Chapter 15 Structure of the Executive Branch
15.001 Declaration of policy
15.01 Definitions
15.02 Offices, departments and independent agencies
15.03 Attachment for limited purposes
15.04 Heads of departments and independent agencies; powers and duties
15.05 Secretaries
15.06 Commissions and commissioners
15.07 Boards
15.08 Examining boards and councils
15.085 Affiliated credentialing boards
15.09 Councils
15.40 Department of regulation and licensing; creation
15.405 Same; attached boards and examining boards
15.406 Same; attached affiliated credentialing boards
15.407 Same; councils
Chapter 440 - Department of Regulation and Licensing
Subchapter I - General Provisions
440.01 Definitions
440.02 Bonds
440.03 General duties and powers of the department
440.035 General duties of examining boards and affiliated credentialing boards.
440.04 Duties of the secretary
440.042 Advisory committees.
440.045 Disputes.
440.05 Standard fees
440.06 Refunds and reexaminations
440.07 Examination standards and services
440.08 Credential renewal
440.11 Change of name or address
440.12 Credential denial, non-renewal and revocation based on tax delinquency
440.13 Delinquency in support payments; failure to comply with subpoena or warrant.
440.14 Nondisclosure of certain personal information.
440.142 Reporting potential causes of public health emergency.
440.20 Disciplinary proceedings
440.205 Administrative warnings.
440.21 Enforcement of laws requiring credential
440.22 Assessment of costs
440.23 Cancellation of credential; reinstatement
440.25 Judicial review
Chapter 442 - Accounting Examining Board
442.001 Definitions.
442.01 Examining board; duties.
442.02 Certified public accountant, definition.
442.025 Applicability.
442.03 Licenses required.
442.04 Certified public accountants; qualifications.
442.05 Certification by endorsement.
442.07 Requirements for practice as certified public accountant.
442.08 Licensure.
442.083 Renewal.
442.087 Peer review.
442.09 Fees.
442.10 Disclosure of interest in entity reported on.
442.11 Penalties.
442.115 Enforcement actions for violations of this chapter.
442.12 Disciplinary action.
442.13 Ownership of accountant’s working papers.
Wisconsin Administrative Code Rules of the Accounting Examining Board
Chapter ACCY 1 Rules of Conduct
Subchapter I — Applicability and Definitions
Accy 1.001 Applicability of rules of conduct to certified public accountants.
Accy 1.002 Applicability of rules of conduct to certified public accountants who
have a significant influence over a CPA−related business or who
advertise as a CPA.
Accy 1.003 Definitions.
Subchapter II — Independence, Integrity and Objectivity
Accy 1.101 Independence standards.
Accy 1.102 Integrity and objectivity.
Subchapter III — Competence and Technical Standards
Accy 1.201 General standards.
Accy 1.202 Auditing standards.
Accy 1.203 Accounting principles.
Accy 1.204 Other technical standards.
Accy 1.205 Standards for auditing, accounting and review services, and attestation
engagements.
Subchapter IV — Responsibilities to Clients
Accy 1.301 Confidential client information.
Accy 1.302 Contingent fees, commissions and referral fees.
Subchapter V — Other Responsibilities and Practices
Accy 1.401 Acts discreditable.
Accy 1.402 Advertising or other forms of solicitation.
Accy 1.404 Incompatible occupations.
Accy 1.405 Form of practice and name.
Accy 1.406 Practice while suspended.
Accy 1.407 Communications.
Accy 1.408 Ownership requirements.
ACCY 3 Examinations
Accy 3.01 Authority.
Accy 3.02 Examinations.
Accy 3.03 Certified public accountant examination.
Accy 3.04 Education.
Accy 3.05 Examination application.
Accy 3.055 Verification of graduation after examination; release or invalidation
of examination scores.
Accy 3.06 Examination.
Accy 3.07 Transition rules.
Accy 3.08 Examination grades of other states.
Accy 3.09 Cheating on examination.
Accy 3.10 Professional ethics examination.
Accy 3.11 Examination review.
ACCY 4 Biennial registration
Accy 4.01 More than one office.
Accy 4.02 Firm license.
Accy 4.03 Firm license required for sole proprietor.
Accy 4.035 Requirements for late renewal of individual licenses; reinstatement.
Accy 4.037 Licensure application requirements for firms.
Accy 4.04 Firms without office in this state.
Accy 4.05 Fees.
Accy 4.06 Out−of−state firm with a bona fide office in Wisconsin but no resident
partner or stockholder.
Accy 4.07 Change in member of a firm.
ACCY 5 Experience evaluations
Accy 5.01 Review dates.
Accy 5.02 Experience evaluation.
Accy 5.03 Public accounting experience.
Accy 5.04 Experience; general.
Accy 5.05 Bookkeeping and elementary individual tax return preparation.
Accy 5.06 Self−employment.
Accy 5.07 Judgment.
ACCY 7 Education
Accy 7.01 General.
Accy 7.02 Definitions.
Accy 7.03 Reasonable equivalence of a resident major in accounting.
Accy 7.035 Education required to take the examination.
Accy 7.04 Transfer of credit applicant.
Accy 7.05 Certificate by endorsement evaluation.
Accy 7.06 Public information.
Accy 7.07 Expiration of applications.
ACCY 8 Endorsement Qualifications
Accy 8.01 Authority and purpose.
Accy 8.02 Substantial equivalence.
Accy 8.03 Citizenship and residency.
Accy 8.04 Foreign candidates.
ACCY 9 Peer Review
Accy
9.01 Definitions.
Accy
9.02 Requirement for firm license renewal.
Accy
9.03 Reports from board−approved review programs.
Accy
9.04 List of board−approved review programs.
Accy
9.05 Board approval of reviewers.
Accy
9.06 Conducting a peer review.
Accy
9 Appendix A
Excerpts for the Rules
of the Department of Regulation and Licensing
Chapter RL 1 - Procedures to Review Denial of an Application
RL 1.01 Authority and scope.
RL 1.03 Definitions.
RL 1.04 Examination failure: retake and hearing.
RL 1.05 Notice of intent to deny and notice of denial.
RL 1.06 Parties to a denial review proceeding.
RL 1.07 Request for hearing.
RL 1.08 Procedure.
RL 1.09 Conduct of hearing.
RL 1.10 Service.
RL 1.11 Failure to appear.
RL 1.12 Withdrawal of request.
RL 1.13 Transcription fees.
Chapter RL 1 - Appendix I - Notice of Intent to Deny
Chapter RL 1 - Appendix II - Notice of Denial
Chapter RL 2 - Procedures for Pleading and Hearings
RL 2.01Authority
RL 2.02 Scope; kinds of proceedings.
RL 2.03 Definitions.
RL 2.035 Receiving informal complaints.
RL 2.036 Procedure for settlement conferences.
RL 2.037 Parties to a disciplinary proceeding.
RL 2.04 Commencement of disciplinary proceedings.
RL 2.05 Pleadings to be captioned.
RL 2.06 Complaint.
RL 2.07 Notice of hearing.
RL 2.08 Service and filing of complaint, notice of hearing and other papers.
RL 2.09 Answer.
RL 2.10 Administrative law judge.
RL 2.11 Prehearing conference.
RL 2.12 Settlements.
RL 2.13 Discovery.
RL 2.14 Default.
RL 2.15 Conduct of hearing.
RL 2.16 Witness fees and costs.
RL 2.17 Transcription fees.
RL 2.18 Assessment of costs.
Chapter RL 2 - Appendix 1 - Notice of Hearing
Chapter RL 3 - Administrative Injunctions
RL 3.01 Authority.
RL 3.02 Scope; kinds of proceedings.
RL 3.03 Definitions.
RL 3.04 Pleadings to be captioned.
RL 3.05 Petition for administrative injunction.
RL 3.06 Notice of hearing.
RL 3.07 Service and filing of petition, notice of hearing and other papers.
RL 3.08 Answer.
RL 3.09 Administrative law judge.
RL 3.10 Prehearing conference.
RL 3.11 Settlements.
RL 3.12 Discovery.
RL 3.13 Default.
RL 3.14 Conduct of hearing.
RL 3.15 Witness fees and costs.
RL 3.16 Transcription fees.
Chapter RL 3 - Appendix I
Chapter RL 4 - Department Application Procedures and Application Fee Policies
RL 4.01 Authorization.
RL 4.02 Definitions.
RL 4.03 Time for review and determination of credential applications.
RL 4.04 Fees for examinations, reexaminations and proctoring examinations.
RL 4.05 Fee for test review.
RL 4.06 Refunds.
Chapter RL 6 - Summary Suspensions
RL 6.01 Authority and intent.
RL 6.02 Scope.
RL 6.03 Definitions.
RL 6.04 Petition for summary suspension.
RL 6.05 Notice of petition to respondent.
RL 6.06 Issuance of summary suspension order.
RL 6.07 Contents of summary suspension order.
RL 6.08 Service of summary suspension order.
RL 6.09 Hearing to show cause.
RL 6.10 Commencement of disciplinary proceeding.
RL 6.11 Delegation.
Chapter RL 7 - Impaired Professionals Procedure
RL 7.01 Authority and intent.
RL 7.02 Definitions.
RL 7.03 Referral to and eligibility for the procedure.
RL 7.04 Requirements for participation.
RL 7.05 Agreement for participation.
RL 7.06 Standards for approval of treatment facilities or individual therapists.
RL 7.07 Intradepartmental referral.
RL 7.08 Records.
RL 7.09 Report.
RL 7.10 Applicability of procedures to direct licensing by the department.
RL 7.11 Approval of drug testing programs.
Chapter RL 7 - Appendix I Consent for Release of Information
Chapter RL 8 - Administrative Warnings
RL 8.01 Authority and scope.
RL 8.02 Definitions.
RL 8.03 Findings before issuance of an administrative warning.
RL 8.04 Issuance of an administrative warning.
RL 8.05 Request for a review of an administrative warning.
RL 8.06 Procedures.
RL 8.07 Transcription fees.
Chapter RL 8 - Appendix I Department of Regulation and Licensing (Disciplinary Authority) Administrative Warning
Chapter RL 9 - Denial of Renewal Application Because Applicant is liable for Delinquent Taxes
RL 9.01 Authority.
RL 9.02 Scope; nature of proceedings.
RL 9.03 Definitions.
RL 9.04 Procedures for requesting the department of revenue to certify
whether an applicant for renewal is liable for delinquent taxes.
RL 9.05 Denial of renewal.
