Section 1420.35  Temporary Practice

a)         Any person temporarily practicing public accounting (as defined in Section 8 of the Act) pursuant to this Section shall, within 30 days after commencing practice, file a notice with the Division, on forms prescribed by the Division, that shall include a self-certification stating the date the applicant's license was issued and the date of expiration, along with the fee required by Section 1420.40.  This temporary permit shall be deemed a license and shall be valid for a period of one year.

b)         Incidental Practice

1)         Individuals providing professional services, other than those services constituting the practice of public accounting as defined in Section 8 of the Act, shall not be required to obtain this temporary practice permit or obtain registration as a registered certified public accountant so long as:

                        A)        the individual is lawfully practicing in another state;

B)        the professional services provided in this State are incidental to practice in another state; and

C)        the individual does not solicit Illinois clients, maintain a physical presence in Illinois, or maintain clients in Illinois that are not incidental to practice in another state.

2)         Practice in this State is "incidental" to practice in another state if it is a continuation or extension of an engagement or client relationship originating in another state.

(Source:  Amended at 31 Ill. Reg. 3475, effective February 15, 2007)