reglab/statecodes huggingface dataset:
West Virginia Code of State Rules › Agency 220 - Multimodal Transportation Facilities › Title 220 - LEGISLATIVE RULE DEPARTMENT OF TRANSPORTATION DIVISION OF MULTIMODAL TRANSPORTATION FACILITIES › Series 220-02 - Aviation Grant Process › Section 220-2-3 - Application

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. Applicants
				shall provide an application for grant funding with an Application Letter
				(Appendix A) with all required documentation. The Application shall be complete
				and submitted within the required timeframes.
3.2. Applicants must provide all required
				forms, records and documentation to the satisfaction of this rule and the
				Commissioner of the DMTF.
3.2.1. Applicants
				are encouraged, but not required, to annually provide the DMTF with their
				Capital Improvement Program and Airport Layout Plan to provide the Commissioner
				with an understanding of how grant applications comport to the stated goals and
				objectives for improving Airport facilities.
West Virginia Code of State Rules › Agency 220 - Multimodal Transportation Facilities › Title 220 - LEGISLATIVE RULE DEPARTMENT OF TRANSPORTATION DIVISION OF MULTIMODAL TRANSPORTATION FACILITIES › Series 220-02 - Aviation Grant Process › Section 220-2-4 - Direct Grant Process

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. The
				Direct Grant Process provides financial assistance to Applicants from funds
				directly appropriated by the State Legislature. These
do not
include funds derived from the aviation fuel tax or other sources received by
				the DMTF.
4.2. Eligibility -
4.2.1. Eligible Airport applicants - Grants
				issued under this program may generally be used by Airports for any reasonable
				and necessary business purpose.
4.2.1.a. In
				addition to Airports, the ARFF and CAP may also apply for an award of the
				available funds administered under this Section.
West Virginia Code of State Rules › Agency 220 - Multimodal Transportation Facilities › Title 220 - LEGISLATIVE RULE DEPARTMENT OF TRANSPORTATION DIVISION OF MULTIMODAL TRANSPORTATION FACILITIES › Series 220-02 - Aviation Grant Process › Section 220-2-5 - Matching Grant Process

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. The
				Matching Grant program may pay up to one half (½) of the non-federal
				share of all FAA funded projects at Airports in this State. The application
				process is tied to the FAA grant process.
5.1.1. Matching Grant Funds are derived from
				the aviation fuel tax deposited in State Fund 8275, as well as other available
				sources as directed by the State Legislature.
West Virginia Code of State Rules › Agency 220 - Multimodal Transportation Facilities › Title 220 - LEGISLATIVE RULE DEPARTMENT OF TRANSPORTATION DIVISION OF MULTIMODAL TRANSPORTATION FACILITIES › Series 220-02 - Aviation Grant Process › Section 220-2-6 - Request for Reconsideration to the DMTF Airport Advisory Committee

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. Any Applicant
				who is aggrieved by a denial of Grant(s) pursuant to this Rule may request
				reconsideration by the DMTF Advisory Committee.
6.2. Within two (2) weeks of receiving a
				Request for Reconsideration, the DMTF Airport Advisory Committee shall hold a
				meeting, notify the Applicant of the date, place and time of the meeting, hear
				from the aggrieved Applicant on the reasons the Application should be granted,
				and make a decision upholding the denial of the application, modifying the
				decision of the Commissioner, or granting the Application as
				presented.
West Virginia Code of State Rules › Agency 220 - Multimodal Transportation Facilities › Title 220 - LEGISLATIVE RULE DEPARTMENT OF TRANSPORTATION DIVISION OF MULTIMODAL TRANSPORTATION FACILITIES › Series 220-02 - Aviation Grant Process › Section 220-2-7 - Severability

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. These rules
				are considered to be severable. In the event this rule is inconsistent with or
				contrary to any applicable statute, the provisions of the statute shall be
				applied.
7.2. This rule, including
				any timeframe imposed upon the DMTF, are intended to serve as guidelines for
				procedural functions of the DMTF. Nothing herein is intended to vest any right,
				substantive or otherwise, which is greater than otherwise existing in
				law.
West Virginia Code of State Rules › Agency 220 - Multimodal Transportation Facilities › Title 220 - LEGISLATIVE RULE DEPARTMENT OF TRANSPORTATION DIVISION OF MULTIMODAL TRANSPORTATION FACILITIES › Series 220-02 - Aviation Grant Process › Appendix A - Application Letter Format on Official Letterhead

Current through Register Vol. XLI, No. 28, July 12, 2024
DATE
Commissioner of the DMTF
West Virginia Department of Transportation
Bldg. 5, State Capitol Complex
1900 Kanawha Blvd. E.
Charleston, WV 25305
Dear Commissioner:
The (NAME OF APPLICANT) hereby submits an Application for
				  ($##,#### THE AMOUNT BEING APPLIED FOR) in SFY (YEAR) Grant Funds under the
				  Matching Funds Grant program for use at the (NAME OF APPLICANT). The Grant
				  Funds will be used [FOR Direct Grant: DESCRIBE PROPOSED SPENDING AND SKIP TO
				  INCLUDED DOCUMENTS SECTION BELOW / FOR MATCHING GRANT CONTINUE] in conjunction
				  with (FAA / AIP or BIL Grant ##-####-YYYY-###) for (DESCRIBE IN DETAIL THE
				  PROPOSED PROJECT(S)). The amount requested from DMTF represents (2.5 / 5%) of
				  the total eligible project cost. The Applicant will be responsible for 100% of
				  any or all non-eligible items. The final eligible project breakout would be
				  (90% FAA, 5% local share and 5% DMTF OR 95% FAA, 2.5% local share and 2.5%
				  DMTF) subject to the program:
Total project value: $__________________
Total eligible project value: $__________________
FAA share (90 OR 95%): $__________________
Applicants share (2.5 or 5%): $__________________
DMTF share (2.5 or 5%): $__________________
The following documents have been included:
* A copy of a resolution from (GOVERNING BODY) authorizing
				  the submission of this application.
* Signed copy of the Grant Application
* Copy of the executed FAA Grant. * A copy of the most recent
				  Audit Report for Applicant
Should you have any questions or need further information,
				  please contact (LOCAL CONTACT PERSON, ADDRESS, E-MAIL ADDRESS AND TELEPHONE
				  NUMBER).
Respectfully,
SIGNATURE
NAME/TITLE
West Virginia Code of State Rules › Agency 225 - Public Transit, Division of › Title 225 - LEGISLATIVE RULE DEPARTMENT OF TRANSPORTATION DIVISION OF PUBLIC TRANSIT › Series 225-01 - Rail Fixed Guideway Systems State Safety Oversight › Section 225-1-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope " This Legislative Rule
				establishes the requirements for the State's oversight of the safety of rail
				fixed guideway systems by the Division of Public Transit. The Division of
				Public Transit was designated the State's oversight agency by Enrolled Senate
				Bill 407 enacted during the 2015 Regular Session by the Eighty-Seventh
				Legislature. The requirements for the safe operation and maintenance of rail
				fixed guideway systems apply to any such system operating in this
				state.
1.2. Authority. " W.Va. Code
				§
									17-16E-3.
1.3. Filing Date. - April 15, 2016
1.4. Effective Date. " April 15,
				2016
West Virginia Code of State Rules › Agency 225 - Public Transit, Division of › Title 225 - LEGISLATIVE RULE DEPARTMENT OF TRANSPORTATION DIVISION OF PUBLIC TRANSIT › Series 225-01 - Rail Fixed Guideway Systems State Safety Oversight › Section 225-1-3 - State system safety program standard

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. The
				Division, as the designated state oversight agency with responsibility for rail
				transit safety and security oversight, must comply with the federal program
				requirements set out in 49 CFR Part 674. In order to effectuate these federal
				requirements the Division shall develop and implement a state System Safety
				Program Standard (SSPS).
3.2. Upon
				completion of the SSPS, every rail transit agency must develop and implement a
				Transit Agency System Safety Program Plan in accordance with the SSPS and 49
				CFR Part 674.
West Virginia Code of State Rules › Agency 225 - Public Transit, Division of › Title 225 - LEGISLATIVE RULE DEPARTMENT OF TRANSPORTATION DIVISION OF PUBLIC TRANSIT › Series 225-01 - Rail Fixed Guideway Systems State Safety Oversight › Section 225-1-4 - Rail transit agency's system safety program plan

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. Every agency is required to prepare and
				submit to the Division, for its written approval, a system safety program plan
				that complies with the state's system safety program standard and to update its
				system safety program plan as deemed necessary by the Division in response to
				changes affecting the safety and security elements of the system. Examples of
				such changes include, but are not limited to, changes in federal regulations or
				state standards, changes or modifications to the system, changes in operating
				conditions, and changes necessitated by audits or reviews of the system by the
				transit agency or the Division.
4.1.a. An
				agency shall not publicly disclose the security aspects of its approved system
				safety program plan.
4.1.b. An
				agency may use a contractor to develop or update its system safety program
				plan.
West Virginia Code of State Rules › Agency 225 - Public Transit, Division of › Title 225 - LEGISLATIVE RULE DEPARTMENT OF TRANSPORTATION DIVISION OF PUBLIC TRANSIT › Series 225-01 - Rail Fixed Guideway Systems State Safety Oversight › Section 225-1-5 - Rail transit agency audit reports

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. Every
				agency shall develop and implement an internal safety audit process which
				complies with the provisions of 49 CFR Part 674 and requires a minimum of one
				safety audit every three years. Every agency shall submit to the Division for
				its review, a copy of the agency's safety audit report each time an audit is
				conducted.
5.2. A transit agency
				may use a contractor to prepare its safety audit reports.
5.3. The Division may use a contractor to
				review safety audit reports.
West Virginia Code of State Rules › Agency 225 - Public Transit, Division of › Title 225 - LEGISLATIVE RULE DEPARTMENT OF TRANSPORTATION DIVISION OF PUBLIC TRANSIT › Series 225-01 - Rail Fixed Guideway Systems State Safety Oversight › Section 225-1-6 - Division safety review; inspections

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. The
				Division will conduct a comprehensive onsite safety review at each agency as
				specified by the FTA.
6.2. The
				review will assess the efficacy of the agency's system safety program plan in
				its entirety.
6.3. The Division
				will issue its findings from the onsite safety review in a written report,
				which will include a determination of whether the transit agency will be
				required to update its system safety program plan.
6.4. The Division may conduct inspections of
all
aspects of an agency's facilities and operations including
				infrastructure, documentation, electronic data and personnel. The division
				shall prepare a report of any investigation it conducts and provide it to the
				agency. The report shall include a discussion the agency's facilities and
				operations that are in compliance with the state and federal law, rules and
				regulations as well as a discussion of the agency's deficiencies and a time
				frame for correcting such deficiencies.
6.5. Neither the Division's inspection
				report, nor any inspection report that may be prepared by its contractor, shall
				be admitted into evidence or used in a civil action for damages resulting from
				a matter mentioned in either of the reports.
6.6. The Division may use a contractor to
				conduct safety reviews, inspections and to prepare safety review findings and
				inspection reports.
West Virginia Code of State Rules › Agency 225 - Public Transit, Division of › Title 225 - LEGISLATIVE RULE DEPARTMENT OF TRANSPORTATION DIVISION OF PUBLIC TRANSIT › Series 225-01 - Rail Fixed Guideway Systems State Safety Oversight › Section 225-1-7 - Rail Transit agency report on events

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. Every
				agency shall report events to the Division in accordance with this section.
7.2 As soon as practicable, but not
				more than twenty-four (24) hours after an event, a rail transit agency shall
				report the event to the Division by telephone, and shall include the time of
				the event or discovery of the event, description of the event, and an estimate
				of damages.
7.3. The initial
				telephonic report of the event will be made to the Division at (304) 558-0428.
				If the initial telephonic report occurs outside of Division business hours, the
				agency must leave a detailed message.
7.4. Every agency shall also submit a written
				report of an event to the Division of Public Transit addressed as follows:
				State Safety Oversight Program Manager, Building 5, Room 650, 1900 Kanawha
				Blvd. E., Charleston, WV 25305.
7.5 Written reports shall be submitted as
				soon as practicable but no later than fifteen (15) days following an
				occurrence, forty-five (45) following an incident, ninety (90) days following
				an accident. The Oversight Agency may extend the reporting deadlines if the
				circumstances require additional time.
7.6. In addition to the information set forth
				in 7.2 above, the agency's written report shall include a determination by the
				agency of the probable cause of the event.
West Virginia Code of State Rules › Agency 225 - Public Transit, Division of › Title 225 - LEGISLATIVE RULE DEPARTMENT OF TRANSPORTATION DIVISION OF PUBLIC TRANSIT › Series 225-01 - Rail Fixed Guideway Systems State Safety Oversight › Section 225-1-8 - Division investigations

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1. Every agency
				shall fully inform and cooperate with the Division in its investigation of
				onsite events.
8.2. The Division's
				investigation shall consist of, but in the Division's discretion need not be
				limited to, the review and approval of the agency's determination of the
				probable cause of the event.
8.3.
				If the Division determines that the transit agency's determination of probable
				cause is not supported by a preponderance of the evidence submitted by the
				agency, the Division may require additional submissions as it deems necessary
				until it is satisfied that the agency's determination appropriate, or that a
				preponderance of the evidence submitted by the agency supports a determination
				other than that of the agency.
8.4.
				The Division may use a contractor to conduct investigations, and to prepare
				investigation reports.
8.5. Neither
				the agency's report of an event under this section, nor any investigation
				report that may be prepared by the Division or its contractor regarding such
				event, shall be admitted into evidence or used in a civil action for damages
				resulting from a matter mentioned in either of the reports.
West Virginia Code of State Rules › Agency 225 - Public Transit, Division of › Title 225 - LEGISLATIVE RULE DEPARTMENT OF TRANSPORTATION DIVISION OF PUBLIC TRANSIT › Series 225-01 - Rail Fixed Guideway Systems State Safety Oversight › Section 225-1-9 - Corrective actions

Current through Register Vol. XLI, No. 28, July 12, 2024
9.1. After an event
				the agency shall submit to the Division a Corrective Action Plan that sets
				forth in detail the actions the agency shall take to minimize, control,
				correct, or eliminate any investigated event.
9.2. After the Division reviews and approves
				the corrective action plan, and within the time period specified by the
				Division, the agency shall implement the approved Corrective Action
				Plan.
9.3. The Division may use a
				contractor to review Corrective Action Plans.
9.4. An agency may use a contractor to
				develop a Corrective Action Plan.
9.5. An agency shall notify the Division in
				writing when its approved Corrective Action Plan has been fully
				implemented.
West Virginia Code of State Rules › Agency 225 - Public Transit, Division of › Title 225 - LEGISLATIVE RULE DEPARTMENT OF TRANSPORTATION DIVISION OF PUBLIC TRANSIT › Series 225-01 - Rail Fixed Guideway Systems State Safety Oversight › Section 225-1-10 - Penalties

Current through Register Vol. XLI, No. 28, July 12, 2024
10.1. Should an agency fail to timely meet
				the requirements of state or federal law or this rule, the Division may impose
				sanctions by issuing directives, requiring Corrective Action Plans, suspension
				of service or recommending withholding of funding. Evidence of any criminal
				activity shall be reported to the proper state or federal
				authorities.
10.2. It is within the
				Division's discretion what, if any, penalty may be imposed based on the risk to
				individuals posed by the agency's acts or omissions.
West Virginia Code of State Rules › Agency 225 - Public Transit, Division of › Title 225 - LEGISLATIVE RULE DEPARTMENT OF TRANSPORTATION DIVISION OF PUBLIC TRANSIT › Series 225-01 - Rail Fixed Guideway Systems State Safety Oversight › Section 225-1-11 - Adoption and incorporation by reference

Current through Register Vol. XLI, No. 28, July 12, 2024
The West Virginia Division of Public Transit hereby adopts
				  and incorporates by reference as part of this rule, Federal Rail Fixed Guideway
				  Systems State Safety Oversight Regulations and standards under
				  49 U.S.C. Section
				  5329(e), as amended by the
				  Moving Ahead for Progress in the 21st Century Act (MAP-21), FTA is required to
				  certify each State's program to ensure compliance with MAP-21, as amended which
				  is available at the following:
http://www.fta.dot.gov/tso_15863.html
Wisconsin Administrative Code › Accounting Examining Board › Chapter Accy 1 - Rules Of Conduct › Subchapter I - Applicability and Definitions › Section Accy 1.001 - Applicability of rules of conduct to certified public accountants

Current through June 24, 2024
(1) Chapters
						Accy
						1 to 6 apply to a person who practices as a certified
						public accountant in this state.
(2) A certified public accountant may be held
						responsible for compliance with the rules of the board by any person associated
						with the certified public accountant in a firm who is either under his or her
						supervision or is a member of the firm.
(3) A certified public accountant shall not
						permit others to carry out acts on the accountant's behalf, either with or
						without compensation, which, if carried out by the certified public accountant,
						would violate chs.
						Accy
						1 to 6.
Wisconsin Administrative Code › Accounting Examining Board › Chapter Accy 1 - Rules Of Conduct › Subchapter I - Applicability and Definitions › Section 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

Current through June 24, 2024
(1) A person licensed as a certified public
						accountant that has significant influence over a CPA-related business is
						considered to be practicing as a certified public accountant in the CPA-related
						business and all persons with ownership interest in the business shall follow
						the rules of the board in the operation of the CPA-related business.
(2) A person who operates a business and is
						licensed as a certified public accountant and who advertises or otherwise holds
						out as a certified public accountant shall follow the rules of the board in the
						operation of any business.
Wisconsin Administrative Code › Accounting Examining Board › Chapter Accy 1 - Rules Of Conduct › Subchapter I - Applicability and Definitions › Section Accy 1.003 - Definitions

Current through June 24, 2024
As used in chs.
							Accy
							1 to 6:
(1)
						"Attest service" means any of the following, if performed or intended to be
						performed in accordance with the statements incorporated under s.
						Accy
						1.205:
(a) An audit
						or any other engagement.
(b) A
						review or compilation of a financial statement.
(c) An examination of prospective financial
						information.
Wisconsin Administrative Code › Accounting Examining Board › Chapter Accy 1 - Rules Of Conduct › Subchapter II - Professional Conduct, Integrity, and Objectivity › Section Accy 1.101 - Professional conduct

Current through June 24, 2024
(1) The board adopts by reference the "Code
						of Professional Conduct" published by the American Institute of Certified
						Public Accountants, effective as of December 15, 2014, except that references
						to "member" are replaced by "a person licensed to practice as a certified
						public accountant."
(2) All
						definitions included in the American Institute of Certified Public Accountants'
						Code of Professional Conduct shall apply only within that document.
American Institute of Certified Public Accountants
1211 Avenue of the Americas
New York, NY 10036-8775
The AICPA Code of Professional Conduct is available
								electronically at
http://pub.aicpa.org/codeofconduct/Ethics.aspx
or may be obtained from:
Wisconsin Administrative Code › Accounting Examining Board › Chapter Accy 1 - Rules Of Conduct › Subchapter II - Professional Conduct, Integrity, and Objectivity › Section Accy 1.102 - Integrity and objectivity

Current through June 24, 2024
No person licensed to practice as a certified public
							accountant may do any of the following:
(1) Knowingly misrepresent facts.
(2) When engaged in the practice of public
						accounting, including the rendering of tax and management advisory services,
						subordinate his or her judgment to others.
Wisconsin Administrative Code › Accounting Examining Board › Chapter Accy 1 - Rules Of Conduct › Subchapter III - Competence and Technical Standards › Section Accy 1.201 - General standards

Current through June 24, 2024
(1) A person licensed to practice as a
						certified public accountant shall comply with all of the following general
						standards as interpreted by bodies designated by the American Institute of
						Certified Public Accountants Council, and must justify any departures
						therefrom:
(a)
Professional
						competence.
A certified public accountant shall undertake only those
						engagements which the certified public accountant or the firm can reasonably
						expect to complete with professional competence.
(b)
Due professional care.
A
						certified public accountant shall exercise due professional care in the
						performance of an engagement.
(c)
Planning and supervision.
A certified public accountant shall
						adequately plan and supervise an engagement.
(d)
Sufficient relevant
						data.
A certified public accountant shall obtain sufficient relative
						data to afford a reasonable basis for conclusions or recommendations in
						relation to an engagement.
(e)
Forecasts.
A certified public accountant shall not permit the
						certified public accountant's name to be used in conjunction with any forecast
						of future transactions in a manner which may lead to the belief that the
						certified public accountant vouches for the achievability of the forecast. This
						paragraph does not prohibit a certified public accountant from preparing, or
						assisting a client in the preparation of, forecasts of the results of future
						transactions. When a certified public accountant's name is associated with such
						forecasts, there shall be the presumption that such data may be used by parties
						other than the client. Therefore, full disclosure must be made of the sources
						of the information used and the major assumptions made in the preparation of
						the statements and analyses, and character of the work performed by the member,
						and the degree of the responsibility he or she is taking.
Wisconsin Administrative Code › Accounting Examining Board › Chapter Accy 1 - Rules Of Conduct › Subchapter III - Competence and Technical Standards › Section Accy 1.202 - Auditing standards

Current through June 24, 2024
A person licensed to practice as a certified public
							accountant shall not permit the certified public accountant's name to be
							associated with financial statements in such a manner as to imply that the
							certified public accountant is acting as an independent public accountant
							unless the certified public accountant has complied with the applicable
							generally accepted auditing standards promulgated by the American Institute of
							Certified Public Accountants. Statements on auditing standards used by the
							American Institute of Certified Public Accountants auditing standards board
							are, for purposes of this chapter, considered to be interpretations of the
							generally accepted auditing standards, and departures from such statements must
							be justified by those who do not follow them.
Wisconsin Administrative Code › Accounting Examining Board › Chapter Accy 1 - Rules Of Conduct › Subchapter III - Competence and Technical Standards › Section Accy 1.203 - Accounting principles

Current through June 24, 2024
(1) No person licensed to practice as a
						certified public accountant shall express an opinion that financial statements
						are presented in conformity with generally accepted accounting principles if
						such statements contain any departure from an accounting principle promulgated
						by the body designated by the council of the American Institute of Certified
						Public Accountants to establish such principles which has a material effect on
						the statements taken as a whole, unless he or she can demonstrate that due to
						unusual circumstances the financial statements would otherwise have been
						misleading. In such cases the report must describe the departure, the
						approximate effects thereof, if practicable, and the reasons why compliance
						with the principle would result in a misleading statement.
Wisconsin Administrative Code › Accounting Examining Board › Chapter Accy 1 - Rules Of Conduct › Subchapter III - Competence and Technical Standards › Section Accy 1.204 - Other technical standards

Current through June 24, 2024
A person licensed to practice as a certified public
							accountant shall comply with other technical standards promulgated by bodies
							designated by the American Institute of Certified Public Accountants Council to
							establish such standards, and departures must be justified by those who do not
							follow them.
Wisconsin Administrative Code › Accounting Examining Board › Chapter Accy 1 - Rules Of Conduct › Subchapter III - Competence and Technical Standards › Section Accy 1.205 - Standards for auditing, accounting and review services, and attestation engagements

Current through June 24, 2024
The standards of the accounting and auditing profession that
							certified public accountants in Wisconsin shall use are (1) the Statements on
							Auditing Standards, the Statements on Standards for Accounting and Review
							Services, and the Statements on Standards for Attestation Engagements,
							published as AICPA Professional Standards by the American Institute of
							Certified Public Accountants, Inc.; and (2) the auditing standards of the
							Public Company Accounting Oversight Board. All of those Statements and
							Standards are incorporated by reference into this section.
Copies of the Statements described above may be purchased
								from the American Institute of Certified Public Accountants, 1211 Avenue of the
								Americas, New York, NY 10036-8775.
Wisconsin Administrative Code › Accounting Examining Board › Chapter Accy 1 - Rules Of Conduct › Subchapter IV - Responsibilities to Clients › Section Accy 1.301 - Confidential client information

Current through June 24, 2024
(1) No person
						licensed to practice as a certified public accountant shall disclose any
						confidential information obtained in the course of a professional engagement
						except with the consent of the client or through the due process of
						law.
(2) This rule shall not be
						construed:
(a) To relieve such a person of
						the obligations under ss.
						Accy 1.202
						and
						1.203.
(b) To affect in any way compliance with a
						validly issued subpoena or summons enforceable by order of a court,
(c) To prohibit review of such a person's
						professional practices as a part of voluntary quality review under
						authorization of the American Institute of Certified Public Accountants or the
						Wisconsin Society of Certified Public Accountants, or
(d) To preclude a certified public accountant
						from responding to an inquiry made by the Professional Ethics Division of the
						American Institute of Certified Public Accountants, by the duly constituted
						investigative or disciplinary body of a state society of certified public
						accountants, or under any state statutes or the standards of the Securities and
						Exchange Commission or the Public Company Accounting Oversight Board.
Wisconsin Administrative Code › Accounting Examining Board › Chapter Accy 1 - Rules Of Conduct › Subchapter IV - Responsibilities to Clients › Section Accy 1.302 - Contingent fees, commissions and referral fees

Current through June 24, 2024
(1) CONTINGENT
						FEES. Except as provided in sub. (2), a certified public accountant may charge
						a contingent fee provided the accountant and the client make a contingent fee
						agreement in writing, signed by the client, which states the method by which
						the fee is to be determined and describes all costs and expenses to be charged
						to the client. Upon conclusion of the contingent fee matter, the accountant
						shall provide the client with a written statement showing the fee and all the
						costs and expenses charged to the client.
(2) CERTAIN CONTINGENT FEES PROHIBITED. No
						certified public accountant may receive a contingent fee from any person for
						whom the accountant performs attest services during the period of the attest
						services engagement or the period covered by any historical financial
						statements involved in the attest services.
(3) COMMISSIONS. Except as provided in sub.
						(4), a certified public accountant may receive a commission provided that at
						the time the referral or recommendation is made, the accountant informs the
						client in writing of the amount and reason for the commission.
(4) CERTAIN COMMISSIONS PROHIBITED. No
						certified public accountant may receive a commission from any person for whom
						the accountant performs attest services, or may receive a commission for any
						products or services sold to any person for whom the accountant performs attest
						services, during the period of the attest services or the period covered by any
						historical financial statement involved in the attest services.
(5) REFERRAL FEES. No certified public
						accountant may receive a referral fee unless all of the following apply:
(a) The certified public accountant who
						accepts the referral fee discloses to the client, in writing, at the time the
						referral is made, the amount of and reason for the referral fee.
(b) The certified public accountant who pays
						the referral fee discloses to the client, in writing, within 30 days after the
						referral is made, the amount of and reason for the referral fee.
Wisconsin Administrative Code › Accounting Examining Board › Chapter Accy 1 - Rules Of Conduct › Subchapter V - Other Responsibilities and Practices › Section Accy 1.401 - Acts discreditable

Current through June 24, 2024
(1) No person licensed to practice as a
						certified public accountant shall commit an act discreditable to the
						profession.
(2) Interpretations of
						this section, not intended to be all-inclusive, are as follows:
(a)
Client's records and accountant's
						workpapers.
A certified public accountant's working papers are the
						property of the certified public accountant and need not be surrendered to the
						client. However, in some instances working papers will contain data that should
						properly be reflected in the client's books and records but that for
						convenience have not been duplicated therein, with the result that the client's
						records are incomplete. In such instances, the portion of the working papers
						containing such data constitutes part of the client's records, and copies
						should be made available to the client upon request. If a certified public
						accountant is engaged to perform certain work for a client and the engagement
						is terminated prior to the completion of such work, the certified public
						accountant is required to return or furnish copies of only those records
						originally given to the certified public accountant by the client. Examples of
						working papers that are considered to be the client's records would include all
						of the following:
1. Worksheets in lieu of
						books of original entry (e.g., listings and distributions of cash receipts or
						cash disbursements on columnar working paper).
2. Worksheets in lieu of general ledger or
						subsidiary ledgers, such as accounts receivable, job cost and equipment
						ledgers, or similar depreciation records.
3. All adjusting and closing journal entries
						and supporting details. (If the supporting details are not fully set forth in
						the explanation of the journal entry, but are contained in analyses of accounts
						in the accountant's working papers, then copies of such analyses must be
						furnished to the client.)
4.
						Consolidating or combining journal entries and worksheets and supporting detail
						used in arriving at final figures incorporated in an end product such as
						financial statements or tax returns.
Wisconsin Administrative Code › Accounting Examining Board › Chapter Accy 1 - Rules Of Conduct › Subchapter V - Other Responsibilities and Practices › Section Accy 1.404 - Incompatible occupations

Current through June 24, 2024
(1) A person who is
						engaged in practice as a certified public accountant shall not concurrently
						engage in any business or occupation that would create a conflict of interest
						rendering professional services.
(2) Interpretations of sub. (1) not intended
						to be all-inclusive, are as follows:
(a)
						Engaging concurrently with the practice of public accounting in any business or
						occupation inconsistent with the certified public accountant's responsibilities
						under the Wisconsin rules of conduct would constitute involvement in an
						incompatible occupation prohibited by sub. (1) .
(b) The proscription in sub. (1) applies to
						any business or occupation which:
1. Detracts
						from the public image of the profession, as for example, on legal grounds, or
						involves conduct which would constitute an act discreditable to the
						profession.
2. Impairs the
						certified public accountant's objectivity in rendering professional services to
						clients.
3. Inherently involves
						responsibilities which are likely to conflict with the certified public
						accountant's responsibility to others arising out of the client-certified
						public accountant relationship.
(c) A conflict of interest exists when a
						certified public accountant or firm of such persons who are licensed to
						practice in Wisconsin becomes associated with or employed by a nonlicensed
						individual or firm offering accounting, tax, or consulting services, such as
						those customarily provided by certified public accountants, in a manner and
						with representation or implication that third parties could interpret or
						conclude that attest services are performed or offered by both the nonlicensed
						individual or firm and the certified public accountant. A conflict of interest
						also exists if the services of the licensed certified public accountant or firm
						of such persons can be influenced or decisions altered by the noncertified
						associate or employer.
(d) A
						conflict of interest exists when a certified public accountant who is not
						licensed permits his or her status as a certified public accountant to be used
						or publicized in a manner or situation that third parties could assume or
						conclude that attest services are being performed or offered by or through
						nonlicensed individuals or firms.
Wisconsin Administrative Code › Accounting Examining Board › Chapter Accy 1 - Rules Of Conduct › Subchapter V - Other Responsibilities and Practices › Section Accy 1.405 - Firm Names

Current through June 24, 2024
(1) An individual or firm may practice as a
						certified public accountant in any form of business organization permitted by
						state law. No person licensed to practice as a certified public accountant may
						practice under a firm name that is misleading as to the type of organization. A
						misleading CPA firm name is any of the following:
(a) A name that contains any representation
						that would be likely to cause a reasonable person to misunderstand or be
						confused about the legal form of the firm, or about who the owners or members
						of the firm are, such as a reference to a type of organization or an
						abbreviation thereof that does not accurately reflect the form under which the
						firm is organized, including any of the following:
1. A name that implies the existence of a
						corporation when the firm is not a corporation, such as through the use of the
						words "corporation," "incorporated," "Ltd.," "professional corporation," or an
						abbreviation thereof as part of the firm name if the firm is not incorporated
						or is not a professional corporation.
2. A name that implies the existence of a
						partnership when there is not a partnership, such as by use of the term
						"partnership" or "limited liability partnership" or the abbreviation "LLP" if
						the firm is not such an entity.
3.
						A name that includes the name of an individual who is not a CPA if the title
						"CPAs" is included in the firm name.
4. A name that includes information about or
						indicates an association with persons who are not members of the firm, except
						as provided in subs. (3) and (4).
5. A name that includes the terms "&
						Company," "& Associate," or "Group," if the firm does not include, in
						addition to the named partner, shareholder, owner, or member, at least one
						other unnamed partner, shareholder, owner, member, or staff employee.
Wisconsin Administrative Code › Accounting Examining Board › Chapter Accy 1 - Rules Of Conduct › Subchapter V - Other Responsibilities and Practices › Section Accy 1.408 - Ownership requirements

Current through June 24, 2024
(1) In this section "ownership interest"
						means any equity or voting interest in a firm.
(2) An applicant for a license as a certified
						public accounting firm shall demonstrate that more than 50% of the ownership
						interest of the firm is held by individuals who hold certificates or licenses
						to practice as a certified public accountant issued under the laws of any state
						or foreign country.
(3) A firm
						applying for licensure meets the ownership requirement under sub. (2) in the
						following circumstances:
(a) If the applicant
						is a sole proprietorship and the owner holds a certificate and license to
						practice as a certified public accountant issued under the laws of this
						state.
(b) If the applicant is
						organized as a service corporation and more than 50% of the voting rights are
						held by individuals who are certified public accountants.
(c) If the applicant is organized as a
						business corporation and more than 50% of the voting rights are held by
						individuals who are certified public accountants.
(d) If the applicant is organized as a
						partnership or limited liability partnership and more than 50% of the voting
						rights are held by individuals who are certified public accountants.
(e) If the applicant is organized as a
						limited liability company and more than 50% of the voting rights are held by
						individuals who are certified public accountants.
Wisconsin Administrative Code › Accounting Examining Board › Chapter Accy 2 - Individual Certification And Licensure › Subchapter I - Authority and Definitions › Section Accy 2.001 - Authority

Current through June 24, 2024
The rules in this chapter are adopted under the authority in
							ss. 15.08(5) (b),
							227.11(2), and
							442.04, Stats.
Wisconsin Administrative Code › Accounting Examining Board › Chapter Accy 2 - Individual Certification And Licensure › Subchapter I - Authority and Definitions › Section Accy 2.002 - Definitions

Current through June 24, 2024
In this chapter, except where a different meaning is
				  indicated:
(1) "Accredited" means to
				be listed by an accrediting agency recognized by the secretary of the federal
				department of education.
Note:
For a listing of accrediting agencies
				  recognized by the secretary of the federal department of education, see
http:/www2.ed.gov/admins/finaid/accred/accreditation_pg6.html
.
(2) "Bachelor's degree" means a baccalaureate
				degree normally conferred by universities and colleges at the completion of at
				least a 4-year, full-time, academic-year program of study.
Some students complete the 4-year bachelor's degree in less
					 than 4 years by attending summer school or maximum course loads over a number
					 of academic semesters.
Wisconsin Administrative Code › Accounting Examining Board › Chapter Accy 2 - Individual Certification And Licensure › Subchapter II - Application for Certification of Individuals › Section Accy 2.101 - Application

Current through June 24, 2024
A candidate applying for a certificate as a certified public
				  accountant shall apply on an application form provided by the board. The
				  application shall be supported by all of the following:
(1) The appropriate fee authorized in s.
				440.05, Stats.
(2) Proof of
				fulfilling the educational requirements specified in s.  Accy 2.202  and s.
				442.04(5) (b) 3, Stats., by submitting one of the following:
(a) For a candidate who qualifies under s.
			  Accy 2.202(1), proof that the candidate earned a master's degree specified
				under s.  Accy 2.202(1).
(b) For a
				candidate who qualifies under s.  Accy 2.202(2), (3), or (4), certified copies
				of transcripts for all academic work completed at an accredited educational
				institution that reflect that the candidate has satisfied the requirement under
				s.  Accy 2.202(2), (3), or (4), whichever is applicable.
Wisconsin Administrative Code › Accounting Examining Board › Chapter Accy 2 - Individual Certification And Licensure › Subchapter II - Application for Certification of Individuals › Section Accy 2.102 - Expiration of applications

Current through June 24, 2024
If an applicant for a certificate to practice as a certified
							public accountant does not comply with a request for information related to his
							or her application within one year from the date the first request for
							information was made, the application expires. The applicant may file a new
							application if his or her application expires under this
							section.
Wisconsin Administrative Code › Accounting Examining Board › Chapter Accy 2 - Individual Certification And Licensure › Subchapter III - Education › Section Accy 2.202 - Education required for certification

Current through June 24, 2024
A candidate applying for a certificate to practice as a
				  certified public accountant must have earned a bachelor's or higher degree from
				  an accredited educational institution and have satisfied one of the following
				  for purposes of meeting the 150-hour coursework requirement under s. 442.04(5) (b) 3, Stats.:
(1) Earned a master's
				degree in accounting from an institution, as defined in s. 442.04(5) (a),
				Stats., with an accounting program or department accredited by the Association
				to Advance Collegiate Schools of Business.
(2) Earned a bachelor's or higher degree from
				a business program or college of business accredited by the Association to
				Advance Collegiate Schools of Business, the International Assembly for
				Collegiate Business Education, or the Accreditation Council for Business
				Schools and Programs, and completed at least 24 semester hours in accounting
				from an accredited educational institution at the undergraduate level or 15
				semester hours at the graduate level, or an equivalent combination, that cover
				each of the following subject areas:
(a)
				Financial accounting.
(b) Cost or
				managerial accounting.
(c)
				Taxation.
(d) Auditing.
(e) Accounting information systems.
Wisconsin Administrative Code › Accounting Examining Board › Chapter Accy 2 - Individual Certification And Licensure › Subchapter IV - Examination › Section Accy 2.301 - Examinations

Current through June 24, 2024
Accy 2.301
							Examination. A candidate for a certified public accountant certificate shall
							successfully pass the certified public accountant examination set forth in s.
							Accy 2.302
							and the professional ethics examination set forth in s.
							Accy
							2.306.
Wisconsin Administrative Code › Accounting Examining Board › Chapter Accy 2 - Individual Certification And Licensure › Subchapter IV - Examination › Section Accy 2.302 - Certified public accountant examination

Current through June 24, 2024
(1) The subjects
						covering the discipline of accounting in the certified public accountant
						examination shall be as provided by the board of examiners of the American
						Institute of Certified Public Accountants Uniform Certified Public Accountant
						Examination. The passing grade on each section is 75 or higher.
(2) Examinations shall be graded by the board
						of examiners of the American institute of certified public accountants advisory
						grading service.
Wisconsin Administrative Code › Accounting Examining Board › Chapter Accy 2 - Individual Certification And Licensure › Subchapter IV - Examination › Section Accy 2.303 - Education required for examination

Current through June 24, 2024
A candidate for the certified public accountant examination
				  must have satisfied one of the following for purposes of meeting the 120-hour
				  coursework requirement under s. 442.04(5) (b) 4, Stats.:
(1) Satisfied s.  Accy 2.202(1), (2), or
				(3).
(2) Satisfied the course
				content and semester hours requirements specified in s.  Accy 2.202(3) (a) and
				(b), or completed coursework that the board determines is reasonably equivalent
				to those requirements.