(805 ILCS 10/3.2) (from Ch. 32, par. 415-3.2)
    Sec. 3.2.
    "Regulating authority" means the State board, department, agency or the Supreme Court of Illinois (in the case of attorneys at law) having jurisdiction to grant a license to render the category of professional service for which a professional corporation has been organized or the United States Patent Office or the Internal Revenue Service of the United States Treasury Department.
(Source: P.A. 78-561.)