Every funeral director licensee or funeral director and embalmer licensee under this Code before proceeding to prepare or embalm a human body to cremate or bury shall determine that life is extinct by ascertaining that:
     (a) pulsation has entirely ceased in the radial or other arteries; and
     (b) heart or respiratory sounds are not audible with the use of a stethoscope or with the ear applied directly over the heart.