(20 ILCS 2510/2510-5)
Sec. 2510-5.
Definitions.
As used in this Article:
"Certification program" means an instructional curriculum, examination, and
process for certification, recertification, and revocation of certification of
certified public accountants that is administered by the Illinois CPA Society
and that is officially approved by the Department to ensure that a certified
public accountant possesses the necessary skills and abilities to successfully
perform an attestation engagement for tax compliance review in a certified
audit project.
"Department" means the Illinois Department of Revenue.
"Participating taxpayer" means any person subject to the revenue laws
administered by the Department who enters into an engagement with a qualified
practitioner for tax compliance review and who is approved by the Department
under the certified audit project.
"Qualified practitioner" means a certified public accountant who is
licensed to
practice in Illinois and who has completed the certification program. The
phrase "completed the certification program" means the participant has met all
requirements for the certified audit training course, achieved the required
score on the certification test as approved by the Department, and has been
certified by the Department.
(Source: P.A. 92-456, eff. 8-21-01.)
|