Section 1400.177  Required Exam on Rules of Professional Conduct

a)         After December 31, 2004, before a candidate may be awarded a certificate as a Certified Public Accountant by the Board, applicants shall be required to pass a separate examination on the rules of professional conduct.

1)         Applicants who sit for and pass all four parts of the Uniform CPA Examination prior to January 1, 2005 are not required to take or pass the separate examination on the rules of professional conduct.

2)         Illinois candidates who successfully complete the Uniform CPA Examination on or after January 1, 2005 are required to pass a separate examination on the rules of professional conduct before they may be awarded an Illinois CPA Certificate.

3)         Applicants who have taken and passed the Uniform CPA examination in other states who apply for an Illinois CPA Certificate by transfer of scores to Illinois on or after January 1, 2005 are required to pass a separate examination on the rules of professional conduct before they may be awarded an Illinois certificate.

b)         Information regarding the examination on the rules of professional conduct will be included with the score reports sent to successful candidates.

c)         The Board makes use of "Professional Ethics:  The AICPA's Comprehensive Course".  Upon receipt of notification directly from the AICPA that the candidate has successfully completed the examination course with a minimum 90% score, the Board will approve the candidate's certification and notify the candidate of the certificate number and date of issue.

(Source:  Added at 29 Ill. Reg. 19524, effective November 21, 2005)