person to be fitted has been examined by a physician to determine whether or not he or she has any physical deficiencies that would prohibit the effective use of a hearing aid instrument.

AB915, s. 63 Section 63. 459.04 of the statutes is amended to read:

AB915,20,24 459.04 Seller's guarantee. The seller of a hearing aid instrument shall give to the purchaser a personal guarantee that is at least identical in its terms to the guarantee of the manufacturer of the hearing aid instrument.

AB915, s. 64 Section 64. 459.05 (1m) of the statutes is amended to read:

AB915,21,12 459.05 (1m) Whenever the examining board determines that another state or jurisdiction has requirements equivalent to or higher than those in effect in the state for the practice of fitting and selling hearing aids instruments, and that such state or jurisdiction has a program equivalent to or stricter than the program for determining whether applicants in this state are qualified to fit and sell hearing aids instruments, the department may issue a license by reciprocity to applicants who hold valid certificates or licenses to deal in or fit hearing aids instruments in such other state or jurisdiction, who pay the fee specified in s. 440.05 (2) and who are otherwise qualified for licensure. No applicant for a license by reciprocity under this subsection shall be required to submit to or undergo a qualifying examination, if the applicant personally appears at the next meeting of the examining board after filing the application to answer any questions the examining board has.

AB915, s. 65 Section 65. 459.06 (2) (a) (intro.) and 3. and (b) (intro.) and 4. and (3) of the statutes are amended to read:

AB915,21,16 459.06 (2) (a) (intro.) Tests of knowledge in the following areas as they pertain to the fitting of hearing aids instruments:

AB915,21,17 3. The function of hearing aids instruments.

AB915,21,19 (b) (intro.) Practical tests of proficiency in the following techniques as they pertain to the fitting of hearing aids instruments:

AB915,21,21 4. Recording and evaluation of audiograms and speech audiometry to determine proper selection and adaption of a hearing aid instrument.

AB915,22,2 (3) The applicant for license by examination shall appear at a time and place as the examining board designates, to be examined by means of written and practical tests in order to demonstrate that he or she is qualified to practice the fitting of hearing aids instruments. Such examinations shall be conducted at least twice a year and at such other times and places designated by the examining board.

AB915, s. 66 Section 66. 459.07 (2) of the statutes is amended to read:

AB915,22,10 459.07 (2) Upon receiving an application under this section, accompanied by the fee under s. 440.05 (6), the examining board may grant a trainee permit which may entitle the applicant to practice fitting of hearing aids instruments for a period of one year. A person holding a valid hearing instrument specialist license shall be responsible for the direct supervision and training of the applicant and shall be liable for all negligent acts and omissions of the trainee in the fitting of hearing aids instruments.

AB915, s. 67 Section 67. 459.08 (1) of the statutes, as affected by 1997 Wisconsin Act 27, is amended to read:

AB915,22,17 459.08 (1) A person who holds a license shall notify the department in writing or in accordance with other notification procedures approved by the department of the regular address of the places where he or she engages or intends to engage in the practice of fitting or selling hearing aids instruments. The licensee shall inform the board of any changes in these addresses within 30 days of the change.

AB915, s. 68 Section 68. 459.085 of the statutes is amended to read:

AB915,22,23 459.085 Calibration of audiometric equipment. Audiometric equipment used in the evaluation of hearing sensitivity for the fitting and sale of hearing aids instruments shall be calibrated periodically, as specified by rule by the examining board. Certification of these calibrations shall be sent to the examining board with the renewal fee required in s. 459.09.

AB915, s. 69 Section 69 . 459.09 of the statutes is amended to read:

AB915,23,7 459.09 Renewal of license; fees; effect of failure to renew. Each person who practices dealing in or fitting hearing aids instruments shall, on or before the applicable renewal date specified under s. 440.08 (2) (a), pay to the department the applicable renewal fee specified under s. 440.08 (2) (a) and keep the certificate conspicuously posted in the person's office or place of business at all times. Where more than one office is operated by the licensee, duplicate certificates shall be issued by the department for posting in each location.

AB915, s. 70 Section 70 . 459.09 of the statutes, as affected by 1997 Wisconsin Acts 49 and .... (this act), is repealed and recreated to read:

AB915,23,19 459.09 Renewal of license. Each person issued a license under this subchapter shall, on or before the applicable renewal date specified under s. 440.08 (2) (a), pay to the department the applicable renewal fee specified under s. 440.08 (2) (a) and submit with the renewal application proof that he or she completed, within the 2 years immediately preceding the date of his or her application, 20 hours of continuing education programs or courses of study approved or required under rules promulgated under s. 459.095. A licensee shall keep the certificate conspicuously posted in his or her office or place of business at all times. Where more than one office is operated by the licensee, duplicate certificates shall be issued by the department for posting in each location.

AB915, s. 71 Section 71 . 459.10 (1) (d), (e), (j), (k) and (p) of the statutes are amended to read:

AB915,23,23 459.10 (1) (d) Been found guilty of an offense the circumstances of which substantially relate to the practice of fitting and dealing in hearing aids instruments.

AB915,23,25 (e) Violated this subchapter or ch. 440 or any federal or state statute or rule which relates to the practice of fitting and dealing in hearing aids instruments.

AB915,24,2 (j) Engaged in conduct which evidenced a lack of knowledge or ability to apply principles or skills of the practice of fitting and dealing in hearing aids instruments.

AB915,24,6 (k) Engaged in unprofessional conduct. In this subsection, "unprofessional conduct" means the violation of any standard of professional behavior which through experience, state statute or administrative rule has become established in the practice of fitting and dealing in hearing aids instruments.

AB915,24,9 (p) Sold a hearing aid instrument to a person who was not given tests using appropriate procedures and instrumentation or without proper measurement of the functional intensity and range of the person's hearing.

AB915, s. 72 Section 72 . 459.14 (2) of the statutes is amended to read:

AB915,24,14 459.14 (2) This subchapter does not apply to a person engaged in the practice of measuring human hearing for selecting hearing aids instruments or any other purpose if the person or the organization employing such person does not sell hearing aids instruments or hearing accessories.

AB915, s. 73 Section 73 . 459.22 (1) of the statutes is repealed.

AB915, s. 74 Section 74 . 459.22 (2) (b) of the statutes is amended to read:

AB915,24,19 459.22 (2) (b) Authorize an individual licensed under this subchapter to dispense or sell hearing aids instruments without obtaining a hearing instrument specialist license under subch. I.