HB2726 EnrolledLRB098 10780 MGM 41198 b

1    AN ACT concerning regulation.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Regulatory Sunset Act is amended by changing
5Section 4.24, and by adding Section 4.34 as follows:
 
6    (5 ILCS 80/4.24)
7    Sec. 4.24. Acts and Section repealed on January 1, 2014.
8The following Acts and Section of an Act are repealed on
9January 1, 2014:
10    The Electrologist Licensing Act.
11    The Illinois Certified Shorthand Reporters Act of 1984.
12    The Illinois Occupational Therapy Practice Act.
13    The Illinois Public Accounting Act.
14    The Private Detective, Private Alarm, Private Security,
15Fingerprint Vendor, and Locksmith Act of 2004.
16    The Registered Surgical Assistant and Registered Surgical
17Technologist Title Protection Act.
18    Section 2.5 of the Illinois Plumbing License Law.
19    The Veterinary Medicine and Surgery Practice Act of 2004.
20(Source: P.A. 97-1139, eff. 12-28-12.)
 
21    (5 ILCS 80/4.34 new)
22    Sec. 4.34. Act repealed on January 1, 2024. The following

 

 

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1Act is repealed on January 1, 2024:
2    The Illinois Public Accounting Act.
 
3    Section 10. The Illinois Public Accounting Act is amended
4by changing Sections 0.02, 0.03, 1, 2, 2.05, 2.1, 4, 5.2, 7, 8,
59, 9.2, 9.3, 13, 14, 14.1, 14.2, 16, 17, 17.1, 17.2, 20.01,
620.1, 20.2, 20.3, 20.4, 20.5, 20.6, 21, 27, 28, 30, 30.1, 30.2,
730.3, 30.4, 30.5, 30.6, 31, and 32 and by adding Sections 8.05,
814.4, 17.3, 20.7, 20.8, and 30.8 as follows:
 
9    (225 ILCS 450/0.02)  (from Ch. 111, par. 5500.02)
10    (Section scheduled to be repealed on January 1, 2014)
11    Sec. 0.02. Declaration of public policy. It is the policy
12of this State and the purpose of this Act:
13    (a) To promote the dependability of information which is
14used for guidance in financial transactions or for accounting
15for or assessing the status or performance of commercial and
16noncommercial enterprises, whether public, private, or
17governmental; and
18    (b) To protect the public interest by requiring that
19persons engaged in the practice of public accounting be
20qualified; that a public authority competent to prescribe and
21assess the qualifications of public accountants be
22established; and that
23    (c) Preparing, auditing or examining financial statements
24and issuing a report expressing or disclaiming an opinion on

 

 

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1such statements or expressing assurance on such statements be
2reserved to persons who demonstrate their ability and fitness
3to observe and apply the standards of the accounting
4profession; and that the use of accounting titles likely to
5confuse the public be prohibited.
6(Source: P.A. 85-1209.)
 
7    (225 ILCS 450/0.03)  (from Ch. 111, par. 5500.03)
8    (Section scheduled to be repealed on January 1, 2014)
9    Sec. 0.03. Definitions. As used in this Act, unless the
10context otherwise requires:
11    "Accountancy activities" means the services as set forth in
12Section 8.05 of the Act.
13    "Address of record" means the designated address recorded
14by the Department in the applicant's, licensee's, or
15registrant's application file or license file maintained by the
16Department's licensure maintenance unit. It is the duty of the
17applicant, licensee, or registrant to inform the Department of
18any change of address, and those changes must be made either
19through the Department's website or by directly contacting the
20Department.
21    "Certificate" means a certificate issued by the Board or
22University or similar jurisdictions specifying an individual
23has successfully passed all sections and requirements of the
24Uniform Certified Public Accountant Examination. A certificate
25issued by the Board or University or similar jurisdiction does

 

 

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1not confer the ability to use the CPA title and is not
2equivalent to a registration or license under this Act.
3    "Compilation" means providing a service to be performed in
4accordance with Statements on Standards for Accounting and
5Review Services that is presented in the form of financial
6statements or information that is the representation of
7management or owners without undertaking to express any
8assurance on the statements.
9    "CPA" or "C.P.A." means a certified public accountant who
10holds a license or registration issued by the Department or an
11individual authorized to use the CPA title under Section 5.2 of
12this Act.
13    "CPA firm" means a sole proprietorship, a corporation,
14registered limited liability partnership, limited liability
15company, partnership, professional service corporation, or any
16other form of organization issued a license in accordance with
17this Act.
18    "CPA (inactive)" means a licensed certified public
19accountant who elects to have the Department place his or her
20license on inactive status pursuant to Section 17.2 of this
21Act.
22    "Financial statement" means a structured presentation of
23historical financial information, including, but not limited
24to, related notes intended to communicate an entity's economic
25resources and obligations at a point in time or the changes
26therein for a period of time in accordance with generally

 

 

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1accepted accounting principles (GAAP) or other comprehensive
2basis of accounting (OCBOA).
3    "Other attestation engagements" means an engagement
4performed in accordance with the Statements on Standards for
5Attestation Engagements.
6    (a) "Registered Certified Public Accountant" or
7"registered CPA" means any person who has been issued a
8registration under this Act as a Registered Certified Public
9Accountant.
10    "Report", when used with reference to financial
11statements, means an opinion, report, or other form of language
12that states or implies assurance as to the reliability of any
13financial statements and that also includes or is accompanied
14by any statement or implication that the person or firm issuing
15it has special knowledge or competence in accounting or
16auditing. Such a statement or implication of special knowledge
17or competence may arise from use by the issuer of the report of
18names or titles indicating that the person or firm is an
19accountant or auditor, or from the language of the report
20itself. "Report" includes any form of language that disclaims
21an opinion when the form of language is conventionally
22understood to imply any positive assurance as to the
23reliability of the financial statements referred to or special
24competence on the part of the person or firm issuing such
25language; it includes any other form of language that is
26conventionally understood to imply such assurance or such

 

 

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1special knowledge or competence.
2    (b) "Licensed Certified Public Accountant" or "licensed
3CPA" means any person licensed under this Act as a Licensed
4Certified Public Accountant.
5    (c) "Committee" means the Public Accountant Registration
6and Licensure Committee appointed by the Secretary Director.
7    (d) "Department" means the Department of Financial and
8Professional Regulation.
9    (e) "Director" means the Director of Professional
10Regulation.
11    (f) "License", "licensee" and "licensure" refers to the
12authorization to practice under the provisions of this Act.
13    (g) "Peer review program" means a study, appraisal, or
14review of one or more aspects of a CPA firm's or sole
15practitioner's compliance with applicable accounting,
16auditing, and other attestation standards adopted by generally
17recognized standard-setting bodies the professional work of a
18firm or sole practitioner in the practice of public accounting
19to determine the degree of compliance by the firm or sole
20practitioner with professional standards and practices,
21conducted by persons who hold current licenses to practice
22public accounting under the laws of this or another state and
23who are not affiliated with the firm or sole practitioner being
24reviewed.
25    "Principal place of business" means the office location
26designated by the licensee from which the person directs,

 

 

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1controls, and coordinates his or her professional services.
2    (h) "Review committee" means any person or persons
3conducting, reviewing, administering, or supervising a peer
4review program.
5    "Secretary" means the Secretary of the Department of
6Financial and Professional Regulation.
7    (i) "University" means the University of Illinois.
8    (j) "Board" means the Board of Examiners established under
9Section 2.
10    (k) "Registration", "registrant", and "registered" refer
11to the authorization to hold oneself out as or use the title
12"Registered Certified Public Accountant" or "Certified Public
13Accountant", unless the context otherwise requires.
14    (l) "Peer Review Administrator" means an organization
15designated by the Department that meets the requirements of
16subsection (f) of Section 16 of this Act and other rules that
17the Department may adopt.
18(Source: P.A. 93-683, eff. 7-2-04; 94-779, eff. 5-19-06.)
 
19    (225 ILCS 450/1)  (from Ch. 111, par. 5501)
20    (Section scheduled to be repealed on January 1, 2014)
21    Sec. 1. No person shall hold himself or herself out to the
22public in this State in any manner by using the title
23"Certified Public Accountant", "Licensed Certified Public
24Accountant", "Registered Certified Public Accountant", "Public
25Accountant", or use the abbreviation "C.P.A.", or "CPA",

 

 

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1"LCPA", "RCPA", "PA", or any words or letters to indicate that
2the person using the same is a licensed CPA or registered CPA
3certified public accountant, unless he or she has been issued a
4license or registration by the Department under this Act or is
5exercising the practice privilege afforded under Section 5.2 of
6this Act.
7(Source: P.A. 95-386, eff. 1-1-08.)
 
8    (225 ILCS 450/2)  (from Ch. 111, par. 5502)
9    (Section scheduled to be repealed on January 1, 2014)
10    Sec. 2. Board of Examiners. The Governor shall appoint a
11Board of Examiners that shall determine the qualifications of
12persons applying for certificates and shall make rules for and
13conduct examinations for determining the qualifications.    
14The Board shall consist of 11 examiners, including 2 public
15members. The remainder shall be certified public accountants in
16this State who have been residents of this State for at least 5
17years immediately preceding their appointment, except that one
18shall be either a certified public accountant of the grade
19herein described or an attorney licensed and residing in this
20State and one shall be a certified public accountant who is an
21active or retired educator residing in this State. The term of
22office of each examiner shall be 3 years, except that upon the
23enactment of this amendatory Act of the 93rd General Assembly,
24those members currently serving on the Board shall continue to
25serve the duration of their terms, one additional examiner

 

 

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1shall be appointed for a term of one year, and one additional
2examiner for a term of 2 years. As the term of each examiner
3expires, the appointment shall be filled for a term of 3 years
4from the date of expiration. Any Board member who has served as
5a member for 6 consecutive years shall not be eligible for
6reappointment until 2 years after the end of the term in which
7the sixth consecutive year of service occurred, except that
8members of the Board serving on the effective date of this
9Section shall be eligible for appointment to one additional
103-year term. Where the expiration of any member's term shall
11result in less than 11 members then serving on the Board, the
12member shall continue to serve until his or her successor is
13appointed and has qualified. Except as otherwise provided in
14this Section, no No Board member shall serve more than 2 full
15consecutive terms. Anyone appointed to the Board shall be
16ineligible to be appointed to the Illinois Public Accountants
17Registration and Licensure Committee appointed by the
18Secretary Director. Appointments to fill vacancies shall be
19made in the same manner as original appointments for the
20unexpired portion of the vacated term. The membership of the
21Board shall reasonably reflect representation from the
22geographic areas in this State. The members of the Board
23appointed by the Governor shall receive reasonable
24compensation for their necessary, legitimate, and authorized
25expenses in accordance with the Governor's Travel Control Board
26rules and the Travel Regulation Rules. The Governor may

 

 

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1terminate the term of any member of the Board at any time for
2cause.
3    Information regarding educational requirements, the
4application process, the examination, and fees shall be
5available on the Board's Internet web site as well as in
6printed documents available from the Board's office.
7    The Board shall adopt all necessary and reasonable rules
8and regulations for the effective administration of this Act.
9Without limiting the foregoing, the Board shall adopt and
10prescribe rules and regulations for a fair and impartial method
11of determining the qualifications of applicants for
12examination and for a fair and impartial method of examination
13of persons under Section 2 and may establish rules for subjects
14conditioned and for the transfer of credits from other
15jurisdictions with respect to subjects passed.
16     The Board shall make an annual report of its activities to
17the Governor and the Secretary Director. This report shall
18include a complete operating and financial statement covering
19its operations during the year, the number of examinations
20given, the pass/fail ratio for examinations, and any other
21information deemed appropriate. The Board shall have an audit
22of its books and accounts every 2 years by the Auditor General.
23(Source: P.A. 92-457, eff. 7-1-04; 93-629, eff. 12-23-03;
2493-683, eff. 7-2-04.)
 
25    (225 ILCS 450/2.05)

 

 

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1    (Section scheduled to be repealed on January 1, 2014)
2    Sec. 2.05. Public Accountant Registration and Licensure
3Committee. The Secretary Director shall appoint a Public
4Accountant Registration and Licensure Committee consisting of
57 persons, who shall be appointed by and shall serve in an
6advisory capacity to the Secretary Director. A majority of the
7Six members must be licensed CPAs public accountants or
8Licensed Certified Public Accountants in good standing and must
9be actively engaged in the practice of public accounting in
10this State. The remaining members must include registered CPAs
11in good standing in this State and one member must be a member
12of the public who is not licensed or registered under this Act
13or a similar Act of another jurisdiction and who has no
14connection with the accounting or public accounting
15profession. Four members of the Committee shall constitute a
16quorum. A quorum is required for all Committee decisions.
17Members shall serve 4-year terms and until their successors are
18appointed and qualified. No member shall be reappointed to the
19Committee for more than 2 full consecutive terms. Appointments
20to fill vacancies shall be made in the same manner as original
21appointments for the unexpired portion of the vacated term. The
22membership of the Committee shall reasonably reflect
23representation from the geographic areas in this State. The
24members of the Committee appointed by the Secretary Director
25shall receive reasonable compensation, as determined by the
26Department, for the necessary, legitimate, and authorized

 

 

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1expenses approved by the Department. All expenses shall be paid
2from the Registered Certified Public Accountants'
3Administration and Disciplinary Fund. The Secretary Director
4may terminate the appointment of any member for cause. The
5Secretary Director shall consider the advice and
6recommendations of the Committee on questions involving
7standards of professional conduct, discipline, and
8qualifications of applicants candidates and licensees under
9this Act.
10(Source: P.A. 93-683, eff. 7-2-04.)
 
11    (225 ILCS 450/2.1)  (from Ch. 111, par. 5503)
12    (Section scheduled to be repealed on January 1, 2014)
13    Sec. 2.1. Administrative Procedure Act. The Illinois
14Administrative Procedure Act is hereby expressly adopted and
15incorporated herein as if all of the provisions of that Act
16were included in this Act, except that the provision of
17subsection (d) of Section 10-65 of the Illinois Administrative
18Procedure Act that provides that at hearings the licensee has
19the right to show compliance with all lawful requirements for
20retention, continuation or renewal of the license is
21specifically excluded. For the purposes of this Act the notice
22required under Section 10-25 of the Administrative Procedure
23Act is deemed sufficient when mailed to the licensee's address
24of record last known address of a party.
25(Source: P.A. 88-45.)
 

 

 

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1    (225 ILCS 450/4)  (from Ch. 111, par. 5505)
2    (Section scheduled to be repealed on January 1, 2014)
3    Sec. 4. Transitional language.
4    (a) The provisions of this Act shall not be construed to
5invalidate any certificates as certified public accountants
6issued by the University under "An Act to regulate the
7profession of public accountants", approved May 15, 1903, as
8amended, or any certificates as Certified Public Accountants
9issued by the University or the Board under Section 4 of "An
10Act to regulate the practice of public accounting and to repeal
11certain acts therein named", approved July 22, 1943, as
12amended, which certificates shall be valid and in force as
13though issued under the provisions of this Act.
14    (b) Before July 1, 2012, persons who have received a
15Certified Public Accountant (CPA) Certificate issued by the
16Board or University of Examiners or holding similar
17certifications from other jurisdictions with equivalent
18educational requirements and examination standards may apply
19to the Department on forms supplied by the Department for and
20may be granted a registration as a registered CPA Registered
21Certified Public Accountant from the Department upon payment of
22the required fee.
23    (c) Beginning with the 2006 renewal, the Department shall
24cease to issue a license as a Public Accountant. Any person
25holding a valid license as a Public Accountant prior to

 

 

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1September 30, 2006 who meets the conditions for renewal of a
2license under this Act, shall be issued a license as a licensed
3CPA Licensed Certified Public Accountant under this Act and
4shall be subject to continued regulation by the Department
5under this Act. The Department may adopt rules to implement
6this Section.
7    (d) The Department shall not issue any new registrations as
8a registered CPA on or Registered Certified Public Accountant
9after July 1, 2012. After that date, any applicant for
10licensure under this Act shall apply for a license as a
11licensed CPA Licensed Certified Public Accountant and shall
12meet the requirements set forth in this Act. Any person issued
13a Certified Public Accountant certificate who has been issued a
14registration as a registered CPA Registered Certified Public
15Accountant may renew the registration under the provisions of
16this Act and that person may continue to renew or restore the
17registration during his or her lifetime, subject only to the
18renewal or restoration requirements for the registration under
19this Act. Such registration shall be subject to the
20disciplinary provisions of this Act.
21    (e) (Blank). On and after October 1, 2006, no person shall
22hold himself or herself out to the public in this State in any
23manner by using the title "certified public accountant" or use
24the abbreviation "C.P.A." or "CPA" or any words or letters to
25indicate that the person using the same is a certified public
26accountant unless he or she maintains a current registration or

 

 

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1license issued by the Department or is exercising the practice
2privilege afforded under Section 5.2 of this Act. It shall be a
3violation of this Act for an individual to assume or use the
4title "certified public accountant" or use the abbreviation
5"C.P.A." or "CPA" or any words or letters to indicate that the
6person using the same is a certified public accountant in this
7State unless he or she maintains a current registration or
8license issued by the Department or is exercising the practice
9privilege afforded under Section 5.2 of this Act.
10(Source: P.A. 95-386, eff. 1-1-08; 96-945, eff. 6-25-10.)
 
11    (225 ILCS 450/5.2)
12    (Section scheduled to be repealed on January 1, 2014)
13    Sec. 5.2. Substantial equivalency.
14    (a) An individual whose principal place of business is not
15in this State shall have all the privileges of a person
16licensed under this Act as a licensed CPA certified public
17accountant without the need to obtain a license or registration
18from the Department or to file notice with the Department, if
19the individual:
20        (1) holds a valid license as a certified public
21    accountant issued by another state that the National
22    Qualification Appraisal Service of the National
23    Association of State Boards of Accountancy has verified to
24    be in substantial equivalence with the CPA licensure
25    requirements of the Uniform Accountancy Act of the American

 

 

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1    Institute of Certified Public Accountants and the National
2    Association of State Boards of Accountancy; or
3        (2) holds a valid license as a certified public
4    accountant issued by another state and obtains from the
5    National Qualification Appraisal Service of the National
6    Association of State Boards of Accountancy verification
7    that the individual's CPA qualifications are substantially
8    equivalent to the CPA licensure requirements of the Uniform
9    Accountancy Act of the American Institute of Certified
10    Public Accountants and the National Association of State
11    Boards of Accountancy; however, any individual who has
12    passed the Uniform CPA Examination and holds a valid
13    license issued by any other state prior to January 1, 2012
14    shall be exempt from the education requirements of Section
15    3 of this Act for the purposes of this item (2).
16    (b) Notwithstanding any other provision of law, an
17individual who offers or renders professional services under
18this Section, whether in person or by mail, telephone, or
19electronic means, shall be granted practice privileges in this
20State and no notice or other submission must be provided by any
21such individual.
22    (c) An individual licensee of another state who is
23exercising the privilege afforded under this Section and the
24CPA firm that employs such individual, if any, as a condition
25of the grant of this privilege, hereby simultaneously consents:
26        (1) to the personal and subject matter jurisdiction and

 

 

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1    disciplinary authority of the Department;
2        (2) to comply with this Act and the Department's rules
3    adopted under this Act;
4        (3) that in the event that the license from the state
5    of the individual's principal place of business is no
6    longer valid, the individual shall cease offering or
7    rendering accountancy activities as outlined in paragraphs
8    (1) and (2) of Section 8.05 professional services in this
9    State individually or on behalf of a CPA firm; and
10        (4) to the appointment of the state board that issued
11    the individual's or the CPA firm's license as the agent
12    upon which process may be served in any action or
13    proceeding by the Department against the individual.
14    (d) An individual licensee who qualifies for practice
15privileges under this Section who, for any entity headquartered
16in this State, performs (i) a financial statement audit or
17other engagement in accordance with Statements on Auditing
18Standards; (ii) an examination of prospective financial
19information in accordance with Statements on Standards for
20Attestation Engagements; or (iii) an engagement in accordance
21with Public Company Accounting Oversight Board Auditing
22Standards may only do so through a CPA firm licensed under this
23Act.
24(Source: P.A. 95-386, eff. 1-1-08.)
 
25    (225 ILCS 450/7)  (from Ch. 111, par. 5508)

 

 

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1    (Section scheduled to be repealed on January 1, 2014)
2    Sec. 7. Licensure. A holder of a certificate or
3registration as a certified public accountant issued by the
4Board or Department shall not be entitled to practice public
5accounting, as defined in Section 8, in this State until the
6person has been licensed as a licensed CPA certified public
7accountant by the Department.
8    The Department may refuse to issue or may suspend the
9license of any person who fails to file a return, or to pay the
10tax, penalty or interest shown in a filed return, or to pay any
11final assessment of tax, penalty or interest, as required by
12any tax Act administered by the Illinois Department of Revenue,
13until such time as the requirements of any such tax Act are
14satisfied.
15(Source: P.A. 92-457, eff. 7-1-04; 93-683, eff. 7-2-04.)
 
16    (225 ILCS 450/8)  (from Ch. 111, par. 5509)
17    (Section scheduled to be repealed on January 1, 2014)
18    Sec. 8. Practicing as a licensed CPA public accountant or
19licensed certified public accountant. Persons, either
20individually, as members of a partnership or limited liability
21company, or as officers of a corporation, who sign, affix or
22associate their names or any trade or assumed names used by
23them in a profession or business to any report expressing or
24disclaiming an opinion on a financial statement based on an
25audit or examination of that statement, or expressing assurance

 

 

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1on a financial statement, shall be deemed to be in practice as
2licensed CPAs and are performing accountancy activities as
3outlined in paragraph (1) of subsection (a) of Section 8.05
4licensed public accountants or licensed certified public
5accountants within the meaning and intent of this Act.
6(Source: P.A. 92-457, eff. 7-1-04; 93-683, eff. 7-2-04.)
 
7    (225 ILCS 450/8.05 new)
8    Sec. 8.05. Accountancy activities.
9    (a) Accountancy activities are services performed by a CPA,
10including:
11        (1) signing, affixing, or associating the names used by
12    a person or CPA firm to any report expressing an assurance
13    on a financial statement or disclaiming an opinion on a
14    financial statement based on an audit or examination of
15    that statement or to express assurance on a financial
16    statement;
17        (2) other attestation engagements not otherwise
18    defined in paragraph (1); or
19        (3) offering to perform or performing one or more types
20    of the following services involving the use of professional
21    skills or competencies: accounting, management, financial
22    or consulting services, compilations, internal audit,
23    preparation of tax returns, furnishing advice on tax
24    matters, bookkeeping, or representations of taxpayers;
25    this includes the teaching of any of these areas at the

 

 

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1    college or university level.
2    (b) If offering or performing accountancy activities using
3the CPA title set forth in paragraphs (1), (2), and (3) of
4subsection (a) of this Section, then:
5        (1) the activities identified in paragraph (1) of
6    subsection (a) may only be performed by licensed CPAs;
7        (2) the activities identified in paragraph (2) of
8    subsection (a) may only be performed by licensed or
9    registered CPAs; and
10        (3) the activities identified in paragraph (3) of
11    subsection (a) are not restricted to licensed or registered
12    CPAs, subject to the provisions of Section 9.02 of this
13    Act.
 
14    (225 ILCS 450/9)  (from Ch. 111, par. 5510)
15    (Section scheduled to be repealed on January 1, 2014)
16    Sec. 9. Unlicensed practice; violation; civil penalty.
17    (a) Offering, attempting, or holding oneself out to
18practice as a licensed CPA or a registered CPA in this State
19without being licensed or registered under this Act or
20qualifying for the practice privilege set forth in Section 5.2
21of this Act is prohibited. No person shall practice in this
22State or hold himself or herself out as being able to practice
23in this State as a licensed certified public accountant, unless
24he or she is licensed in accordance with the provisions of this
25Act or is exercising the practice privilege afforded under

 

 

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1Section 5.2 of this Act. Any person who is the holder of a
2license as a public accountant heretofore issued, under any
3prior Act licensing or registering public accountants in this
4State, valid on the effective date of this amendatory Act shall
5be deemed to be licensed under this Act shall be subject to the
6same rights and obligations as persons originally licensed
7under this Act.
8    (b) The use of the title "certified public accountant",
9"Licensed Certified Public Accountant", "Registered Certified
10Public Accountant", "public accountant", or abbreviation
11"C.P.A." or any similar terms that may be misleading to the
12public indicating that an individual or the members of a firm
13are licensed or registered CPAs is prohibited unless (1) the
14individual or members are holders of an effective unrevoked
15license or registration or qualify for the practice privilege
16under Section 5.2 of this Act and (2) the firm is licensed as a
17CPA firm by the Department and is performing accounting
18activities as outlined in Section 8.05.
19    (c) In addition to any other penalty provided by law, any
20individual or person violating subsection (a) or (b) of this
21Section shall pay a civil penalty to the Department in an
22amount not to exceed $10,000 for each offense as determined by
23the Department. The civil penalty shall be assessed by the
24Department after a hearing is held in accordance with the
25provisions set forth in this Act regarding the provision of a
26hearing for the discipline of a licensee.

 

 

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1    (d) The Department has the authority and power to
2investigate any and all alleged improper use of the certified
3public accountant title or CPA designation and any unlicensed
4activity.
5    (e) The civil penalty shall be paid within 60 days after
6the effective date of the order imposing the civil penalty. The
7order shall constitute a judgment and may be filed and
8execution had thereon in the same manner as any judgment from
9any court of record.
10(Source: P.A. 95-386, eff. 1-1-08.)
 
11    (225 ILCS 450/9.2)  (from Ch. 111, par. 5510.2)
12    (Section scheduled to be repealed on January 1, 2014)
13    Sec. 9.2. Powers and duties of the Department.
14    (a) The Department shall exercise the powers and duties
15prescribed by "The Civil Administrative Code of Illinois" for
16the administration of licensing acts and shall exercise such
17other powers and duties invested by this Act.
18    (b) The Secretary Director may promulgate rules consistent
19with the provisions of this Act for the administration and
20enforcement of the provisions of this Act for which the
21Department is responsible and for the payment of fees connected
22therewith and may prescribe forms which shall be issued in
23connection therewith. The rules shall include standards and
24criteria for licensure and professional conduct and
25discipline.

 

 

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1    (c) The Department may solicit the advice and expert
2knowledge of the Committee or the Board on any matter relating
3to the administration and enforcement of this Act.
4    The Department may, in its discretion, employ or use the
5legal services of outside counsel and the investigative
6services of outside personnel to assist the Department, and the
7Department is authorized to pay for such services from the
8Registered Certified Public Accountants' Administration and
9Disciplinary Fund.
10(Source: P.A. 92-457, eff. 7-1-04; 93-683, eff. 7-2-04.)
 
11    (225 ILCS 450/9.3)
12    (Section scheduled to be repealed on January 1, 2014)
13    Sec. 9.3. Sharing of information. Notwithstanding any
14other provision of this Act, for the purpose of carrying out
15their respective duties and responsibilities under this Act and
16to effectuate the purpose of this Act, both the Board of
17Examiners and the Department of Financial and Professional
18Regulation are authorized and directed to share information
19with each other regarding those individuals and entities
20licensed or certified or applying for licensure or
21certification under this Act.
22(Source: P.A. 94-779, eff. 5-19-06.)
 
23    (225 ILCS 450/13)  (from Ch. 111, par. 5514)
24    (Section scheduled to be repealed on January 1, 2014)

 

 

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1    Sec. 13. Application for licensure.
2    (a) A person or CPA firm that wishes to perform accountancy
3activities , partnership, limited liability company, or
4corporation desiring to practice public accounting in this
5State, as defined in paragraph (1) of subsection (a) of Section
68.05 of this Act, or use the CPA title shall make application
7to the Department for licensure as a licensed certified public
8accountant and shall pay the fee required by rule.
9    Applicants have 3 years from the date of application to
10complete the application process. If the process has not been
11completed in 3 years, the application shall be denied, the fee
12forfeited and the applicant must reapply and meet the
13requirements in effect at the time of reapplication.
14    (b) Any CPA firm, whether organized as a partnership,
15limited liability company, corporation, or other entity, that
16(i) has an office in this State that uses the title "CPA" or
17"CPA firm"; (ii) has an office in this State that performs
18accountancy activities public accounting services, as defined
19in paragraph (1) of subsection (a) of Section 8.05 8 of this
20Act; or (iii) does not have an office in this State, but
21performs attest services, as set forth in subsection (d) of
22Section 5.2 of this Act, for a client that is headquartered has
23its home office in this State must hold a license as a CPA firm
24issued under this Act.
25    (c) A CPA firm that does not have an office in this State
26may perform a review of a financial statement in accordance

 

 

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1with the Statements on Standards for Accounting and Review
2Services for a client with its headquarters home office in this
3State and may use the title "CPA" or "CPA firm" without
4obtaining a license as a CPA firm under this Act, only if the
5firm (i) performs such services through individuals with
6practice privileges under Section 5.2 of this Act; (ii)
7satisfies any peer review requirements in those states in which
8the individuals with practice privileges under Section 5.2 have
9their principal place of business; and (iii) meets the
10qualifications set forth in paragraph (1) of Section 14.4 item
11(2) of subsection (b) of Section 14 of this Act.
12    (d) A CPA firm that is not subject to the requirements of
13subsection (b) or (c) of this Section may perform professional
14services that are not regulated under subsection (b) or (c) of
15this Section while using the title "CPA" or "CPA firm" in this
16State without obtaining a license as a CPA firm under this Act
17if the firm (i) performs such services through individuals with
18practice privileges under Section 5.2 of this Act and (ii) may
19lawfully perform such services in the state where those
20individuals with practice privileges under Section 5.2 of this
21Act have their principal place of business.
22(Source: P.A. 95-386, eff. 1-1-08.)
 
23    (225 ILCS 450/14)  (from Ch. 111, par. 5515)
24    (Section scheduled to be repealed on January 1, 2014)
25    Sec. 14. Qualifications for licensure as a licensed CPA.

 

 

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1The Department may license as licensed CPAs individuals meeting
2the following requirements licensed certified public
3accountants the following:
4    (a) All persons who have received certificates as certified
5public accountants from the Board or who hereafter received
6receive registrations as registered CPAs certified public
7accountants from the Department who have had at least one year
8of full-time experience, or its equivalent, providing any type
9of service or advice involving the use of accounting, audit
10attest, management advisory, financial advisory, tax, or
11consulting skills, or other attestation engagements which may
12be gained through employment in government, industry,
13academia, or public practice.
14    (a-5) If the applicant's certificate as a certified public
15accountant from the Board or the applicant's registration as a
16registered CPA certified public accountant from the Department
17was issued more than 4 years prior to the application for a
18license as a licensed CPA under this Section, the applicant
19shall submit any evidence the Department may require showing
20the applicant has completed not less than 90 hours of
21continuing professional education acceptable to the Department
22within the 3 years immediately preceding the date of
23application.
24    (b) (Blank). All partnerships, limited liability
25companies, or corporations, or other entities engaged in the
26practice of public accounting in this State and meeting the

 

 

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1following requirements:
2        (1) (Blank).
3        (2) A majority of the ownership of the firm, in terms
4    of financial interests and voting rights of all partners,
5    officers, shareholders, members, or managers, belongs to
6    persons licensed in some state, and the partners, officers,
7    shareholders, members, or managers whose principal place
8    of business is in this State and who practice public
9    accounting in this State, as defined in Section 8 of this
10    Act, hold a valid license issued by this State. An
11    individual exercising the practice privilege afforded
12    under Section 5.2 who performs services for which a firm
13    license is required under subsection (d) of Section 5.2
14    shall not be required to obtain an individual license under
15    this Act.
16        (3) It shall be lawful for a nonprofit cooperative
17    association engaged in rendering an auditing and
18    accounting service to its members only, to continue to
19    render that service provided that the rendering of auditing
20    and accounting service by the cooperative association
21    shall at all times be under the control and supervision of
22    licensed certified public accountants.
23        (4) The Department may adopt rules and regulations as
24    necessary to provide for the practice of public accounting
25    by business entities that may be otherwise authorized by
26    law to conduct business in Illinois.

 

 

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1(Source: P.A. 95-386, eff. 1-1-08.)
 
2    (225 ILCS 450/14.1)
3    (Section scheduled to be repealed on January 1, 2014)
4    Sec. 14.1. Foreign accountants. The Department may shall
5issue a license as a licensed CPA to a holder of a foreign
6designation, granted in a foreign country entitling the holder
7thereof to engage in the practice of public accounting,
8provided that:
9        (a) the applicant is the holder of a certificate as a
10    certified public accountant from the Board or a
11    registration as a registered CPA certified public
12    accountant from the Department issued under this Act;
13        (b) (Blank) the foreign authority that granted the
14    designation makes similar provision to allow a person who
15    holds a valid license issued by this State to obtain a
16    foreign authority's comparable designation;
17        (c) the foreign designation (i) was duly issued by a
18    foreign authority that regulates the practice of public
19    accounting and the foreign designation has not expired or
20    been revoked or suspended; (ii) entitles the holder to
21    issue reports upon financial statements; and (iii) was
22    issued upon the basis of educational, examination, and
23    experience requirements established by the foreign
24    authority or by law; and
25        (d) the applicant (i) received the designation based on

 

 

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1    standards substantially equivalent to those in effect in
2    this State at the time the foreign designation was granted;
3    and (ii) completed an experience requirement,
4    substantially equivalent to the requirement set out in
5    Section 14, in the jurisdiction that granted the foreign
6    designation or has completed 5 years of experience in the
7    practice of public accounting in this State, or meets
8    equivalent requirements prescribed by the Department by
9    rule, within the 10 years immediately preceding the
10    application.
11    Applicants have 3 years from the date of application to
12complete the application process. If the process has not been
13completed in 3 years, the application shall be denied, the fee
14shall be forfeited, and the applicant must reapply and meet the
15requirements in effect at the time of reapplication.
16(Source: P.A. 95-331, eff. 8-21-07.)
 
17    (225 ILCS 450/14.2)
18    (Section scheduled to be repealed on January 1, 2014)
19    Sec. 14.2. Licensure by endorsement.
20    (a) The Department shall issue a license as a licensed CPA
21certified public accountant to any applicant who holds a
22current, valid, and unrevoked license certificate as a
23certified public accountant issued from another state by the
24Board of Examiners or similar certification from another
25jurisdiction with equivalent educational requirements and

 

 

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1examination standards, applies to the Department on forms
2supplied by the Department, and pays the required fee,
3provided:
4        (1) the individual applicant is determined by the
5    Department to possess qualifications substantially
6    equivalent to this State's current licensing requirements;
7        (2) at the time the applicant received his or her
8    current valid and unrevoked license or permit, the
9    applicant possessed qualifications substantially
10    equivalent to the qualifications for licensure then in
11    effect in this State; or
12        (3) the applicant has, after passing the examination
13    upon which his or her license or other permit to practice
14    was based, not less than 4 years of experience as outlined
15    in Section 14 of this Act in the practice of public
16    accounting within the 10 years immediately before the
17    application.
18    (b) In determining the substantial equivalency of any
19state's requirements to Illinois' requirements, the Department
20may rely on the determinations of the National Qualification
21Appraisal Service of the National Association of State Boards
22of Accountancy or such other qualification appraisal service as
23it deems appropriate.
24    (c) Applicants have 3 years from the date of application to
25complete the application process. If the process has not been
26completed in 3 years, the application shall be denied, the fee

 

 

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1shall be forfeited, and the applicant must reapply and meet the
2requirements in effect at the time of reapplication.
3(Source: P.A. 92-457, eff. 7-1-04; 93-683, eff. 7-2-04.)
 
4    (225 ILCS 450/14.4 new)
5    Sec. 14.4. Qualifications for licensure as a CPA firm. The
6Department may license as licensed CPA firms individuals or
7entities meeting the following requirements:
8        (1) A majority of the ownership of the firm, in terms
9    of financial interests and voting rights of all partners,
10    officers, shareholders, members, or belongs to persons
11    licensed or registered in some state. All partners,
12    officers, shareholders, or members, whose principal place
13    of business is in this State and who have overall
14    responsibility for accountancy activities in this State,
15    as defined in paragraph (1) of subsection (a) of Section
16    8.05 of this Act, must hold a valid license as a licensed
17    CPA issued by this State. An individual exercising the
18    practice privilege afforded under Section 5.2 who performs
19    services for which a firm license is required under
20    subsection (d) of Section 5.2 shall not be required to
21    obtain an individual license under this Act.
22        (2) All owners of the CPA firm, whether licensed as a
23    licensed CPA or not, shall be active participants in the
24    CPA firm or its affiliated entities and shall comply with
25    the rules adopted under this Act.

 

 

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1        (3) It shall be lawful for a nonprofit cooperative
2    association engaged in rendering an auditing and
3    accounting service to its members only to continue to
4    render that service provided that the rendering of auditing
5    and accounting service by the cooperative association
6    shall at all times be under the control and supervision of
7    licensed CPAs.
8        (4) An individual who supervises services for which a
9    license is required under paragraph (1) of subsection (a)
10    of Section 8.05 of this Act, who signs or authorizes
11    another to sign any report for which a license is required
12    under paragraph (1) of subsection (a) of Section 8.05 of
13    this Act, or who supervises services for which a CPA firm
14    license is required under subsection (d) of Section 5.2 of
15    this Act shall hold a valid, active licensed CPA license
16    from this State or another state considered to be
17    substantially equivalent under paragraph (1) of subsection
18    (a) of Section 5.2.
19        (5) The CPA firm shall designate to the Department in
20    writing an individual licensed as a licensed CPA under this
21    Act or, in the case of a firm that must have a CPA firm
22    license pursuant to subsection (b) of Section 13 of this
23    Act, a licensee of another state who meets the requirements
24    set out in paragraph (1) or (2) of subsection (a) of
25    Section 5.2 of this Act, who shall be responsible for the
26    proper licensure of the CPA firm.
 

 

 

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1    (225 ILCS 450/16)  (from Ch. 111, par. 5517)
2    (Section scheduled to be repealed on January 1, 2014)
3    Sec. 16. Expiration and renewal of licenses; renewal of
4registration; continuing education.
5    (a) The expiration date and renewal period for each license
6or registration issued under this Act shall be set by rule.
7    (b) Every holder of a license or registration under this
8Act may renew such license or registration before the
9expiration date upon payment of the required renewal fee as set
10by rule.
11    (c) Every application for renewal of a license by a
12licensed CPA certified public accountant who has been licensed
13under this Act for 3 years or more shall be accompanied or
14supported by any evidence the Department shall prescribe, in
15satisfaction of completing, each 3 years, not less than 120
16hours of continuing professional education as prescribed by
17Department rules programs in subjects given by continuing
18education sponsors registered by the Department upon
19recommendation of the Committee. Of the 120 hours, not less
20than 4 hours shall be courses covering the subject of
21professional ethics. All continuing education sponsors
22applying to the Department for registration shall be required
23to submit an initial nonrefundable application fee set by
24Department rule. Each registered continuing education sponsor
25shall be required to pay an annual renewal fee set by

 

 

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1Department rule. Publicly supported colleges, universities,
2and governmental agencies located in Illinois are exempt from
3payment of any fees required for continuing education sponsor
4registration. Failure by a continuing education sponsor to be
5licensed or pay the fees prescribed in this Act, or to comply
6with the rules and regulations established by the Department
7under this Section regarding requirements for continuing
8education courses or sponsors, shall constitute grounds for
9revocation or denial of renewal of the sponsor's registration.
10    (d) Licensed CPAs Certified Public Accountants are exempt
11from the continuing professional education requirement for the
12first renewal period following the original issuance of the
13license.
14    Notwithstanding the provisions of subsection (c), the
15Department may accept courses and sponsors approved by other
16states, by the American Institute of Certified Public
17Accountants, by other state CPA societies, or by national
18accrediting organizations such as the National Association of
19State Boards of Accountancy.
20    Failure by an applicant for renewal of a license as a
21licensed CPA certified public accountant to furnish the
22evidence shall constitute grounds for disciplinary action,
23unless the Department in its discretion shall determine the
24failure to have been due to reasonable cause. The Department,
25in its discretion, may renew a license despite failure to
26furnish evidence of satisfaction of requirements of continuing

 

 

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1education upon condition that the applicant follow a particular
2program or schedule of continuing education. In issuing rules
3and individual orders in respect of requirements of continuing
4education, the Department in its discretion may, among other
5things, use and rely upon guidelines and pronouncements of
6recognized educational and professional associations; may
7prescribe rules for the content, duration, and organization of
8courses; shall take into account the accessibility to
9applicants of such continuing education as it may require, and
10any impediments to interstate practice of public accounting
11that may result from differences in requirements in other
12states; and may provide for relaxation or suspension of
13requirements in regard to applicants who certify that they do
14not intend to engage in the performance of accountancy
15activities practice of public accounting, and for instances of
16individual hardship.
17    The Department shall establish by rule a means for the
18verification of completion of the continuing education
19required by this Section. This verification may be accomplished
20through audits of records maintained by licensees; by requiring
21the filing of continuing education certificates with the
22Department; or by other means established by the Department.
23    The Department may establish, by rule, guidelines for
24acceptance of continuing education on behalf of licensed CPAs
25certified public accountants taking continuing education
26courses in other jurisdictions.

 

 

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1    (e) For renewals on and after July 1, 2012, as a condition
2for granting a renewal license to CPA firms and sole
3practitioners who perform accountancy activities outlined in
4paragraph (1) of subsection (a) of Section 8.05 provide
5services requiring a license under this Act, the Department
6shall require that the CPA firm or sole practitioner
7satisfactorily complete a peer review during the immediately
8preceding 3-year period, accepted by a Peer Review
9Administrator in accordance with established standards for
10performing and reporting on peer reviews, unless the CPA firm
11or sole practitioner is exempted under the provisions of
12subsection (i) of this Section. A CPA firm or sole practitioner
13shall, at the request of the Department, submit to the
14Department a letter from the Peer Review Administrator stating
15the date on which the peer review was satisfactorily completed.
16    A new CPA firm or sole practitioner not subject to
17subsection (l) of this Section shall not be required to comply
18with the peer review requirements for the first license
19renewal. A CPA firm or sole practitioner shall undergo its
20first peer review during the first full renewal cycle after it
21is granted its initial license.
22    The requirements of this subsection (e) shall not apply to
23any person providing services requiring a license under this
24Act to the extent that such services are provided in the
25capacity of an employee of the Office of the Auditor General or
26to a nonprofit cooperative association engaged in the rendering

 

 

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1of licensed service to its members only under paragraph (3) of
2Section 14.4 subsection (b) of Section 14 of this Act or any of
3its employees to the extent that such services are provided in
4the capacity of an employee of the association.
5    (f) The Department shall approve only Peer Review
6Administrators that the Department finds comply with
7established standards for performing and reporting on peer
8reviews. The Department may adopt rules establishing
9guidelines for peer reviews, which shall do all of the
10following:
11        (1) Require that a peer review be conducted by a
12    reviewer that is independent of the CPA firm reviewed and
13    approved by the Peer Review Administrator under
14    established standards.
15        (2) Other than in the peer review process, prohibit the
16    use or public disclosure of information obtained by the
17    reviewer, the Peer Review Administrator, or the Department
18    during or in connection with the peer review process. The
19    requirement that information not be publicly disclosed
20    shall not apply to a hearing before the Department that the
21    CPA firm or sole practitioner requests be public or to the
22    information described in paragraph (3) of subsection (i) of
23    this Section.
24    (g) If a CPA firm or sole practitioner fails to
25satisfactorily complete a peer review as required by subsection
26(e) of this Section or does not comply with any remedial

 

 

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1actions determined necessary by the Peer Review Administrator,
2the Peer Review Administrator shall notify the Department of
3the failure and shall submit a record with specific references
4to the rule, statutory provision, professional standards, or
5other applicable authority upon which the Peer Review
6Administrator made its determination and the specific actions
7taken or failed to be taken by the licensee that in the opinion
8of the Peer Review Administrator constitutes a failure to
9comply. The Department may at its discretion or shall upon
10submission of a written application by the CPA firm or sole
11practitioner hold a hearing under Section 20.1 of this Act to
12determine whether the CPA firm or sole practitioner has
13complied with subsection (e) of this Section. The hearing shall
14be confidential and shall not be open to the public unless
15requested by the CPA firm or sole practitioner.
16    (h) The CPA firm or sole practitioner reviewed shall pay
17for any peer review performed. The Peer Review Administrator
18may charge a fee to each firm and sole practitioner sufficient
19to cover costs of administering the peer review program.
20    (i) A CPA firm or sole practitioner shall not be required
21to comply with the peer review requirements be exempt from the
22requirement to undergo a peer review if:
23        (1) Within 3 years before the date of application for
24    renewal licensure, the sole practitioner or CPA firm has
25    undergone a peer review conducted in another state or
26    foreign jurisdiction that meets the requirements of

 

 

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1    paragraphs (1) and (2) of subsection (f) of this Section.
2    The sole practitioner or CPA firm shall, at the request of
3    the Department, submit to the Department a letter from the
4    organization administering the most recent peer review
5    stating the date on which the peer review was completed; or
6        (2) Within 2 years before the date of application for
7    renewal licensure, the The sole practitioner or CPA firm
8    satisfies all of the following conditions:
9            (A) has not accepted or performed any accountancy
10        activities outlined in paragraph (1) of subsection (a)
11        of Section 8.05 of this Act; and during the preceding 2
12        years, the firm or sole practitioner has not accepted
13        or performed any services requiring a license under
14        this Act;
15            (B) the firm or sole practitioner agrees to notify
16        the Peer Review Administrator Department within 30
17        days of accepting an engagement for services requiring
18        a license under this Act and to undergo a peer review
19        within 18 months after the end of the period covered by
20        the engagement; or
21        (3) For reasons of personal health, military service,
22    or other good cause, the Department determines that the
23    sole practitioner or firm is entitled to an exemption,
24    which may be granted for a period of time not to exceed 12
25    months.
26    (j) If a peer review report indicates that a CPA firm or

 

 

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1sole practitioner complies with the appropriate professional
2standards and practices set forth in the rules of the
3Department and no further remedial action is required, the Peer
4Review Administrator shall, after issuance of the final letter
5of acceptance, destroy all working papers and documents related
6to the peer review, other than report-related documents and
7documents evidencing completion of remedial actions, if any, in
8accordance with rules established by the Department.
9    (k) (Blank).
10(Source: P.A. 96-945, eff. 6-25-10.)
 
11    (225 ILCS 450/17)  (from Ch. 111, par. 5518)
12    (Section scheduled to be repealed on January 1, 2014)
13    Sec. 17. Fees; returned checks; fines. The fees for the
14administration and enforcement of this Act, including, but not
15limited to, original licensure, registration, renewal, and
16restoration fees, shall be set by the Department by rule. The
17fees shall be nonrefundable. Each person, partnership, limited
18liability company, and corporation, to which a license or
19registration is issued, shall pay a fee to be established by
20the Department which allows the Department to pay all costs and
21expenses incident to the administration of this Act. Interim
22licenses shall be at full rates.
23    The Department, by rule, shall establish fees to be paid
24for certification of records, and copies of this Act and the
25rules issued for administration of this Act.

 

 

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1    Any person who delivers a check or other payment to the
2Department that is returned to the Department unpaid by the
3financial institution upon which it is drawn shall pay to the
4Department, in addition to the amount already owed to the
5Department, a fine of $50. The fines imposed by this Section
6are in addition to any other discipline provided under this Act
7for unlicensed practice or practice on a nonrenewed license or
8registration. The Department shall notify the person that
9payment of fees and fines shall be paid to the Department by
10certified check or money order within 30 calendar days of the
11notification. If, after the expiration of 30 days from the date
12of the notification, the person has failed to submit the
13necessary remittance, the Department shall automatically
14terminate the license or registration or deny the application,
15without hearing. If, after termination or denial, the person
16seeks a license or registration, he or she shall apply to the
17Department for restoration or issuance of the license or
18registration and pay all fees and fines due to the Department.
19The Department may establish a fee for the processing of an
20application for restoration of a license or registration to pay
21all expenses of processing this application. The Department may
22waive the fines due under this Section in individual cases
23where the Department finds that the fines would be unreasonable
24or unnecessarily burdensome.
25(Source: P.A. 92-146, eff. 1-1-02; 92-457, eff. 7-1-04; 92-651,
26eff. 7-11-02; 93-683, eff. 7-2-04.)
 

 

 

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1    (225 ILCS 450/17.1)  (from Ch. 111, par. 5518.1)
2    (Section scheduled to be repealed on January 1, 2014)
3    Sec. 17.1. Restoration.
4    (a) Any registered CPA certified public accountant who has
5permitted his or her registration to expire or who has had his
6or her registration on inactive status may have his or her
7registration restored by making application to the Department
8and filing proof acceptable to the Department as defined by
9rule of his or her fitness to have his or her registration
10restored, which may include sworn evidence certifying to active
11practice in another jurisdiction satisfactory to the
12Department and by paying the required restoration fee.
13    (b) Any licensed CPA certified public accountant who has
14permitted his or her license to expire or who has had his or
15her license on inactive status may have his or her license
16restored by making application to the Department and filing
17proof acceptable to the Department as defined by rule of his or
18her fitness to have his or her license restored, including
19sworn evidence certifying to active practice in another
20jurisdiction satisfactory to the Department and by paying the
21required restoration fee and by submitting proof of the
22required continuing education.
23    (c) If the licensed CPA certified public accountant or
24registered CPA certified public accountant has not maintained
25an active practice in another jurisdiction satisfactory to the

 

 

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1Department, the Department shall determine, by an evaluation
2program established by rule, fitness to resume active status
3and may require the applicant to complete a period of
4supervised experience.
5    Any licensed CPA However, any licensed certified public
6accountant or registered CPA certified public accountant whose
7license or registration expired while he or she was (1) in
8Federal Service on active duty with the Armed Forces of the
9United States, or the State Militia called into service or
10training, or (2) in training or education under the supervision
11of the United States preliminary to induction into the military
12service, may have his or her license or registration renewed
13reinstated or restored without paying any lapsed renewal and
14restoration fees if within 2 years after honorable termination
15of such service, training or education except under conditions
16other than honorable, he or she furnished the Department with
17satisfactory evidence to the effect that he or she has been so
18engaged and that his or her service, training, or education has
19been so terminated.
20(Source: P.A. 92-457, eff. 7-1-04; 93-683, eff. 7-2-04.)
 
21    (225 ILCS 450/17.2)  (from Ch. 111, par. 5518.2)
22    (Section scheduled to be repealed on January 1, 2014)
23    Sec. 17.2. Inactive status.
24    (a) Any licensed or registered CPA with an active,
25unencumbered license or registration licensed certified public

 

 

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1accountant or Registered Certified Public Accountant who
2notifies the Department in writing on forms prescribed by the
3Department, may elect to place his or her license or
4registration on an inactive status and shall, subject to rules
5of the Department, be excused from payment of renewal fees and
6completion of continuing education hours until he or she
7notifies the Department in writing of his or her desire to
8resume active status.
9    (b) Any licensed CPA licensed certified public accountant
10requesting restoration from inactive status shall be required
11to pay the current renewal fee, shall be required to submit
12proof of the required continuing education, and shall be
13required to comply with any requirements established by rule
14restore his license, as provided in this Act.
15    (c) Any registered CPA Registered Certified Public
16Accountant requesting restoration from inactive status shall
17be required to pay the current renewal fee and shall be
18required to comply with any requirements established by rule.
19    (d) Any licensed CPA or registered CPA licensed certified
20public accountant whose license is in an inactive status shall
21not perform accountancy activities outlined in Section 8.05 of
22this Act practice public accounting in this State of Illinois.
23    (e) Any licensed CPA or registered CPA Registered Certified
24Public Accountant whose license or registration is in an
25inactive status shall not in any manner hold himself or herself
26out to the public as a CPA, except in accordance with

 

 

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1subsection (f) of this Section C.P.A. or R.C.P.A.
2    (f) Any licensed CPA whose license is in inactive status
3may use the title "CPA (inactive)" if:
4        (1) he or she is not performing accountancy activities
5    outlined in Section 8.05; or
6        (2) he or she is performing governance functions on a
7    non-profit volunteer board using his or her accountancy
8    skills and competencies and complies with the following
9    requirements:
10            (A) he or she discloses to the non-profit volunteer
11        board and respective committees that his or her license
12        is on inactive status; and
13            (B) he or she is not serving as an audit committee
14        financial expert as defined in Section 407 of the
15        federal Sarbanes-Oxley Act of 2002.
16    The Department may, in its discretion, license as a
17licensed certified public accountant, on payment of the
18required fee, an applicant who is a licensed certified public
19accountant licensed under the laws of another jurisdiction if
20the requirements for licensure of licensed certified public
21accountants in the jurisdiction in which the applicant was
22licensed were, at the date of his licensure, substantially
23equivalent to the requirements in force in this State on that
24date.
25    Applicants have 3 years from the date of application to
26complete the application process. If the process has not been

 

 

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1completed in 3 years, the application shall be denied, the fee
2forfeited and the applicant must reapply and meet the
3requirements in effect at the time of reapplication.
4(Source: P.A. 92-457, eff. 7-1-04; 93-683, eff. 7-2-04.)
 
5    (225 ILCS 450/17.3 new)
6    Sec. 17.3. Restoration of license from discipline. At any
7time after the successful completion of a term of indefinite
8probation, suspension, or revocation of a license or
9registration, the Department may restore the license or
10registration to active status, unless, after an investigation
11and a hearing, the Secretary determines that restoration is not
12in the public interest. No person or entity whose license,
13certificate, or authority has been revoked as authorized in
14this Act may apply for restoration of that license,
15certification, or authority until such time as provided for in
16the Civil Administrative Code of Illinois.
 
17    (225 ILCS 450/20.01)  (from Ch. 111, par. 5521.01)
18    (Section scheduled to be repealed on January 1, 2014)
19    Sec. 20.01. Grounds for discipline; license or
20registration.
21    (a) The Department may refuse to issue or renew, or may
22revoke, suspend, or reprimand any registration or registrant,
23any license or licensee, place a licensee or registrant on
24probation for a period of time subject to any conditions the

 

 

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1Department may specify including requiring the licensee or
2registrant to attend continuing education courses or to work
3under the supervision of another licensee or registrant, impose
4a fine not to exceed $10,000 $5,000 for each violation,
5restrict the authorized scope of practice, or require a
6licensee or registrant to undergo a peer review program, assess
7costs as provided for under Section 20.4, or take other
8disciplinary or non-disciplinary action for any one or more of
9the following:
10        (1) Violation of any provision of this Act or rule
11    adopted by the Department under this Act or violation of
12    professional standards.
13        (2) Dishonesty, fraud, or deceit in obtaining,
14    reinstating, or restoring a license or registration
15    Attempting to procure a license or registration to practice
16    under this Act by bribery or fraudulent
17    misrepresentations.
18        (3) Cancellation, revocation, suspension, denial of
19    licensure or registration, or refusal to renew a license or
20    privileges under Section 5.2 for disciplinary reasons in
21    any other U.S. jurisdiction, unit of government, or
22    government agency for any cause Having a license to
23    practice public accounting or registration revoked,
24    suspended, or otherwise acted against, including the
25    denial of licensure or registration, by the licensing or
26    registering authority of another state, territory, or

 

 

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1    country, including but not limited to the District of
2    Columbia, or any United States territory. No disciplinary
3    action shall be taken in Illinois if the action taken in
4    another jurisdiction was based upon failure to meet the
5    continuing professional education requirements of that
6    jurisdiction and the applicable Illinois continuing
7    professional education requirements are met.
8        (4) Failure, on the part of a licensee under Section 13
9    or registrant under Section 16, to maintain compliance with
10    the requirements for issuance or renewal of a license or
11    registration or to report changes to the Department Being
12    convicted or found guilty, regardless of adjudication, of a
13    crime in any jurisdiction which directly relates to the
14    practice of public accounting or the ability to practice
15    public accounting or as a Registered Certified Public
16    Accountant.
17        (5) Revocation or suspension of the right to practice
18    by or before any state or federal regulatory authority or
19    by the Public Company Accounting Oversight Board Making or
20    filing a report or record which the registrant or licensee
21    knows to be false, willfully failing to file a report or
22    record required by state or federal law, willfully impeding
23    or obstructing the filing, or inducing another person to
24    impede or obstruct the filing. The reports or records shall
25    include only those that are signed in the capacity of a
26    licensed certified public accountant or a registered

 

 

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1    certified public accountant.
2        (6) Dishonesty, fraud, deceit, or gross negligence in
3    the performance of services as a licensee or registrant or
4    individual granted privileges under Section 5.2 Conviction
5    in this or another State or the District of Columbia, or
6    any United States Territory, of any crime that is
7    punishable by one year or more in prison or conviction of a
8    crime in a federal court that is punishable by one year or
9    more in prison.
10        (7) Conviction by plea of guilty or nolo contendere,
11    finding of guilt, jury verdict, or entry of judgment or
12    sentencing, including, but not limited to, convictions,
13    preceding sentences of supervision, conditional discharge,
14    or first offender probation, under the laws of any
15    jurisdiction of the United States that is (i) a felony or
16    (ii) a misdemeanor, an essential element of which is
17    dishonesty, or that is directly related to the practice of
18    public accounting Proof that the licensee or registrant is
19    guilty of fraud or deceit, or of gross negligence,
20    incompetency, or misconduct, in the practice of public
21    accounting.
22        (8) Performance of any fraudulent act while holding a
23    license or privilege issued under this Act or prior law
24    Violation of any rule adopted under this Act.
25        (9) Practicing on a revoked, suspended, or inactive
26    license or registration.

 

 

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1        (10) Making or filing a report or record that the
2    registrant or licensee knows to be false, willfully failing
3    to file a report or record required by State or federal
4    law, willfully impeding or obstructing the filing or
5    inducing another person to impede or obstruct only those
6    that are signed in the capacity of a licensed CPA or a
7    registered CPA Suspension or revocation of the right to
8    practice before any state or federal agency.
9        (11) Conviction of any crime under the laws of the
10    United States or any state or territory of the United
11    States that is a felony or misdemeanor and has dishonesty
12    as an essential element, or of any crime that is directly
13    related to the practice of the profession.
14        (12) Making any misrepresentation for the purpose of
15    obtaining a license, or registration or material
16    misstatement in furnishing information to the Department.
17        (11) (13) Aiding or assisting another person in
18    violating any provision of this Act or rules promulgated
19    hereunder.
20        (12) (14) Engaging in dishonorable, unethical, or
21    unprofessional conduct of a character likely to deceive,
22    defraud, or harm the public.
23        (13) (15) Habitual or excessive use or abuse of drugs,
24    addiction to alcohol, narcotics, stimulants, or any other
25    substance chemical agent or drug that results in the
26    inability to practice with reasonable skill, judgment, or

 

 

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1    safety.
2        (14) (16) Directly or indirectly giving to or receiving
3    from any person, firm, corporation, partnership, or
4    association any fee, commission, rebate, or other form of
5    compensation for any professional service not actually
6    rendered.
7        (15) (17) Physical illness or mental disability,
8    including, but not limited to, deterioration through the
9    aging process or loss of motor skill abilities and skills
10    that results in the licensee or registrant's inability to
11    practice under this Act the profession with reasonable
12    judgment, skill, or safety.
13        (16) (18) Solicitation of professional services by
14    using false or misleading advertising.
15        (17) Any conduct reflecting adversely upon the
16    licensee's fitness to perform services while a licensee or
17    individual granted privileges under Section 5.2 (19)
18    Failure to file a return, or pay the tax, penalty or
19    interest shown in a filed return, or to pay any final
20    assessment of tax, penalty or interest, as required by any
21    tax Act administered by the Illinois Department of Revenue
22    or any successor agency or the Internal Revenue Service or
23    any successor agency.
24        (18) (20) Practicing or attempting to practice under a
25    name other than the full name as shown on the license or
26    registration or any other legally authorized name.

 

 

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1        (19) (21) A finding by the Department that a licensee
2    or registrant has not complied with a provision of any
3    lawful order issued by the Department.
4        (20) (22) Making a false statement to the Department
5    regarding compliance with continuing professional
6    education or peer review requirements.
7        (21) (23) Failing to make a substantive response to a
8    request for information by the Department within 30 days of
9    the request.
10    (b) (Blank).
11    (b-5) All fines or costs imposed under this Section shall
12be paid within 60 days after the effective date of the order
13imposing the fine or costs or in accordance with the terms set
14forth in the order imposing the fine or cost.
15    (c) In cases where the Department of Healthcare and Family
16Services has previously determined a licensee or a potential
17licensee is more than 30 days delinquent in the payment of
18child support and has subsequently certified the delinquency to
19the Department, the Department may refuse to issue or renew or
20may revoke or suspend that person's license or may take other
21disciplinary or non-disciplinary action against that person
22based solely upon the certification of delinquency made by the
23Department of Healthcare and Family Services in accordance with
24item (5) of subsection (a) of Section 2105-15 of the Department
25of Professional Regulation Law of the Civil Administrative Code
26of Illinois. In rendering an order, the Department shall take

 

 

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1into consideration the facts and circumstances involving the
2type of acts or omissions in subsection (a) including, but not
3limited to:
4        (1) the extent to which public confidence in the public
5    accounting profession was, might have been, or may be
6    injured;
7        (2) the degree of trust and dependence among the
8    involved parties;
9        (3) the character and degree of financial or economic
10    harm which did or might have resulted; and
11        (4) the intent or mental state of the person charged at
12    the time of the acts or omissions.
13    (d) The Department may refuse to issue or may suspend
14without hearing, as provided for in the Code of Civil
15Procedure, the license or registration of any person who fails
16to file a return, to pay a tax, penalty, or interest shown in a
17filed return, or to pay any final assessment of tax, penalty,
18or interest, as required by any tax Act administered by the
19Illinois Department of Revenue, until such time as the
20requirements of any such tax Act are satisfied in accordance
21with subsection (g) of Section 2105-15 of the Department of
22Professional Regulation Law of the Civil Administrative Code of
23Illinois The Department shall reissue the license or
24registration upon a showing that the disciplined licensee or
25registrant has complied with all of the terms and conditions
26set forth in the final order.

 

 

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1    (e) The Department shall deny any application for a
2license, registration, or renewal, without hearing, to any
3person who has defaulted on an educational loan guaranteed by
4the Illinois Student Assistance Commission; however, the
5Department may issue a license, registration, or renewal if the
6person in default has established a satisfactory repayment
7record as determined by the Illinois Student Assistance
8Commission.
9    (f) The determination by a court that a licensee or
10registrant is subject to involuntary admission or judicial
11admission as provided in the Mental Health and Developmental
12Disabilities Code will result in the automatic suspension of
13his or her license or registration. The licensee or registrant
14shall be responsible for notifying the Department of the
15determination by the court that the licensee or registrant is
16subject to involuntary admission or judicial admission as
17provided in the Mental Health and Developmental Disabilities
18Code. The suspension shall end only upon a finding by a court
19that the patient is no longer subject to involuntary admission
20or judicial admission, the issuance of an order so finding and
21discharging the patient, and the filing of a petition for
22restoration demonstrating fitness to practice The licensee or
23registrant shall also notify the Department upon discharge so
24that a determination may be made under item (17) of subsection
25(a) whether the licensee or registrant may resume practice.
26    (g) In enforcing this Section, the Department, upon a

 

 

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1showing of a possible violation, may compel, any licensee or
2registrant or any individual who has applied for licensure
3under this Act, to submit to a mental or physical examination
4and evaluation, or both, which may include a substance abuse or
5sexual offender evaluation, at the expense of the Department.
6The Department shall specifically designate the examining
7physician licensed to practice medicine in all of its branches
8or, if applicable, the multidisciplinary team involved in
9providing the mental or physical examination and evaluation, or
10both. The multidisciplinary team shall be led by a physician
11licensed to practice medicine in all of its branches and may
12consist of one or more or a combination of physicians licensed
13to practice medicine in all of its branches, licensed
14chiropractic physicians, licensed clinical psychologists,
15licensed clinical social workers, licensed clinical
16professional counselors, and other professional and
17administrative staff. Any examining physician or member of the
18multidisciplinary team may require any person ordered to submit
19to an examination and evaluation under this Section to submit
20to any additional supplemental testing deemed necessary to
21complete any examination or evaluation process, including, but
22not limited to, blood testing, urinalysis, psychological
23testing, or neuropsychological testing. The Department may
24order the examining physician or any member of the
25multidisciplinary team to provide to the Department any and all
26records, including business records, that relate to the

 

 

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1examination and evaluation, including any supplemental testing
2performed. The Department may order the examining physician or
3any member of the multidisciplinary team to present testimony
4concerning this examination and evaluation of the licensee,
5registrant, or applicant, including testimony concerning any
6supplemental testing or documents relating to the examination
7and evaluation. No information, report, record, or other
8documents in any way related to the examination and evaluation
9shall be excluded by reason of any common law or statutory
10privilege relating to communication between the licensee,
11registrant, or applicant and the examining physician or any
12member of the multidisciplinary team. No authorization is
13necessary from the individual ordered to undergo an evaluation
14and examination for the examining physician or any member of
15the multidisciplinary team to provide information, reports,
16records, or other documents or to provide any testimony
17regarding the examination and evaluation.
18    The individual to be examined may have, at his or her own
19expense, another physician of his or her choice present during
20all aspects of the examination. Failure of any individual to
21submit to mental or physical examination and evaluation, or
22both, when directed, shall result in an automatic suspension,
23without hearing, until such time as the individual submits to
24the examination. If the Department finds a licensee,
25registrant, or applicant unable to practice because of the
26reasons set forth in this Section, the Department shall require

 

 

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1such licensee, registrant, or applicant to submit to care,
2counseling, or treatment by physicians approved or designated
3by the Department, as a condition for continued, reinstated, or
4renewed licensure to practice.
5    When the Secretary immediately suspends a license or
6registration under this Section, a hearing upon such person's
7license or registration must be convened by the Department
8within 15 days after such suspension and completed without
9appreciable delay. The Department shall have the authority to
10review the subject's record of treatment and counseling
11regarding the impairment, to the extent permitted by applicable
12federal statutes and regulations safeguarding the
13confidentiality of medical records.
14    Individuals licensed or registered under this Act,
15affected under this Section, shall be afforded an opportunity
16to demonstrate to the Department that they can resume practice
17in compliance with acceptable and prevailing standards under
18the provisions of their license or registration.
19(Source: P.A. 93-629, eff. 12-23-03; 93-683, eff. 7-2-04;
2094-779, eff. 5-19-06.)
 
21    (225 ILCS 450/20.1)  (from Ch. 111, par. 5522)
22    (Section scheduled to be repealed on January 1, 2014)
23    Sec. 20.1. Investigations; notice; hearing.
24    (a) The Department may, upon its own motion, and shall,
25upon the verified complaint in writing of any person setting

 

 

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1forth facts which, if proved, would constitute grounds for
2disciplinary action as set forth in Section 20.01, investigate
3the actions of an applicant, any person, or entity holding or
4claiming to hold a license.
5    (b) The Department shall, before revoking, suspending,
6placing on probation, reprimanding, or taking any other
7disciplinary or non-disciplinary action under Section 20.01 of
8this Act, at least 30 days before the date set for the hearing,
9(i) notify the accused in writing of the charges made and the
10time and place for the hearing on the charges, (ii) direct him
11or her to file a written answer to the charges with the
12Department under oath within 20 days after the service on him
13or her of the notice, and (iii) inform the accused that, if he
14or she fails to answer, default shall be taken against him or
15her or that his or her license or registration may be
16suspended, revoked, placed on probationary status, or other
17disciplinary action taken with regard to the licensee,
18including limiting the scope, nature, or extent of his or her
19practice, as the Department may consider proper. The Department
20may refer complaints and investigations to a disciplinary body
21of the accounting profession for technical assistance. The
22results of an investigation and recommendations of the
23disciplinary body may be considered by the Department, but
24shall not be considered determinative and the Department shall
25not in any way be obligated to take any action or be bound by
26the results of the accounting profession's disciplinary

 

 

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1proceedings. The Department, before taking disciplinary
2action, shall afford the concerned party or parties an
3opportunity to request a hearing and if so requested shall set
4a time and place for a hearing of the complaint.
5    (c) With respect to determinations by a Peer Review
6Administrator duly appointed by the Department under
7subsection (f) of Section 16 of this Act that a licensee has
8failed to satisfactorily complete a peer review as required
9under subsection (e) of Section 16, the Department may consider
10the Peer Review Administrator's findings of fact as prima facie
11evidence, and upon request by a licensee for a hearing the
12Department shall review the record presented and hear arguments
13by the licensee or the licensee's counsel but need not conduct
14a trial or hearing de novo or accept additional evidence.
15    (d) At the time and place fixed in the notice, the
16Department shall proceed to hear the charges and the parties or
17their counsel shall be accorded ample opportunity to present
18any pertinent statements, testimony, evidence, and arguments.
19The Department may continue the hearing from time to time.
20    (e) In case the person, after receiving the notice, fails
21to file an answer, his or her license or registration may, in
22the discretion of the Department, be suspended, revoked, placed
23on probationary status, or the Department may take whatever
24disciplinary action considered proper, including limiting the
25scope, nature, or extent of the person's practice or the
26imposition of a fine, without a hearing, if the act or acts

 

 

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1charged constitute sufficient grounds for that action under
2this Act. The written notice may be served by registered or
3certified mail to the licensee or registrant's address of
4record. The Department shall notify the applicant or the
5licensed or registered person or entity of any charges made and
6the date and place of the hearing of those charges by mailing
7notice thereof to that person or entity by registered or
8certified mail to the place last specified by the accused
9person or entity in the last notification to the Department, at
10least 30 days prior to the date set for the hearing or by
11serving a written notice by delivery of the notice to the
12accused person or entity at least 15 days prior to the date set
13for the hearing, and shall direct the applicant or licensee or
14registrant to file a written answer to the Department under
15oath within 20 days after the service of the notice and inform
16the applicant or licensee or registrant that failure to file an
17answer will result in default being taken against the applicant
18or licensee or registrant and that the license or registration
19may be suspended, revoked, placed on probationary status, or
20other disciplinary action may be taken, including limiting the
21scope, nature or extent of practice, as the Director may deem
22proper. In case the person fails to file an answer after
23receiving notice, his or her license or registration may, in
24the discretion of the Department, be suspended, revoked, or
25placed on probationary status, or the Department may take
26whatever disciplinary action deemed proper, including limiting

 

 

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1the scope, nature, or extent of the person's practice or the
2imposition of a fine, without a hearing, if the act or acts
3charged constitute sufficient grounds for such action under
4this Act. The Department shall afford the accused person or
5entity an opportunity to be heard in person or by counsel at
6the hearing. At the conclusion of the hearing the Committee
7shall present to the Director a written report setting forth
8its finding of facts, conclusions of law, and recommendations.
9The report shall contain a finding whether or not the accused
10person violated this Act or failed to comply with the
11conditions required in this Act. If the Director disagrees in
12any regard with the report, he or she may issue an order in
13contravention of the report. The Director shall provide a
14written explanation to the Committee of any such deviations and
15shall specify with particularity the reasons for the
16deviations.
17    The finding is not admissible in evidence against the
18person in a criminal prosecution brought for the violation of
19this Act, but the hearing and findings are not a bar to a
20criminal prosecution brought for the violation of this Act.
21(Source: P.A. 93-683, eff. 7-2-04; 94-779, eff. 5-19-06.)
 
22    (225 ILCS 450/20.2)  (from Ch. 111, par. 5523)
23    (Section scheduled to be repealed on January 1, 2014)
24    Sec. 20.2. Subpoenas; depositions; oaths.
25    (a) The Department may subpoena and bring before it at any

 

 

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1hearing any person to in this State and take the oral or
2written testimony or compel the production of any books,
3papers, records, or any other documents that the Secretary or
4his or her designee deems relevant or material to any
5investigation or hearing conducted by the Department either
6orally or by deposition, or both, with the same fees and
7mileage and in the same manner as prescribed by law in judicial
8proceedings in civil cases in circuit courts of this State and
9in the same manner as prescribed by this Act and its rules.
10    (b) The Secretary Director, any member of the Committee
11designated by the Secretary Director, a certified shorthand
12reporter, or any hearing officer appointed may administer oaths
13to witnesses at any hearing which the Department conducts.
14Notwithstanding any statute or Department rule to the contrary,
15all requests for testimony, production of documents, or records
16shall be in accordance with this Act is authorized by law to
17conduct or any other oaths required or authorized in any Act
18administered by the Department.
19(Source: P.A. 92-457, eff. 7-1-04; 93-683, eff. 7-2-04.)
 
20    (225 ILCS 450/20.3)  (from Ch. 111, par. 5524)
21    (Section scheduled to be repealed on January 1, 2014)
22    Sec. 20.3. Required testimony. Any circuit court in the
23State of Illinois, upon the application of the licensee,
24registrant accused person, partnership or corporation, of the
25complainant or of the Department, may, by order duly entered,

 

 

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1require the attendance and testimony of witnesses and the
2production of relevant documents, books, files, records, and
3papers before the Department at any hearing relative to a
4disciplinary action and the court may compel obedience to the
5order by proceedings for contempt.
6(Source: P.A. 92-457, eff. 7-1-04; 93-683, eff. 7-2-04.)
 
7    (225 ILCS 450/20.4)  (from Ch. 111, par. 5525)
8    (Section scheduled to be repealed on January 1, 2014)
9    Sec. 20.4. Record of proceedings.
10    (a) The Department, at its expense, shall provide a
11stenographer to take down the testimony and preserve a record
12of all proceedings at formal disciplinary hearings. The
13Department shall furnish a transcript of that record to any
14person interested in that hearing upon payment of the
15reasonable cost established by the Department.
16    (b) Any registrant or licensee who is found to have
17violated this Act or who fails to appear for a hearing to
18refuse to issue, restore, or renew a license or to discipline a
19license may be required by the Department to pay for the costs
20of the proceeding. These costs are limited to costs for court
21reporters, transcripts, and witness attendance and mileage
22fees. All costs imposed under this Section shall be paid within
2360 days after the effective date of the order imposing the
24fine.
25(Source: P.A. 92-457, eff. 7-1-04; 93-683, eff. 7-2-04.)
 

 

 

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1    (225 ILCS 450/20.5)  (from Ch. 111, par. 5526)
2    (Section scheduled to be repealed on January 1, 2014)
3    Sec. 20.5. Rehearing; surrender of license.
4    (a) In any hearing to refuse to issue, restore, or renew a
5license or to discipline a licensee or registrant disciplinary
6proceeding, a copy of the Committee's report shall be served
7upon the respondent by the Department, either personally or as
8provided in this Act for the service of the notice of hearing.
9Within 20 days after such service, the respondent may present
10to the Department a motion in writing for a rehearing, which
11motion shall specify the particular grounds therefor. If no
12motion for rehearing is filed, then upon the expiration of the
13time specified for filing such a motion, or if a motion or
14rehearing is denied, then upon such denial the Secretary
15Director may enter an order in accordance with recommendations
16of the Committee except as provided in Section 20.7 20.6. If
17the respondent shall order from the reporting service, and pay
18for a transcript of the record within the time for filing a
19motion for rehearing, the 20 day period within which such a
20motion may be filed shall commence upon the delivery of the
21transcript to the respondent.
22    (b) Whenever the Secretary believes Director is satisfied
23that substantial justice has not been done in the disciplinary
24proceeding, the Secretary Director may order a rehearing by the
25same or different Committee or designated hearing officer. The

 

 

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1Director shall provide a written explanation to the Committee
2of any deviation from the recommendations of the Committee and
3shall specify with particularity the reasons for the deviation.
4    (c) Upon the suspension or revocation of a registration or
5license of a registrant or licensee, the registrant or licensee
6shall be required to surrender to the Department the
7registration or license issued by the Department, and upon
8failure or refusal so to do, the Department may seize it.
9    The Department may exchange information relating to
10proceedings resulting in disciplinary action against licensees
11or registrants with the regulatory bodies of other states, or
12with other public authorities or private organizations or with
13federal authorities having regulatory interest in such matter.
14(Source: P.A. 92-457, eff. 7-1-04; 93-683, eff. 7-2-04.)
 
15    (225 ILCS 450/20.6)  (from Ch. 111, par. 5526.6)
16    (Section scheduled to be repealed on January 1, 2014)
17    Sec. 20.6. Hearing officer. Notwithstanding the provisions
18of Section 20.2 of this Act, the Secretary Director shall have
19the authority to appoint any attorney duly licensed to practice
20law in the State of Illinois to serve as the hearing officer in
21any disciplinary action. The Director shall notify the
22Committee of such appointment.
23    The hearing officer shall have full authority to conduct
24the hearing. The hearing officer shall report his findings of
25fact, conclusions of law and recommendations to the Committee

 

 

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1and the Secretary. Director. The Committee shall have 60 days
2after receiving the report to review the report of the hearing
3officer and present its findings of fact, conclusions of law,
4and recommendations to the Director. If the Committee fails to
5present its report within the 60-day period, the Director shall
6issue an order based on the report of the hearing officer. If
7the Director disagrees in any regard with the report of the
8Committee or hearing officer, he or she may issue an order in
9contravention thereof. The Director shall provide a written
10explanation to the Committee of any such deviations and shall
11specify with particularity the reasons for said action in the
12final order.
13(Source: P.A. 92-457, eff. 7-1-04; 93-683, eff. 7-2-04.)
 
14    (225 ILCS 450/20.7 new)
15    Sec. 20.7. Findings and recommendations.
16    (a) The Committee shall review the report of the hearing
17officer and present its findings of fact, conclusions of law,
18and recommendations to the Secretary. The report of the
19findings and recommendations of the Committee shall be the
20basis for the Secretary's order for refusing to issue, restore,
21or renew a license or registration, or otherwise discipline a
22licensee or registrant.
23    (b) If the Secretary disagrees in any regard with the
24report of the Committee or hearing officer, he or she may issue
25an order contrary to the report.

 

 

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1    (c) The findings are not admissible in evidence against the
2person in a criminal prosecution brought for the violation of
3this Act, but the hearing and findings are not a bar to a
4criminal prosecution brought for the violation of this Act.
 
5    (225 ILCS 450/20.8 new)
6    Sec. 20.8. Summary suspension. The Secretary may summarily
7suspend the license or registration without a hearing,
8simultaneously with the institution of proceedings for a
9hearing under Section 20.1 of this Act, if the Secretary finds
10the evidence indicates that continuation in practice would
11constitute an imminent danger to the public. In the event that
12the Secretary summarily suspends a license without a hearing, a
13hearing by the Department shall be held within 30 days after
14the suspension has occurred and shall be concluded as
15expeditiously as possible.
 
16    (225 ILCS 450/21)  (from Ch. 111, par. 5527)
17    (Section scheduled to be repealed on January 1, 2014)
18    Sec. 21. Administrative Judicial review; certification
19cost of record; order as prima facie proof.
20    (a) All final administrative decisions of the Department
21hereunder shall be subject to judicial review pursuant to the
22provisions of the Administrative Review Law, and all amendments
23and modifications thereof, and the rules adopted pursuant
24thereto. The term "administrative decision" is defined as in

 

 

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1Section 3-101 of the Code of Civil Procedure.
2    Proceedings for judicial review shall be commenced in the
3Circuit Court of the county in which the party applying for
4review resides; provided, that if such party is not a resident
5of this State, the venue shall be in Sangamon, Champaign, or
6Cook County.
7    (b) The Department shall not be required to certify any
8record to the court or file any answer in court or otherwise
9appear in any court in a judicial review proceeding, unless and
10until the Department has received from the plaintiff there is
11filed in the court with the complaint a receipt from the
12Department acknowledging payment of the costs of furnishing and
13certifying the record, which costs shall be established by the
14Department. Exhibits shall be certified without cost. Failure
15on the part of the plaintiff to file such receipt in court
16shall be grounds for dismissal of the action.
17    (c) An order of disciplinary action or a certified copy
18thereof, over the seal of the Department and purporting to be
19signed by the Secretary Director or authorized agent of the
20Secretary Director, shall be prima facie proof, subject to
21being rebutted, that:
22        (1) the signature is the genuine signature of the
23    Secretary Director or authorized agent of the Secretary
24    Director;
25        (2) the Secretary Director or authorized agent of the
26    Secretary Director is duly appointed and qualified; and

 

 

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1        (3) the Committee and the members thereof are qualified
2    to act.
3(Source: P.A. 92-457, eff. 7-1-04; 93-683, eff. 7-2-04.)
 
4    (225 ILCS 450/27)  (from Ch. 111, par. 5533)
5    (Section scheduled to be repealed on January 1, 2014)
6    Sec. 27. Confidentiality of licensee's and registrant's
7records. A licensed or registered CPA certified public
8accountant shall not be required by any court to divulge
9information or evidence which has been obtained by him in his
10confidential capacity as a licensed or registered CPA certified
11public accountant. This Section shall not apply to any
12investigation or hearing undertaken pursuant to this Act.
13(Source: P.A. 94-779, eff. 5-19-06.)
 
14    (225 ILCS 450/28)  (from Ch. 111, par. 5534)
15    (Section scheduled to be repealed on January 1, 2014)
16    Sec. 28. Criminal penalties Penalties. Each of the
17following acts perpetrated in the State of Illinois is a Class
18A B misdemeanor.
19        (a) The practice of accountancy activities as defined
20    in paragraph (1) of subsection (a) of Section 8.05 without
21    an active CPA license public accounting insofar as it
22    consists in rendering service as described in Section 8,
23    without licensure, in violation of the provisions of this
24    Act;

 

 

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1        (b) The obtaining or attempting to obtain licensure as
2    a licensed CPA certified public accountant or registration
3    as a registered CPA certified public accountant by fraud;
4        (c) The use of the title "Certified Public Accountant",
5    "public accountant", or the abbreviation "C.P.A.", "RCPA",
6    "LCPA", "PA" or use of any similar words or letters
7    indicating the user is a certified public accountant, or
8    the title "Registered Certified Public Accountant", the
9    abbreviation "R.C.P.A.", any similar words or letters
10    indicating the user is a certified public accountant or a
11    registered certified public accountant by any person in
12    contravention of this Act;
13        (c-5) (Blank); The use of the title "Certified Public
14    Accountant" or "Licensed Certified Public Accountant" or
15    the abbreviation "C.P.A." or "L.C.P.A." or any similar
16    words or letters indicating the user is a certified public
17    accountant by any person in contravention with this Act;
18        (d) The use of the title "Certified Public Accountant",
19    "public accountant", or the abbreviation "C.P.A.", "RCPA",
20    "LCPA", "PA" or any similar words or letters indicating
21    that the members are certified public accountants, by any
22    partnership, limited liability company, corporation, or
23    other entity in violation of this Act unless all members
24    thereof personally engaged in the practice of public
25    accounting in this State are licensed as licensed certified
26    public accountants by the Department, and are holders of an

 

 

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1    effective unrevoked license, and the partnership, limited
2    liability company, corporation, or other entity is
3    licensed as licensed certified public accountants by the
4    Board with an effective unrevoked license;
5        (e) The unauthorized practice in the performance of
6    accountancy activities as defined in Section 8.05 and in
7    violation of this Act The use of the title "Licensed
8    Certified Public Accountant", or the abbreviation
9    "L.C.P.A." or any similar words or letters indicating such
10    person is a licensed certified public accountant, by any
11    person not licensed as a licensed certified public
12    accountant by the Department, and holding an effective
13    unrevoked license; provided nothing in this Act shall
14    prohibit the use of the title "Accountant" or "Bookkeeper"
15    by any person;
16        (f) (Blank); The use of the title "Licensed Certified
17    Public Accountants", "Public Accountants" or the
18    abbreviation "P.A.'s" or any similar words or letters
19    indicating that the members are public accountants by any
20    partnership, limited liability company, corporation, or
21    other entity unless all members thereof personally engaged
22    in the practice of public accounting in this State are
23    licensed as licensed certified public accountants by the
24    Department and are holders of effective unrevoked
25    licenses, and the partnership is licensed as a public
26    accounting firm by the Department with an effective

 

 

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1    unrevoked license;
2        (g) Making false statements to the Department
3    regarding compliance with continuing professional
4    education or peer review requirements;
5        (h) (Blank). The use of the title "Certified Public
6    Accountant" or the abbreviation "C.P.A." or any similar
7    words or letters indicating that the members are certified
8    public accountants, by any partnership unless all members
9    thereof personally engaged in the practice of public
10    accounting in this State have received certificates as
11    certified public accountants from the Board, are licensed
12    as public accountants by the Department, and are holders of
13    an effective unrevoked license, and the partnership is
14    licensed as public accountants by the Department with an
15    effective unrevoked license.
16    This Section does not prohibit a firm partnership, limited
17liability company, corporation, or other entity who does not
18practice public accounting as set forth in Section 8 of this
19Act and whose members residing in Illinois are registered with
20the Department from using the title "Certified Public
21Accountant" or the abbreviation "C.P.A." or "CPA" or similar
22words or letters indicating that the members are certified
23public accountants.
24(Source: P.A. 95-331, eff. 8-21-07.)
 
25    (225 ILCS 450/30)  (from Ch. 111, par. 5535)

 

 

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1    (Section scheduled to be repealed on January 1, 2014)
2    Sec. 30. Injunctions; cease and desist.
3    (a) If any person or entity violates any provision of this
4Act, the Secretary may, The practice of public accounting, as
5described in Section 8 of this Act, by any person in violation
6of this Act is hereby declared to be inimical to the public
7welfare and to be a public nuisance. An action to perpetually
8enjoin from such unlawful practice any person who has been or
9is engaged therein may be maintained in the name of the people
10of the State of Illinois by the Attorney General of the State
11of Illinois or , by the State's Attorney of any county in which
12the violation is alleged to have occurred, petition for an
13order enjoining the violation or for an order enforcing
14compliance with this Act. Upon the filing of a verified
15petition in court, the court may issue a temporary restraining
16order, without notice or bond, and may preliminarily and
17permanently enjoin the violation. If it is established that the
18person has violated or is violating the injunction, the court
19may punish the offender for contempt of court action is
20brought, by the Department or by any resident citizen. The
21injunction proceeding shall be in addition to and not in lieu
22of any penalties or other remedies provided by this Act. No
23injunction shall issue under this section against any person
24for any act exempted under Section 11 of this Act.
25    (b) If any person shall practice as a licensed CPA
26certified public accountant or a registered CPA certified

 

 

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1public accountant or hold himself or herself out as a licensed
2CPA certified public accountant or registered CPA certified
3public accountant without being licensed or registered under
4the provision of this Act then any licensed CPA certified
5public accountant or registered CPA certified public
6accountant, any interested party, or any person injured thereby
7may, in addition to the Department, petition for relief as
8provided in subsection (a) of this Section.
9    (c) Whenever in the opinion of the Department any person
10violates any provision of this Act, the Department may issue a
11rule to show cause why an order to cease and desist should not
12be entered against him. The rule shall clearly set forth the
13grounds relied upon by the Department and shall provide a
14period of 7 days from the date of the rule to file an answer to
15the satisfaction of the Department. Failure to answer to the
16satisfaction of the Department shall cause an order to cease
17and desist to be issued forthwith.
18(Source: P.A. 92-457, eff. 7-1-04; 93-683, eff. 7-2-04.)
 
19    (225 ILCS 450/30.1)  (from Ch. 111, par. 5535.1)
20    (Section scheduled to be repealed on January 1, 2014)
21    Sec. 30.1. Liability. No person, partnership, corporation,
22or other entity licensed or authorized to practice under this
23Act or any of its employees, partners, members, officers or
24shareholders shall be liable to persons not in privity of
25contract with such person, partnership, corporation, or other

 

 

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1entity for civil damages resulting from acts, omissions,
2decisions or other conduct in connection with professional
3services performed by such person, partnership, corporation,
4or other entity, except for:
5    (1) such acts, omissions, decisions or conduct that
6constitute fraud or intentional misrepresentations, or
7    (2) such other acts, omissions, decisions or conduct, if
8such person, partnership or corporation was aware that a
9primary intent of the client was for the professional services
10to benefit or influence the particular person bringing the
11action; provided, however, for the purposes of this
12subparagraph (2), if such person, partnership, corporation, or
13other entity (i) identifies in writing to the client those
14persons who are intended to rely on the services, and (ii)
15sends a copy of such writing or similar statement to those
16persons identified in the writing or statement, then such
17person, partnership, corporation, or other entity or any of its
18employees, partners, members, officers or shareholders may be
19held liable only to such persons intended to so rely, in
20addition to those persons in privity of contract with such
21person, partnership, corporation, or other entity.
22(Source: P.A. 92-457, eff. 7-1-04.)
 
23    (225 ILCS 450/30.2)  (from Ch. 111, par. 5535.2)
24    (Section scheduled to be repealed on January 1, 2014)
25    Sec. 30.2. Contributory fault. Except in causes of action

 

 

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1based on actual fraud or intentional misrepresentation, the
2principles of liability set forth in Sections 2-1115.05,
32-1116, and 2-1117 of the Code of Civil Procedure shall apply
4to all claims for civil damages brought against any person,
5partnership, corporation, or any other entity registered
6certified, licensed, or practicing under this Act, or any of
7its employees, partners, members, officers, or shareholders
8that are alleged to result from acts, omissions, decisions, or
9other conduct in connection with professional services.
10    This Section applies to causes of action accruing on or
11after the effective date of this amendatory Act of 1992. This
12amendatory Act of 1995 applies to causes of action accruing on
13or after its effective date.
14(Source: P.A. 95-386, eff. 1-1-08.)
 
15    (225 ILCS 450/30.3)
16    (Section scheduled to be repealed on January 1, 2014)
17    Sec. 30.3. Confidentiality of peer review records.
18    (a) The proceedings, records, and work papers of a review
19committee shall be privileged and shall not be subject to
20discovery, subpoena, or other means of legal process or
21introduction into evidence in any civil action, arbitration, or
22administrative proceeding and no member of a review committee
23or person involved in a peer review program shall be required
24or permitted to testify in any civil action, arbitration, or
25administrative proceeding regarding any matters produced,

 

 

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1presented, disclosed, or discussed during or in connection with
2the peer review process, or regarding any findings,
3recommendations, evaluations, opinions, or other actions of
4those committees, or any member of a committee.
5    (b) Information, documents, or records that are otherwise
6publicly available are not to be construed as immune from
7discovery or use in any civil action, arbitration, or
8administrative proceeding merely because they were presented
9or considered in connection with a peer review. Subsection (a)
10shall not be construed to protect materials prepared in
11connection with a particular engagement merely because they
12happen to subsequently be presented or considered as part of a
13peer review; nor does the privilege apply to disputes between
14review committees and persons or CPA firms subject to a peer
15review arising from the performance of a review.
16(Source: P.A. 88-36.)
 
17    (225 ILCS 450/30.4)
18    (Section scheduled to be repealed on January 1, 2014)
19    Sec. 30.4. Prohibited practice.
20    (a) No licensed CPA public accountant, licensed certified
21public accountant, or CPA public accounting firm may provide
22contemporaneously with an audit those non-auditing services
23referenced in subsection (g) of Section 10A of the federal
24Securities Exchange Act of 1934, as amended, to a company,
25excluding a not-for-profit organization, that (1) is not

 

 

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1required to file periodic information, documents, and reports
2pursuant to the Securities Exchange Act of 1934 and (2) during
3the previous fiscal year, had annual revenues exceeding
4$50,000,000 or more than 500 employees.
5        (b) (1) A licensed CPA public accountant, licensed
6    certified public accountant, or CPA public accounting firm
7    is exempted from the prohibition in subsection (a) of this
8    Section 30.4 if:
9            (A) the licensed CPA public accountant, licensed
10        certified public accountant, or CPA public accounting
11        firm presents written notice of the contemporaneous
12        provision of auditing and non-auditing services to the
13        company prior to the commencement of the
14        contemporaneous provision of the services; and
15            (B) the president or chief executive officer of the
16        company to which the contemporaneous auditing and
17        non-auditing services are to be provided subsequently
18        signs an acknowledgement that the company is aware of
19        and agrees to the contemporaneous provision of the
20        auditing and non-auditing services.
21        (2) A licensed CPA public accountant, licensed
22    certified public accountant, or CPA public accounting firm
23    waives the exemption provided for in paragraph (1) of this
24    subsection (b) if the licensed CPA public accountant,
25    certified public accountant, or CPA public accounting firm
26    engages in criminal activity or willful or wanton

 

 

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1    negligence regarding the provision of contemporaneous
2    auditing and non-auditing services to the company.
3    (c) A violation of this Section shall subject a licensed
4CPA public accountant, licensed certified public accountant,
5or CPA public accounting firm to the provisions of Section
620.01 of this Act.
7    (d) Nothing in this Section shall be construed to authorize
8or permit the provision of any services by a licensed CPA
9public accountant, licensed certified public accountant, or
10CPA public accounting firm that would result in a lack of
11independence under applicable ethics standards of the
12accounting profession.
13(Source: P.A. 93-683, eff. 7-2-04.)
 
14    (225 ILCS 450/30.5)
15    (Section scheduled to be repealed on January 1, 2014)
16    Sec. 30.5. Improper influence on the conduct of audits.
17    (a) It shall be unlawful for any officer or director of a
18company that is not required to file periodic information,
19documents, and reports pursuant to the federal Securities
20Exchange Act of 1934, or any other person acting under the
21direction thereof, to take any action to fraudulently
22influence, coerce, manipulate, or mislead any licensed CPA
23licensed public accountant or licensed certified public
24accountant engaged in the performance of an audit of the
25financial statements of that company for the purpose of

 

 

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1rendering the financial statements being audited materially
2misleading.
3    (b) A person who, with the intent to deceive, violates this
4Section is guilty of a Class 4 felony.
5(Source: P.A. 93-683, eff. 7-2-04.)
 
6    (225 ILCS 450/30.6)
7    (Section scheduled to be repealed on January 1, 2014)
8    Sec. 30.6. Misleading behavior by licensees certified
9public accountants.
10    (a) It shall be unlawful for any licensee licensed public
11accountant or licensed certified public accountant to
12intentionally mislead a company that is not required to file
13periodic information, documents, and reports pursuant to the
14federal Securities Exchange Act of 1934 by falsifying records
15it creates as part of an audit of the company.
16    (b) A person who knowingly violates this Section is guilty
17of a Class 4 felony.
18(Source: P.A. 93-683, eff. 7-2-04.)
 
19    (225 ILCS 450/30.8 new)
20    Sec. 30.8. Confidentiality. All information collected by
21the Department in the course of an examination or investigation
22of a licensee, registrant, or applicant, including, but not
23limited to, any complaint against a licensee or registrant
24filed with the Department and information collected to

 

 

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1investigate any such complaint, shall be maintained for the
2confidential use of the Department and shall not be disclosed.
3The Department shall not disclose the information to anyone
4other than law enforcement officials, regulatory agencies that
5have an appropriate regulatory interest as determined by the
6Secretary, or a party presenting a lawful subpoena to the
7Department. Information and documents disclosed to a federal,
8State, county, or local law enforcement agency shall not be
9disclosed by the agency for any purpose to any other agency or
10person. A formal complaint filed against a licensee or
11registrant by the Department or any other issued by the
12Department against a licensee, registrant, or applicant shall
13be a public record, except as otherwise prohibited by law.
 
14    (225 ILCS 450/31)  (from Ch. 111, par. 5536)
15    (Section scheduled to be repealed on January 1, 2014)
16    Sec. 31. Home rule. Public Policy. The regulation,
17licensing, and registration of accountants and CPA firms are
18exclusive powers and functions of the State. A home rule may
19not regulate or license accountants or CPA firms. This Section
20is a denial and limitation of home rule powers and functions
21under subsection (h) of Section 6 of Article VII of the
22Illinois Constitution. It is declared to be the public policy
23of this State, pursuant to paragraphs (h) and (i) of Section 6
24of Article VII of the Illinois Constitution of 1970, that any
25power or function set forth in this Act to be exercised by the

 

 

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1State is an exclusive State power or function. Such power of
2function shall not be exercised concurrently, either directly
3or indirectly, by any unit of local government, including home
4rule units, except as otherwise provided in this Act.
5(Source: P.A. 78-1219.)
 
6    (225 ILCS 450/32)  (from Ch. 111, par. 5537)
7    (Section scheduled to be repealed on January 1, 2014)
8    Sec. 32. Fund. All moneys received by the Department of
9Professional Regulation under this Act shall be deposited into
10the Registered Certified Public Accountants' Administration
11and Disciplinary Fund, which is hereby created as a special
12fund in the State Treasury. The funds in the account shall be
13used by the Department, as appropriated, exclusively for
14expenses of the Department of Professional Regulation, or the
15Public Accountants' Registration Committee, in the
16administration of this Act.
17    Moneys in the Registered Certified Public Accountants'
18Administration and Disciplinary Fund may be invested and
19reinvested, with all earnings received from the investments to
20be deposited into the Registered Certified Public Accountants'
21Administration and Disciplinary Fund.
22    Moneys from the Fund may also be used for direct and
23allocable indirect costs related to the public purposes of the
24Department of Professional Regulation. Moneys in the Fund may
25be transferred to the Professions Indirect Cost Fund as

 

 

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1authorized by Section 2105-300 of the Department of
2Professional Regulation Law (20 ILCS 2105/2105-300).
3(Source: P.A. 92-457, eff. 8-21-01; 93-683, eff. 7-2-04.)
 
4    (225 ILCS 450/5 rep.)
5    (225 ILCS 450/9.01 rep.)
6    (225 ILCS 450/9.02 rep.)
7    (225 ILCS 450/14.3 rep.)
8    (225 ILCS 450/19 rep.)
9    Section 15. The Illinois Public Accounting Act is amended
10by repealing Sections 5, 9.01, 9.02, 14.3, and 19.
 
11    Section 99. Effective date. This Act takes effect upon
12becoming law.

 

 

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1 INDEX
2 Statutes amended in order of appearance
3    5 ILCS 80/4.24
4    5 ILCS 80/4.34 new
5    225 ILCS 450/0.02from Ch. 111, par. 5500.02
6    225 ILCS 450/0.03from Ch. 111, par. 5500.03
7    225 ILCS 450/1from Ch. 111, par. 5501
8    225 ILCS 450/2from Ch. 111, par. 5502
9    225 ILCS 450/2.05
10    225 ILCS 450/2.1from Ch. 111, par. 5503
11    225 ILCS 450/4from Ch. 111, par. 5505
12    225 ILCS 450/5.2
13    225 ILCS 450/7from Ch. 111, par. 5508
14    225 ILCS 450/8from Ch. 111, par. 5509
15    225 ILCS 450/8.05 new
16    225 ILCS 450/9from Ch. 111, par. 5510
17    225 ILCS 450/9.2from Ch. 111, par. 5510.2
18    225 ILCS 450/9.3
19    225 ILCS 450/13from Ch. 111, par. 5514
20    225 ILCS 450/14from Ch. 111, par. 5515
21    225 ILCS 450/14.1
22    225 ILCS 450/14.2
23    225 ILCS 450/14.4 new
24    225 ILCS 450/16from Ch. 111, par. 5517
25    225 ILCS 450/17from Ch. 111, par. 5518

 

 

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1    225 ILCS 450/17.1from Ch. 111, par. 5518.1
2    225 ILCS 450/17.2from Ch. 111, par. 5518.2
3    225 ILCS 450/17.3 new
4    225 ILCS 450/20.01from Ch. 111, par. 5521.01
5    225 ILCS 450/20.1from Ch. 111, par. 5522
6    225 ILCS 450/20.2from Ch. 111, par. 5523
7    225 ILCS 450/20.3from Ch. 111, par. 5524
8    225 ILCS 450/20.4from Ch. 111, par. 5525
9    225 ILCS 450/20.5from Ch. 111, par. 5526
10    225 ILCS 450/20.6from Ch. 111, par. 5526.6
11    225 ILCS 450/20.7 new
12    225 ILCS 450/20.8 new
13    225 ILCS 450/21from Ch. 111, par. 5527
14    225 ILCS 450/27from Ch. 111, par. 5533
15    225 ILCS 450/28from Ch. 111, par. 5534
16    225 ILCS 450/30from Ch. 111, par. 5535
17    225 ILCS 450/30.1from Ch. 111, par. 5535.1
18    225 ILCS 450/30.2from Ch. 111, par. 5535.2
19    225 ILCS 450/30.3
20    225 ILCS 450/30.4
21    225 ILCS 450/30.5
22    225 ILCS 450/30.6
23    225 ILCS 450/30.8 new
24    225 ILCS 450/31from Ch. 111, par. 5536
25    225 ILCS 450/32from Ch. 111, par. 5537
26    225 ILCS 450/5 rep.

 

 

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1    225 ILCS 450/9.01 rep.
2    225 ILCS 450/9.02 rep.
3    225 ILCS 450/14.3 rep.
4    225 ILCS 450/19 rep.