Section 1400.117  Examinations − Penalties for Violation of Non-Disclosure Provisions

Any person who violates the non-disclosure agreements set forth in Section 1400.115 above shall be subject to the following penalties:

a)         Applicants and candidates. An applicant or candidate who violates the provisions of the confidentiality statement required in Section 1400.115(a) and/or (b) shall be banned from sitting for the certified public accountant examination in this State for a period of not less than two years nor more than five years. If the violator sits for the examination, his or her examination shall be considered null and void, and any grades obtained by the violator shall likewise be considered null and void. The Board shall also forward the violator's name to the AICPA, the National Association of State Boards of Accountancy, and other state boards as appropriate, advising them of the violation and the penalty imposed by the Board.  Any violator who sits for the examination in another state during the period of time he or she is banned under the provisions of this Section shall not be eligible for a reciprocal certificate under the terms of Section 5.1 of the Act.

b)         Board members.  A Board member who violates the provisions of the confidentiality statement required in Section 1400.115(c) shall forfeit his/her position on the Board and shall forfeit the honorarium provided by Section 1400.50 for any examination at or in relation to which the violation takes place.  The Board shall also forward the violator's name to the AICPA and all state societies to which he/she is a member, advising them of the member's possible violation of the organizations' ethics rules.

c)         Others.  Examination proctors, Board employees, agents and others who violate the provisions of the confidentiality statement required in Section 1400.115(d) shall forfeit their position with the Board.

d)         Penalties Non-Exclusive.  The penalties provided for in subsections (a) through (c) of this Section are in addition to any and all other penalties that may otherwise be provided by law.  Nothing in these rules shall be construed to in any way limit other remedies, including but not limited to injunctive relief and liability for compensatory damages sustained by the Board, the AICPA or others.

(Source:  Added at 21 Ill. Reg. 13315, effective September 26, 1997)