(225 ILCS 450/20.01)
(from Ch. 111, par. 5521.01)
(Section scheduled to be repealed on January 1, 2014)
Grounds for discipline; license or registration.
(a) The Department may refuse to issue or renew, or may revoke, suspend, or
reprimand any registration or registrant,
any license or licensee, place a licensee or registrant on probation for a period
of time subject to any conditions the Department may specify including requiring
the licensee or registrant to attend continuing education courses or to work under the
supervision of another licensee or registrant, impose a fine not to exceed $5,000 for each
violation, restrict the authorized scope of practice, or require a licensee
or registrant to undergo a peer review program, for any one or more of the following:
(1) Violation of any provision of this Act.
(2) Attempting to procure a license or registration
to practice under this Act by bribery or fraudulent misrepresentations.
(3) Having a license to practice public accounting or
registration revoked, suspended, or otherwise acted against, including the denial of licensure or registration, by the licensing or registering authority of another state, territory, or country, including but not limited to the District of Columbia, or any United States territory. No disciplinary action shall be taken in Illinois if the action taken in another jurisdiction was based upon failure to meet the continuing professional education requirements of that jurisdiction and the applicable Illinois continuing professional education requirements are met.
(4) Being convicted or found guilty, regardless of
adjudication, of a crime in any jurisdiction which directly relates to the practice of public accounting or the ability to practice public accounting or as a Registered Certified Public Accountant.
(5) Making or filing a report or record which the
registrant or licensee knows to be false, willfully failing to file a report or record required by state or federal law, willfully impeding or obstructing the filing, or inducing another person to impede or obstruct the filing. The reports or records shall include only those that are signed in the capacity of a licensed certified public accountant or a registered certified public accountant.
(6) Conviction in this or another State or the
District of Columbia, or any United States Territory, of any crime that is punishable by one year or more in prison or conviction of a crime in a federal court that is punishable by one year or more in prison.
(7) Proof that the licensee or registrant is guilty
of fraud or deceit, or of gross negligence, incompetency, or misconduct, in the practice of public accounting.
(8) Violation of any rule adopted under this Act.
(9) Practicing on a revoked, suspended, or inactive
(10) Suspension or revocation of the right to
practice before any state or federal agency.
(11) Conviction of any crime under the laws of the
United States or any state or territory of the United States that is a felony or misdemeanor and has dishonesty as an essential element, or of any crime that is directly related to the practice of the profession.
(12) Making any misrepresentation for the purpose of
obtaining a license, or registration or material misstatement in furnishing information to the Department.
(13) Aiding or assisting another person in violating
any provision of this Act or rules promulgated hereunder.
(14) Engaging in dishonorable, unethical, or
unprofessional conduct of a character likely to deceive, defraud, or harm the public.
(15) Habitual or excessive use or addiction to
alcohol, narcotics, stimulants, or any other chemical agent or drug that results in the inability to practice with reasonable skill, judgment, or safety.
(16) Directly or indirectly giving to or receiving
from any person, firm, corporation, partnership, or association any fee, commission, rebate, or other form of compensation for any professional service not actually rendered.
(17) Physical or mental disability, including
deterioration through the aging process or loss of abilities and skills that results in the inability to practice the profession with reasonable judgment, skill or safety.
(18) Solicitation of professional services by using
false or misleading advertising.
(19) Failure to file a return, or pay the tax,
penalty or interest shown in a filed return, or to pay any final assessment of tax, penalty or interest, as required by any tax Act administered by the Illinois Department of Revenue or any successor agency or the Internal Revenue Service or any successor agency.
(20) Practicing or attempting to practice under a
name other than the full name as shown on the license or registration or any other legally authorized name.
(21) A finding by the Department that a licensee or
registrant has not complied with a provision of any lawful order issued by the Department.
(22) Making a false statement to the Department
regarding compliance with continuing professional education or peer review requirements.
(23) Failing to make a substantive response to a
request for information by the Department within 30 days of the request.
(c) In rendering an order, the Department shall take into consideration
the facts and circumstances involving the type of acts or omissions in
subsection (a) including, but not limited to:
(1) the extent to which public confidence in the
public accounting profession was, might have been, or may be injured;
(2) the degree of trust and dependence among the
(3) the character and degree of financial or economic
harm which did or might have resulted; and
(4) the intent or mental state of the person charged
at the time of the acts or omissions.
(d) The Department shall reissue the license or registration upon a showing that the disciplined
licensee or registrant has complied with all of the terms and conditions set forth in the
(e) The Department shall deny any application for a license, registration, or renewal,
without hearing, to any person who has defaulted on an educational loan
guaranteed by the Illinois Student Assistance Commission; however, the
may issue a license, registration, or renewal if the person in default has
established a satisfactory repayment record as determined by the Illinois
Student Assistance Commission.
(f) The determination by a court that a licensee or registrant is subject to involuntary
admission or judicial admission as provided in the Mental Health and
Developmental Disabilities Code will result in the automatic suspension of his
or her license or registration. The licensee or registrant shall be responsible for notifying the Department of the determination by the court that the licensee or registrant is subject to involuntary admission or judicial admission as provided in the Mental Health and Developmental Disabilities Code. The licensee or registrant shall also notify the Department upon discharge so that a determination may be made under item (17) of subsection (a) whether the licensee or registrant may resume practice.
(Source: P.A. 93-629, eff. 12-23-03; 93-683, eff. 7-2-04; 94-779, eff. 5-19-06.)