Wisconsin Administrative Code

ATCP 97.10 Warehouse facilities and operations. (1) Every public warehouse shall be suitable for the type of storage operation conducted at that warehouse. Public warehouse facilities shall be maintained and operated in a manner which will reasonably protect stored property again…

ATCP 97.12 Disclosure requirements; receipts. (1) SIGN POSTED. Every public warehouse keeper shall keep posted, at the main outside entrance of each public warehouse operated by that warehouse keeper, a conspicuous sign which clearly states the name of the warehouse keeper and id…

ATCP 97.14 Records. A public warehouse keeper shall keep a record of all property received for storage, and of all warehouse or storage receipts issued. Records shall include the warehouse or storage receipt number, a description of the property received for storage, the date on …

ATCP 97.16 Inspection. The department may inspect public warehouses as necessary to secure compliance with this chapter. For purposes of inspection and enforcement, the department may enter a public warehouse and inspect all records which the public warehouse keeper is required t…

ATCP 99.01 Definitions. In this chapter: (1) XAffiliateY has the meaning given in s. 126.01 (1), Stats. XAffiliateY includes a person who has significant control or influence over the contractor. (2) XAudited financial statementY has the meaning given in s. 126.01 (3), Stats. (3)…

ATCP 99.10 General requirements. A grain dealer shall comply with applicable requirements in ch. 126, Stats.

ATCP 99.11 Grain dealer; annual report of grain purchases. A grain dealer applying for an annual license under s. 126.11, Stats., shall include in the sworn and notarized statement under s. 126.11 (9), Stats., the total number of bushels of producer grain, procured in this state,…

ATCP 99.12 Grain dealer; financial statement. (1) GENERAL. A grain dealer[s financial statement filed under s. 126.13, Stats., shall comply with this section and s. 126.13, Stats. (2) LIABILITY DISCLOSURES. A financial statement filed under s. 126.13, Stats., shall include a deta…

ATCP 99.125 Grain dealers; license fees and surcharges.

ATCP 99.126 Contributing grain dealers; fund assessments. ATCP 99.13 Fund assessment temporarily affected by merger or acquisition; partial refund.

ATCP 99.13 Fund assessment temporarily affected by merger or acquisition; partial refund. (1) PARTIAL REFUND OF ASSESSMENT. The department may refund part of an annual fund assessment paid by a contributing grain dealer under s. 126.15, Stats., if all of the following apply: (a) …

ATCP 99.135 Reduced fund assessment for contributing grain dealers who also maintain security. ATCP 99.14 Grain dealer; disclosure to producers. ATCP 99.16 Grain dealers; receipts for grain. Note: Chapter ATCP 99 as it existed on April 30, 2003 was repealed and a new ch. ATCP 99 …

ATCP 99.14 Grain dealer; disclosure to producers. (1) DISCLOSURE REQUIRED. A grain dealer shall make a disclosure under sub. (2) to every grain producer and producer agent from whom the grain dealer procures producer grain in this state. The grain dealer shall make the disclosure…

ATCP 99.16 Grain dealers; receipts for grain. A grain purchase receipt required under s. 126.18, Stats., shall be one of the following: (1) Legibly printed on a paper or other tangible non-electronic medium that is delivered to the producer. (2) Delivered to the producer in a leg…

ATCP 99.20 General requirements. A grain warehouse keeper shall comply with applicable requirements in ch. 126, Stats.

ATCP 99.22 Grain warehouse keeper licensing. (1) GRAIN WAREHOUSE CAPACITY. (a) The capacity of a grain warehouse, for purposes of ch. 126, Stats., is the sum of the capacities of the grain bins comprising that grain warehouse. To calculate the capacity of each grain bin, divide t…

ATCP 99.23 Grain warehouse keepers; license fees and surcharges. A person applying for an annual grain warehouse keeper license under s. 126.26, Stats., shall pay the following license fees and surcharges, rather than the license fees and surcharges provided in s. 126.26 (3), Sta…

ATCP 99.235 Contributing grain warehouse keepers; fund assessments. ATCP 99.24 Grain warehouse keeper; financial statement. ATCP 99.25 Fund assessment temporarily affected by merger or acquisition; partial refund.

ATCP 99.25 Fund assessment temporarily affected by merger or acquisition; partial refund. (1) PARTIAL REFUND OF ASSESSMENT. The department may refund part of an annual fund assessment paid by a contributing grain warehouse keeper under s. 126.30, Stats., if all of the following a…

ATCP 99.255 Reduced fund assessment for contributing grain warehouse keepers who also maintain security. ATCP 99.26 Grain warehouse keeper; disclosure to depositors. ATCP 99.27 Warehouse keepers; daily position record. ATCP 99.28 Grain storage receipts. (15) XProducer agentY has …

ATCP 99.26 Grain warehouse keeper; disclosure to depositors. (1) DISCLOSURE REQUIRED. A grain warehouse keeper shall make a disclosure under sub. (2) to every grain producer or producer agent who is a depositor for whom the grain warehouse keeper stores grain in this state. The g…

ATCP 99.27 Warehouse keepers; daily position record. (1) A grain warehouse keeper[s daily position record under s. 126.32 (2), Stats., shall include all of the following, as of the close of each day[s business: (a) The total amount of grain that the warehouse keeper has in 8 stor…

ATCP 99.28 Grain storage receipts. A warehouse receipt or grain storage receipt required under s. 126.33, Stats., shall be one of the following: (1) Legibly printed on a paper or other tangible non-electronic medium that is delivered to the depositor. (2) Delivered to the deposit…

Accy 1.001 Applicability of rules of conduct to certified public accountants. (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 bo…

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. (1) A person licensed as a certified public accountant that has significant influence over a CPA-related business i…

Accy 1.003 Definitions. As used in chs. Accy 1 to 6: (1) XAttest serviceY 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 …

Accy 1.101 Professional conduct. (1) The board adopts by reference the XCode of Professional ConductY published by the American Institute of Certified Public Accountants, effective as of December 15, 2014, except that references to XmemberY are replaced by Xa person licensed to p…

Accy 1.102 Integrity and objectivity. 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 servi…

Accy 1.201 General standards. (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 de…

Accy 1.202 Auditing standards. 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 indep…

Accy 1.203 Accounting principles. 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 accounti…

Accy 1.204 Other technical standards. 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 dep…

Accy 1.205 Standards for auditing, accounting and review services, and attestation engagements. 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 Standar…

Accy 1.301 Confidential client information. (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.…

Accy 1.302 Contingent fees, commissions and referral fees. (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…

Accy 1.401 Acts discreditable. (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 wor…

Accy 1.402 Advertising or other forms of solicitation. No certified public accountant may advertise or solicit a client in a manner that is false, fraudulent, misleading or deceptive. History: Cr. Register, June, 1974, No. 222, eff. 7-1-74; cr. (2), Register, December, 1974, No. …

Accy 1.404 Incompatible occupations. (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 …

Accy 1.405 Firm Names. (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 …

Accy 1.406 Practice while suspended. No person who is licensed to practice as a certified public accountant, who has been suspended, shall practice as a certified public accountant during the period of such suspension. History: Cr. Register, June, 1974, No. 222, eff. 7-1-74; renu…

Accy 1.407 Communications. A certified public accountant shall, when requested, respond to communications from the board within 30 days of the mailing of such communications by registered or certified mail. History: Cr. Register, July, 1978, No. 271, eff. 9-1-78; renum. from Accy…

Accy 1.408 Ownership requirements. (1) In this section Xownership interestY 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 in…

Accy 2.001 Authority. The rules in this chapter are adopted under the authority in ss. 15.08 (5) (b), 227.11 (2), and 442.04, Stats.

Accy 2.002 Definitions. 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 s…

Accy 2.101 Application. 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 …

Accy 2.102 Expiration of applications. 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 app…

Accy 2.202 Education required for certification. 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 m…

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. History: Cr. Register, November, 19…

Accy 2.302 Certified public accountant examination. (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 Pub…

Accy 2.303 Education required for examination. A candidate for the certified public accountant examination must have satisfied one of the following for purposes of meeting the coursework requirement under s. 442.04 (5) (b) 4., Stats.: (1) Satisfied s. Accy 2.202 (1), (2), or (3).…