Section 1420.110  Granting Variances

a)         The Director may grant variances from this Part in individual cases where he/she finds that:

1)         The provision from which the variance is granted is not statutorily mandated;

2)         No party will be injured by the granting of the variance; and

3)         The rule from which the variance is granted would, in the particular case, be unreasonable or unnecessarily burdensome.

b)         The Director shall notify the Public Accountant Registration Committee of the granting of such variance, and the reasons therefor, at the next meeting of the Committee.

(Source:  Amended at 19 Ill. Reg. 16258, effective November 28, 1995)