Eagle River review. [volume] (Eagle River, Wis.) 1890-1927, 1913-08-29

appointed shall be the holder we = members FIST
umder the provisions Of sections Ieoc uncates
II, inclusive. shsH hold office for y. to
qualified. are appoints
2 OF the members Of the board e..
polhsea' one sha.l be professor OF econAsss, %
accountaney. or business administ SStONTles,
mefeial law In school of bigber i la,lg9 and
shall be skilled pubic accountants WI g an
less than three consecutive years have suelr
engaged in practice as public aooo &c. oeen I'd
members shall hold Office one for aNttouhtants
one Tor term of two years and ~ esus Vi one
three years The term of office Of eacs 'o u. e
ignated BY the governor In his 80 80 saau
vacancy in the board shall be nlle,i ~ ~ nent
for the unexpired term. W the 50
8 The persons so appointed shah ,oa.
lze witlnn tnlrty days after their arnoi and
shall recrganize each year thereaftar pp.lh'men
said board shall constitute a ouor,, 4 mater
elect one of their number as presid. they
as secretary and said officers shan hoJ5 . ana ~
tive offices for the term of one vno- - s4'eir
successors are elected and oualifpS s an Until
vote Of two members of said beard shan iu b amir
as the action OF said board exeen IN oe Gems
tive to the revocation of any eertie,-t 1V'0ns
for in subsection Of section l6S6--aee q q pr
cases three affirmative votes shan ba No. IN. IN all
action Of said board. S'uSiuere
I, Inc governor may remove Cor cause ,Dv
members OF said board. upon hast a0y
reasonable notice shall have been river u
8. In addition to the other duties nror,.
lions l656-202 to 16S6-211 Inclusive !"
the general duty of this board to3fosta~ AN ~ sna
OF education pertaining to the scJsnca le sR
accountancy. not only in its relatons1in -, S ~
ests Of individual and organized business A." sae
but in Its relationship to the welfare ~ slsei
both general and local. This board shall, 1' W
both within and without the profession :, esus
ancy 70 bring about better understsnStraa ~
relationship OF the science Of accounting to N.
lens of public welfare. ~e
Section 16S6-203. l. No certificate a,
public accountant shall be granted TO an, W
other than citizen of the United States ~
who has in good faith declared NJ. inta ss, VI
coming such citizen who is over the 49, ~ ~
three years and of good moral character ana "
under the provisions Of section l6S6-90N M
nave nay, successluly passed an examination in com
cial accounting, governmental ACCOUNTING s s0
commercial law as affecting accountancy and ~
other subjects as the board may deem neces,s-
2 Examinations shall be held by the Sos.
least once In each year at such times and nla
may be determined by them The time ann ~
holding examinations shall be advertised for ~
than three consecutive days not less than th,rtv
prior to the date OF such examination IN - -.
daily newspaper printed ana published in tha y,
Milwaukee and In at least one daily nsv~r
printed and published in the city Of Madison
applicant shall also be notified by mail Nv n.
Rotary OF the board. at tho address mentioned y
application, when and where such examination WY
held. Such notice shall be mailed not lee.
thirty days prior to the date of the next exsr
alton.
5. All certificates issued under the rrov,,,
sections 1636-2O2 to 16S6-211. inclusive ShST
signed by at least two members Of the board
board shall record Its proceedings list all cerao
issued and revoked and shall maintain srcb \
records as may be necessary or desirable and
records shall be open to the inspection OF tbs m,
at the of1ce OF the secretary Of the board The IN
bers Of the board shall have the power OF admi
tertng oaths as may be necessary to carry out
provisions Of sections 1636-202 to leSS-2li
elusive.
regulations regarding the conduct Of the eyam
tons or their character or scope the method
time Of filing applications for examination and
form and contents. and all other rules and req
n int efPec fha
sections l636-202 to 16S6--21I inclusive
Section 1636-204. The state board Of accoupta
may In its discretion waive the examination Of
issue certificate TO- any person possessing the al,
ifcations mentioned In subsection / Of section 1853
2O3 who
ta) is the holder Of certificate to practice Al
certified public accountant issued under the lava
any other state which extends similar privileges =
certified public accountants Of this state providI
that the requirements Of the law Of such state
in the opinion Of the board equivalent to the
Quirements Of the law Of this state.
(b) is the holder Of a certificate or license
practice as public accountant issued by any iorei
government; provided. that the requirements Of
law Of such foreign government are in the oplni
Of the board. equivalent to the requirements Of
law Of this state.
lei shall have had more than three year expe
ence as a public accountant and who shall ha
practiced public accountant in this state for
less than one year PRIOR to the passage Of secio
1636-2O2 to 16S6-211 inclusive. and who shall app
in writing to the board for such certificate within
member Of the first board shall receive certifca
permitting him to practice certified public
countant by virtue Of his appointment as such
member.
Section 1636-20B. Any person who has recelY
from the Wisconsin State Board of Accountancy
certificate Of his qualifications to practice a pu
lie accountant shall be known and styled cert
fed public accountant. and no other person and
partnership all the members Of which have not n
ceived such certificate. and no corporation. Sha
assume such title or the title Certified accountant
a0I.n rhoVfor
countant' or the abbreviat1on &c. P. A" or an
words. letters. authorizations tending to indcat
that the person, firm or corporation 80 using II
same Is a certified public accountant.
1636-2O6 l. Tho board shall revoke any certn
cate issued under sections 1638-202 to l690-2ll
inclusive for unprofessona conduct or other Sncen
cause; provided that written notice Of the cause
such contemplated action and the date and place
the hearing thereon by the board. shall have bee
mailed to the holder Of such certificate at his las
known address at least twenty days before SUCH near
ing At the said hearing the attorney general OF TIL
state or one Of his assistants designated by him. sha
sit with said board with all the powers Of membs
thereof.
O. All suits and proceedings arising out Of TIL
provisions of sections 1636-2O2 to 1636-211 inclu
siye, in which this board OF any Of its members o
agents shall be parties shall be conducted under th
direction and supervision of the attorney 7enera
expense incurred by for the department OF Inc a.
torney general In performing his duties under sau
sections shall be paid In the same manner as otnes
expenses of his department and shall be chargeg
against the apprOpUauOn Ior bne paA1u0iis Va
attorney general.
Section l636-2O7 l. Any person making an in1
itia1 application for examination or cerlteate snal
accompany such application with Um&d oA's I
money order or a certified check payable to the treas
rer of the state Of Wisconsin in the sum OF VWehy
five dollars. Should such application be rejected ny
the state board Of accountancy such checK OF hVhV
order shall be returned to the applicant DuI IN
mediateIy upon approval Of the application sucn|
check OF money order shall be deposited IN the uea'
ury of the state in the manner hereinafter puo
aud shall be added to the general fund. ouch n ~
order or certified check shall be deposited wan .'
secretary of state together with voucher N dIptae
which shall be approved by the secretary y tl oa
and which shall state the name ana ADDRESS u NO
applicant together with such other information IS h
be deemed advisable by the board or me sscteDaI5 W
state The secretary Of state shall audit such vouSn
and shall transmit the money order OF cefuieu -
together with the duplicate voucher 10 ths o'"''
treasurer. -, - ar
O. All money SO deposited by the board OF - ag-
countancy Shall by the secretary OF stale, W t5
tied to appropriation account lot tne say ~ tbs
of accountancy and all money deposlOeu ~ -
board is hereby appropriated fer the pu.po 100 ~
carrying out the provisions of sections looo--'1 y
1636-211. inclusive. .o.s.,l IN
the initial examination shall have the priyisste "
one re- examination without payment OF an 10
fee II application for such re-examnsuon 70 an,
within two years from the date oil inc nis'
inatipn. S,d shslI
Section 1636-2Os Each member Of the posra sG S.,
be paid an amount not exceeding ten doiiHs ~ ~
for tho time actually expended In peloti noa eli
duties imposed by sections 1636-2O2 70 ri
inclusive and in addition thereto shan Nc ,n rss
actual and necessary expenses incurred ~ oorsv
Sormsnca of euch duties. The board shall have po1ss
TO incur liabilities for all necessary material saa
plies and expense to perform the so1
carry out the purposes Of said sections, 100 snd
services and expenses Of members OF ue ,s,s &C.
all other expenditures as provided fcr " u .s... II
ton, shall be certified to the secretary q \
the manner provided by chapter 62S q tns ,t.ta
1908. and being audited by the secretary = tsts
shall Be paid from the general fund o. ne S .ncS