Ladysmith news-budget. [volume] (Ladysmith, Rusk County, Wis.) 1907-1927, 1913-08-22
COPY LAWS OF WISCONSIN PASSED DURING 1873

ant and who shall have practiced as
public accountant in this state for not
less than one year prior to the passage
of sections 1636-202 to 1636-211, in
elusive, and who shall apply in writing
to the board for such certificate within
six months after the appointment of
the first board. Each member of the
first board shall receive a certificate
permitting him to practice as certi-
fed public accountant by virtue of
his appointment as such a member.
Section 1636-205. Any person who
has received from the Wisconsin State
Board of Accountancy certificate OF
his qualifications to practice as pup
lie accountant shah ne known and
styled as certified public account
ant" and no other person and no part
nership all the members of which have
not received such certificate, and no
corporation, shall assume such title or
the title certified accountant or
chartered accountant or Chartered
public accountant" or the abbreviation
&C. p. AZ or any words, letters, or alb
breviations tending to indicate that
the person, firm, or corporation so US
ing the same is certified public &C
countant.
1636-206. 1. The board shall re-
woke any certificate issued under sec
lions 1636-202 to 1636-211, inclusive.
for unprofessional conduct or other
sufficient cause; provided, that written
notice of the cause of such contem-
plated action and the date and place
of the hearing thereon by the board.
shall have been mailed to the holder of
such certificate at his last known adj
dress at least twenty days before such
torney general Of this state or one of
his assistants, designated by him,
shall sit with said board with all the
powers of member thereof
2. All suits and proceedings arising
out of the provisions of sections 1896
2O2 to 1636-211, inclusive, in which
this board or any Of it's members or
agents shall be parties shall be con-
Quoted under the direction and super
vision of the attorney general. All
expense incurred by or for the depart
ment of the attorney general in per-
forming his duties under said sections
other expenses Of his department and
shall be charged against the appro-
priation for the department of the at
torney general.
making an initial application for ex-
animation or certificate shall accom-
pany such application with a United
States money order or certified check
payable to the treasurer Of the state of
Wisconsin in the sum of twenty-five
dollars. Should such application be
rejected by the state board OF account
ancy such check or money order shall
mediately upon approval of the appli-
cation such check or money order
shall be deposited in the treasury of
the state in the manner hereinafter
provided and shall be added to the
general fund: Such money order or
certified check shall be deposited with
the secretary of state together with a
voucher in duplicate, which shall be
approved by the secretary of this
board and which shall state the name
and address of the applicant together
with such information as may be
deemed advisable by the board or the
GO of GanFafATV
state shall audit such voucher and
shall transmit the money order or GER
titled checl, together with the dupli-
cate voucher to the state treasurer,
g. All money so deposited by the
board of accountancy shall, by the
secretary of state, be credited to an
appropriation account for the state
board of accountancy, and all money
deposited by this board is hereby ap-
ing out the provisions of sections 1886
POP to 1636-211, inclusive.
g. Every applicant, who shall be
unsuccessful i'm the initial examina-
ton, shall have the privilege of one
REORGANIZATION withCur payment of an
additional fee, if application. for such
re- examination be made within two
wears from the date of the first eX-
animation.
Section 1636-208. Each member of
the board shall be paid an. amount not
exceeding ten dollars per day for the
time actually expended in performing
the duties imposed by sections 1886
202 to 1636-211, inclusive, and in ad-
dition thereto shall receive all actual and
necessary expenses incurred in the
performance of such duties. The
board shall have power to incur liabil-
tiles for all necessary materials, sup
plies and expense necessary to per
form the duties and carry out the
purposes of said sections. Payment
for services and expenses of members
of the board and all other expendi-
lures, as provided for by this section.
shall be certified to the secretary of
state, in the manner provided by
chapter 523 of the laws of 1909, and
being audited by the secretary of state,
shall be paid from the general fund
Of the state treasury. The secrtary of
against the appropriation account for
the state board of accountancy, pro-
vided in subsection of section 1886
POT.
represents himself to the public as
having received a certificate as pro-
vided in sections 1636-202 to 1886
oil, inclusive, or shall assume to
ant, certified accountant, chartered
public accountant, chartered ac-
countant, or use the abbreviation G.
P. A, or any other words, letters or
authorizations to indicate that the per-
son using the same is a certified pub
lie accountant, within the meaning OF
said sections, without having received
a certificate to practice as a certified
public accountant as herein provided,
or having been deprived of such GER
tificate by revocation as hereinbefore
provided shall continue to practice or
represent himself as a certified public
accountant, he shall be deemed guilty
of a misdemeanor, aid upon conviction
thereof shall be punished by a fine of
not less than fifty dollars nor more
than two hundred dollars, or by i'm
prisonment in the county jail for a
period of not less than one month nor
more than six months, or by both such
fine and imprisonment in the discretion
of the court for each day during which
he shall have practiced or violated any
of the provisions of said sections.
2. Subsection 1 of section 1636-209
shall also apply to all partnerships, all
the members of which have not receiv
ed such certificates to practice as GER
titled public accountants, and the
penalties provided shall apply to all
members of such partnership. Sub
| section 1 of section 1636-209 shall
likewise apply to all corporations who
shall assume such title or other
words, letters, or authorizations, and
| the penalties provided therein shall
appI VITO each officer and director of
such corporation.
8. Nothing in sections 1636-202 to
1636-211, inclusive, shall be construed
to exclude any person from practicing
as public or expert accountant in
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