Wis. Admin. Code Accounting Examining Board Accy 5.401

Current through August 26, 2024
Section Accy 5.401 - Change in members of a firm
(1) The board shall be notified by the firm in writing of changes in the members of the firm or firm name or any of the following no later than 30 days after the change:
(a) Formation of a new firm.
(b) Termination of a firm.
(c) Change in the management of any branch office in this state.
(d) Establishment of a new branch office or the closing or change of address of a branch office in this state.
(2) The board shall be notified by a firm in writing of any addition of a partner, member, manager or shareholder or the retirement, withdrawal or death of a partner, member, manager or shareholder as of January 1 of each year.
(3) Reorganizations, mergers, or comparable changes in which a new firm is created shall make application and the new firm licensed before practice can be commenced.

Wis. Admin. Code Accounting Examining Board Accy 5.401

Adopted by, Cr. Register, February, 1980, No. 290, eff. 3-1-80; CR 03-071: renum. from Accy 4.11 and am. Register May 2004 No. 581, eff. 6-1-04; 2015 Wis. Act 217: renum. (title), (1) (intro.), (3) from Accy 4.07(title), (1), (2) and am. (1) (intro.), cr. (1) (a) to (d), (2) Register May 2016 No. 725, eff. 6/1/2016