§ 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; continuing education
§ 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

Terms Used In Wisconsin Statutes > Chapter 442 - Accounting examining board

  • Appraisal: A determination of property value.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal representative: means a person, however denominated, who is authorized to administer a decedent's estate. See Wisconsin Statutes 990.01
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Promulgate: when used in connection with a rule, as defined under…. See Wisconsin Statutes 990.01
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Qualified: when applied to any person elected or appointed to office, means that such person has done those things which the person was by law required to do before entering upon the duties of the person's office. See Wisconsin Statutes 990.01
  • Quorum: The number of legislators that must be present to do business.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.