(225 ILCS 450/7) (from Ch. 111, par. 5508)
(Section scheduled to be repealed on January 1, 2014)
Sec. 7. Licensure. A holder of a
certificate or registration as a
certified public accountant
issued by the
Board
or Department shall not be entitled to practice public accounting, as
defined in Section 8, in this
State until the person has been licensed as a licensed certified public
accountant by the Department.
The Department may refuse to issue or may suspend the license
of any person
who fails to file a return, or to 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,
until such time as the requirements of any such tax Act are satisfied.
(Source: P.A. 92-457, eff. 7-1-04; 93-683, eff. 7-2-04.)
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