Full Text of SB0565 94th General Assembly
SB0565eng 94TH GENERAL ASSEMBLY
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| AN ACT concerning regulation.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Illinois Public Accounting Act is amended by | 5 |
| changing Sections 0.03, 6.1, 16, 20.01, 20.1, and 27 as | 6 |
| follows:
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| (225 ILCS 450/0.03) (from Ch. 111, par. 5500.03)
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| (Section scheduled to be repealed on January 1, 2014)
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| Sec. 0.03. Definitions. As used in this Act, unless the | 10 |
| context
otherwise requires:
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| (a) "Registered Certified Public Accountant" means any | 12 |
| person who has been issued
a registration under this Act as a | 13 |
| Registered Certified Public Accountant.
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| (b) "Licensed Certified Public Accountant" means any | 15 |
| person licensed
under this Act as a Licensed Certified Public | 16 |
| Accountant.
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| (c) "Committee" means the Public Accountant Registration | 18 |
| Committee appointed by the Director.
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| (d) "Department" means the Department of Professional | 20 |
| Regulation.
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| (e) "Director" means the Director of Professional | 22 |
| Regulation.
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| (f) "License", "licensee" and "licensure" refers to the | 24 |
| authorization
to practice under the provisions of this Act.
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| (g) "Peer review program" means a study, appraisal, or | 26 |
| review of one or
more aspects of the professional work of
a | 27 |
| person or firm or sole practitioner in the practice of public | 28 |
| accounting to determine the degree of compliance by the firm or | 29 |
| sole practitioner with professional standards and practices, | 30 |
| conducted by persons who hold current licenses to practice | 31 |
| public accounting under the laws of this or another state and | 32 |
| who are not affiliated with the firm or sole practitioner being |
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| reviewed
certified or licensed
under this Act, including | 2 |
| quality review, peer review, practice monitoring,
quality | 3 |
| assurance, and similar programs undertaken voluntarily or as a
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| prerequisite to the providing of professional services under | 5 |
| government
requirements, or any similar internal review or | 6 |
| inspection that is required by
professional standards .
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| (h) "Review committee" means any person or persons | 8 |
| conducting, reviewing,
administering, or supervising a peer | 9 |
| review program.
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| (i) "University" means the University of Illinois.
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| (j) "Board" means the Board of Examiners established under | 12 |
| Section 2.
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| (k) "Registration", "registrant", and "registered" refer | 14 |
| to the authorization to hold oneself out as or use the title | 15 |
| "Registered Certified Public Accountant" or "Certified Public | 16 |
| Accountant", unless the context otherwise requires.
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| (l) "Peer Review Administrator" means an organization | 18 |
| designated by the Department that meets the requirements of | 19 |
| subsection (f) of Section 16 of this Act and other rules that | 20 |
| the Department may adopt.
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| (Source: P.A. 92-457, eff. 7-1-04; 93-683, eff. 7-2-04.)
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| (225 ILCS 450/6.1) | 23 |
| (Section scheduled to be repealed on January 1, 2014) | 24 |
| Sec. 6.1. Examinations. | 25 |
| (a) The examination shall test the applicant's knowledge of | 26 |
| accounting, auditing, and other related subjects, if any, as | 27 |
| the Board may deem advisable. A candidate shall be required to | 28 |
| pass all sections of the examination in order to qualify for a | 29 |
| certificate. A candidate may take the required test sections | 30 |
| individually and in any order, as long as the examination is | 31 |
| taken within a timeframe established by Board rule. | 32 |
| (b) On and after January 1, 2005, applicants shall also be | 33 |
| required to pass an examination on the rules of professional | 34 |
| conduct, as determined by Board rule to be appropriate, before | 35 |
| they may be awarded a certificate as a Certified Public |
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| Accountant. | 2 |
| (c) Pursuant to compliance with the Americans with | 3 |
| Disabilities Act, the Board may provide alternative test | 4 |
| administration arrangements that are reasonable in the context | 5 |
| of the Certified Public Accountant examination for applicants | 6 |
| who are unable to take the examination under standard | 7 |
| conditions upon an applicant's submission of evidence as the | 8 |
| Board may require, which may include a signed statement from a | 9 |
| medical or other licensed medical professional, identifying | 10 |
| the applicant's disabilities and the specific alternative | 11 |
| accommodations the applicant may need. Any alteration in test | 12 |
| administration arrangements does not waive the requirement of | 13 |
| sitting for and passing the examination.
The Board may in | 14 |
| certain cases waive or defer any of the requirements of this | 15 |
| Section regarding the circumstances in which the various | 16 |
| Sections of the examination must be passed upon a showing that, | 17 |
| by reasons of circumstances beyond the applicant's control, the | 18 |
| applicant was unable to meet the requirement. | 19 |
| (d) Any application, document, or other information filed | 20 |
| by or concerning an applicant and any examination grades of an | 21 |
| applicant shall be deemed confidential and shall not be | 22 |
| disclosed to anyone without the prior written permission of the | 23 |
| applicant, except that the names and addresses only of all | 24 |
| applicants shall be a public record and be released as public | 25 |
| information. Nothing in this subsection shall prevent the Board | 26 |
| from making public announcement of the names of persons | 27 |
| receiving certificates under this Act.
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| (Source: P.A. 93-683, eff. 7-2-04.)
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| (225 ILCS 450/16) (from Ch. 111, par. 5517)
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| (Section scheduled to be repealed on January 1, 2014)
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| Sec. 16. Expiration and renewal of licenses; renewal of | 32 |
| registration;
continuing education.
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| (a) The expiration date and renewal period for each license
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| issued under this Act shall be set by rule.
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| (b) Every holder of a license or registration under this |
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| Act may renew such license or registration before the | 2 |
| expiration date upon payment of the required renewal fee as set | 3 |
| by rule.
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| (c) Every application for renewal of a license by a | 5 |
| licensed certified public accountant who has been licensed | 6 |
| under this Act for 3 years or more shall be accompanied or | 7 |
| supported by any evidence the Department shall prescribe, in | 8 |
| satisfaction of completing, each 3 years, not less than 120 | 9 |
| hours of continuing professional education programs in | 10 |
| subjects given by continuing education sponsors registered by | 11 |
| the Department upon recommendation of the Committee. Of the 120 | 12 |
| hours, not less than 4 hours shall be courses covering the | 13 |
| subject of professional ethics. All continuing education | 14 |
| sponsors applying to the Department for registration shall be | 15 |
| required to submit an initial nonrefundable application fee set | 16 |
| by Department rule. Each registered continuing education | 17 |
| sponsor shall be required to pay an annual renewal fee set by | 18 |
| Department rule. Publicly supported colleges, universities, | 19 |
| and governmental agencies located in Illinois are exempt from | 20 |
| payment of any fees required for continuing education sponsor | 21 |
| registration. Failure by a continuing education sponsor to be | 22 |
| licensed or pay the fees prescribed in this Act, or to comply | 23 |
| with the rules and regulations established by the Department | 24 |
| under this Section regarding requirements for continuing | 25 |
| education courses or sponsors, shall constitute grounds for | 26 |
| revocation or denial of renewal of the sponsor's registration. | 27 |
| (d) Licensed Certified Public Accountants are exempt from | 28 |
| the continuing professional education requirement for the | 29 |
| first renewal period following the original issuance of the | 30 |
| license. | 31 |
| Notwithstanding the provisions of this subsection (c), the | 32 |
| Department may accept courses and sponsors approved by other | 33 |
| states, by the American Institute of Certified Public | 34 |
| Accountants, by other state CPA societies, or by national | 35 |
| accrediting organizations such as the National Association of | 36 |
| State Boards of Accountancy. |
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| Failure by an applicant for renewal of a license as a | 2 |
| licensed certified public accountant to furnish the evidence | 3 |
| shall constitute grounds for disciplinary action, unless the | 4 |
| Department in its discretion shall determine the failure to | 5 |
| have been due to reasonable cause. The Department, in its | 6 |
| discretion, may renew a license despite failure to furnish | 7 |
| evidence of satisfaction of requirements of continuing | 8 |
| education upon condition that the applicant follow a particular | 9 |
| program or schedule of continuing education. In issuing rules | 10 |
| and individual orders in respect of requirements of continuing | 11 |
| education, the Department in its discretion may, among other | 12 |
| things, use and rely upon guidelines and pronouncements of | 13 |
| recognized educational and professional associations; may | 14 |
| prescribe rules for the content, duration, and organization of | 15 |
| courses; shall take into account the accessibility to | 16 |
| applicants of such continuing education as it may require, and | 17 |
| any impediments to interstate practice of public accounting | 18 |
| that may result from differences in requirements in other | 19 |
| states; and may provide for relaxation or suspension of | 20 |
| requirements in regard to applicants who certify that they do | 21 |
| not intend to engage in the practice of public accounting, and | 22 |
| for instances of individual hardship. | 23 |
| The Department shall establish by rule a means for the | 24 |
| verification of completion of the continuing education | 25 |
| required by this Section. This verification may be accomplished | 26 |
| through audits of records maintained by licensees; by requiring | 27 |
| the filing of continuing education certificates with the | 28 |
| Department; or by other means established by the Department. | 29 |
| The Department may establish, by rule, guidelines for | 30 |
| acceptance of continuing education on behalf of licensed | 31 |
| certified public accountants taking continuing education | 32 |
| courses in other jurisdictions.
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| (e) For renewals on and after July 1, 2012, as a condition | 34 |
| for granting a renewal license to firms and sole practitioners | 35 |
| who provide services requiring a license under this Act, the | 36 |
| Department shall require that the firm or sole practitioner |
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| satisfactorily complete a peer review during the immediately | 2 |
| preceding 3-year period, accepted by a Peer Review | 3 |
| Administrator in accordance with established standards for | 4 |
| performing and reporting on peer reviews, unless the firm or | 5 |
| sole practitioner is exempted under the provisions of | 6 |
| subsection (i) of this Section. A firm or sole practitioner | 7 |
| shall, at the request of the Department, submit to the | 8 |
| Department a letter from the Peer Review Administrator stating | 9 |
| the date on which the peer review was satisfactorily completed. | 10 |
| A new firm or sole practitioner not subject to subsection | 11 |
| (l) of this Section shall undergo its first peer review during | 12 |
| the first full renewal cycle after it is granted its initial | 13 |
| license. | 14 |
| (f) The Department shall approve only Peer Review | 15 |
| Administrators that the Department finds comply with | 16 |
| established standards for performing and reporting on peer | 17 |
| reviews. The Department may adopt rules establishing | 18 |
| guidelines for peer reviews, which shall do all of the | 19 |
| following: | 20 |
| (1) Require that a peer review be conducted by a | 21 |
| reviewer that is independent of the firm reviewed and | 22 |
| approved by the Peer Review Administrator under | 23 |
| established standards. | 24 |
| (2) Other than in the peer review process, prohibit the | 25 |
| use or public disclosure of information obtained by the | 26 |
| reviewer, the Peer Review Administrator, or the Department | 27 |
| during or in connection with the peer review process. The | 28 |
| requirement that information not be publicly disclosed | 29 |
| shall not apply to a hearing before the Department that the | 30 |
| firm or sole practitioner requests be public or to the | 31 |
| information described in paragraph (3) of subsection (i) of | 32 |
| this Section. | 33 |
| (g) If a firm or sole practitioner fails to satisfactorily | 34 |
| complete a peer review as required by subsection (e) of this | 35 |
| Section or does not comply with any remedial actions determined | 36 |
| necessary by the Peer Review Administrator, the Peer Review |
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| Administrator shall notify the Department of the failure and | 2 |
| shall submit a record with specific references to the rule, | 3 |
| statutory provision, professional standards, or other | 4 |
| applicable authority upon which the Peer Review Administrator | 5 |
| made its determination and the specific actions taken or failed | 6 |
| to be taken by the licensee that in the opinion of the Peer | 7 |
| Review Administrator constitutes a failure to comply. The | 8 |
| Department may at its discretion or shall upon submission of a | 9 |
| written application by the firm or sole practitioner hold a | 10 |
| hearing under Section 20.1 of this Act to determine whether the | 11 |
| firm or sole practitioner has complied with subsection (e) of | 12 |
| this Section. The hearing shall be confidential and shall not | 13 |
| be open to the public unless requested by the firm or sole | 14 |
| practitioner. | 15 |
| (h) The firm or sole practitioner reviewed shall pay for | 16 |
| any peer review performed. The Peer Review Administrator may | 17 |
| charge a fee to each firm and sole practitioner sufficient to | 18 |
| cover costs of administering the peer review program. | 19 |
| (i) A firm or sole practitioner shall be exempt from the | 20 |
| requirement to undergo a peer review if: | 21 |
| (1) Within 3 years before the date of application for | 22 |
| renewal licensure, the sole practitioner or firm has | 23 |
| undergone a peer review conducted in another state or | 24 |
| foreign jurisdiction that meets the requirements of | 25 |
| paragraphs (1) and (2) of subsection (f) of this Section. | 26 |
| The sole practitioner or firm shall submit to the | 27 |
| Department a letter from the organization administering | 28 |
| the most recent peer review stating the date on which the | 29 |
| peer review was completed. | 30 |
| (2) The sole practitioner or firm satisfies all of the | 31 |
| following conditions: | 32 |
| (A) during the preceding 2 years, the firm or sole | 33 |
| practitioner has not accepted or performed any | 34 |
| services requiring a license under this Act; | 35 |
| (B) the firm or sole practitioner agrees to notify | 36 |
| the Department within 30 days of accepting an |
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| engagement for services requiring a license under this | 2 |
| Act and to undergo a peer review within 18 months after | 3 |
| the end of the period covered by the engagement. | 4 |
| (3) For reasons of personal health, military service, | 5 |
| or other good cause, the Department determines that the | 6 |
| sole practitioner or firm is entitled to an exemption, | 7 |
| which may be granted for a period of time not to exceed 12 | 8 |
| months. | 9 |
| (j) In any civil action, arbitration, or administrative | 10 |
| proceeding, regardless of whether a licensee is a party | 11 |
| thereto, all of the following shall apply: | 12 |
| (1) The proceedings, records (including, without | 13 |
| limitation, letters of acceptance, peer review reports, | 14 |
| letters of comment, and letters of response), and working | 15 |
| papers related to the peer review process of any reviewer, | 16 |
| administering organization, or board member are privileged | 17 |
| and not subject to discovery, subpoena, or other means of | 18 |
| legal process and may not be introduced
into evidence. | 19 |
| (2) No employee, member, or agent of a Peer Review | 20 |
| Administrator or reviewer shall be permitted or required to | 21 |
| testify as to any matters produced, presented, disclosed, | 22 |
| or discussed during or in connection with the peer review | 23 |
| process or be required to testify to any finding, | 24 |
| recommendation, evaluation, opinion, or other actions of | 25 |
| any person in connection with the peer review process. | 26 |
| (3) No privilege exists under this subsection (j): | 27 |
| (A) for information presented or considered in the | 28 |
| peer review process that was otherwise available to the | 29 |
| public; | 30 |
| (B) for materials not prepared in connection with a | 31 |
| peer review merely because the materials subsequently | 32 |
| are presented or considered as part of the peer review | 33 |
| process; or | 34 |
| (C) in connection with an administrative | 35 |
| proceeding or related civil action brought for the | 36 |
| purpose of enforcing this Section. |
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| (k) If a peer review report indicates that a firm or sole | 2 |
| practitioner complies with the appropriate professional | 3 |
| standards and practices set forth in the rules of the | 4 |
| Department and no further remedial action is required, the Peer | 5 |
| Review Administrator shall destroy all working papers and | 6 |
| documents, other than report-related documents, related to the | 7 |
| peer review within 90 days after issuance of the letter of | 8 |
| acceptance by the Peer Review Administrator. If a peer review | 9 |
| letter of acceptance indicates that corrective action is | 10 |
| required, the Peer Review Administrator may retain documents | 11 |
| and reports related to the peer review until completion of the | 12 |
| next peer review or other agreed-to corrective actions. | 13 |
| (l) In the event the practices of 2 or more firms or sole | 14 |
| practitioners are merged or otherwise combined, the surviving | 15 |
| firm shall retain the peer review year of the largest firm, as | 16 |
| determined by the number of accounting and auditing hours of | 17 |
| each of the practices. In the event that the practice of a firm | 18 |
| is divided or a portion of its practice is sold or otherwise | 19 |
| transferred, any firm or sole practitioner acquiring some or | 20 |
| all of the practice that does not already have its own review | 21 |
| year shall retain the review year of the former firm. In the | 22 |
| event that the first peer review of a firm that would otherwise | 23 |
| be required by this subsection (l) would be less than 12 months | 24 |
| after its previous review, a review year shall be assigned by | 25 |
| Peer Review Administrator so that the firm's next peer review | 26 |
| occurs after not less than 12 months of operation, but not | 27 |
| later than 18 months of operation. | 28 |
| (m) No Peer Review Administrator or reviewer, or any of its | 29 |
| members, employees, agents, or any person furnishing | 30 |
| professional counsel or services shall be civilly liable by | 31 |
| reason of the performance of any duty, function, or activity | 32 |
| under this Section so long as the person or entity has not | 33 |
| engaged in willful or wanton misconduct.
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| (Source: P.A. 92-457, eff. 7-1-04; 93-683, eff. 7-2-04.)
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| (225 ILCS 450/20.01) (from Ch. 111, par. 5521.01)
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| (Section scheduled to be repealed on January 1, 2014)
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| Sec. 20.01. Grounds for discipline; license or | 3 |
| registration.
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| (a) The Department may refuse to issue or renew, or may | 5 |
| revoke, suspend, or
reprimand any registration or registrant, | 6 |
| any license or licensee, place a licensee or registrant on | 7 |
| probation for a period
of time subject to any conditions the | 8 |
| Department may specify including requiring
the licensee or | 9 |
| registrant to attend continuing education courses or to work | 10 |
| under the
supervision of another licensee or registrant, impose | 11 |
| a fine not to exceed $5,000 for each
violation, restrict the | 12 |
| authorized scope of practice, or require a licensee
or | 13 |
| registrant to undergo a peer review program, for any one or | 14 |
| more of the following:
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| (1) Violation of any provision of this Act.
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| (2) Attempting to procure a license or registration to | 17 |
| practice under this Act by
bribery or fraudulent | 18 |
| misrepresentations.
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| (3) Having a license to practice public accounting or | 20 |
| registration revoked, suspended,
or otherwise acted | 21 |
| against, including the denial of licensure or | 22 |
| registration, by the licensing or registering
authority of | 23 |
| another state, territory, or country, including but not | 24 |
| limited to the District of Columbia, or any United States
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| territory. No disciplinary action shall be taken in | 26 |
| Illinois if the action
taken in another jurisdiction was | 27 |
| based upon failure to meet the continuing
professional | 28 |
| education requirements of that jurisdiction and the | 29 |
| applicable
Illinois continuing professional education | 30 |
| requirements are met.
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| (4) Being convicted or found guilty, regardless of | 32 |
| adjudication, of a
crime in any jurisdiction which directly | 33 |
| relates to the practice of public
accounting or the ability | 34 |
| to practice public accounting or as a Registered Certified | 35 |
| Public Accountant.
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| (5) Making or filing a report or record which the |
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| registrant or licensee knows to
be false, willfully failing | 2 |
| to file a report or record required by state
or federal | 3 |
| law, willfully impeding or obstructing the filing, or | 4 |
| inducing
another person to impede or obstruct the filing. | 5 |
| The reports or records shall
include only those that are | 6 |
| signed in the capacity of a licensed certified
public | 7 |
| accountant or a registered certified public accountant.
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| (6) Conviction in this or another State or the District | 9 |
| of Columbia, or
any United States Territory, of any crime | 10 |
| that is punishable by one year or
more in prison or | 11 |
| conviction of a crime in a federal court that is punishable
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| by one year or more in prison.
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| (7) Proof that the licensee or registrant is guilty of | 14 |
| fraud or deceit, or of gross
negligence, incompetency, or | 15 |
| misconduct, in the practice of public
accounting.
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| (8) Violation of any rule adopted under this Act.
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| (9) Practicing on a revoked, suspended, or inactive | 18 |
| license or registration.
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| (10) Suspension or revocation of the right to practice | 20 |
| before any
state or federal agency.
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| (11) Conviction of any crime under the laws of the | 22 |
| United States or any
state or territory of the United | 23 |
| States that is a felony or misdemeanor and
has dishonesty | 24 |
| as an essential element, or of any crime that is directly
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| related to the practice of the profession.
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| (12) Making any misrepresentation for the purpose of | 27 |
| obtaining a license,
or registration or material | 28 |
| misstatement in furnishing information to the Department.
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| (13) Aiding or assisting another person in violating | 30 |
| any provision of
this Act or rules promulgated hereunder.
| 31 |
| (14) Engaging in dishonorable, unethical, or | 32 |
| unprofessional conduct of a
character likely to deceive, | 33 |
| defraud, or harm the public and violating the
rules of | 34 |
| professional conduct adopted by the Department.
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| (15) Habitual or excessive use or addiction to alcohol, | 36 |
| narcotics,
stimulants, or any other chemical agent or drug |
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| that results in the inability
to practice with reasonable | 2 |
| skill, judgment, or safety.
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| (16) Directly or indirectly giving to or receiving from | 4 |
| any person, firm,
corporation, partnership, or association | 5 |
| any fee, commission, rebate, or other
form of compensation | 6 |
| for any professional service not actually rendered.
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| (17) Physical or mental disability, including | 8 |
| deterioration through the
aging process or loss of | 9 |
| abilities and skills that results in the inability to
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| practice the profession with reasonable judgment, skill or | 11 |
| safety.
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| (18) Solicitation of professional services by using | 13 |
| false or misleading
advertising.
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| (19) Failure to file a return, or pay the tax, penalty | 15 |
| or interest shown
in a filed return, or to pay any final | 16 |
| assessment of tax, penalty or interest,
as required by any | 17 |
| tax Act administered by the Illinois Department of Revenue
| 18 |
| or any successor agency or the Internal Revenue Service or | 19 |
| any successor
agency.
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| (20) Practicing or attempting to practice under a name | 21 |
| other than the
full name as shown on the license or | 22 |
| registration or any other legally authorized name.
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| (21) A finding by the Department that a licensee or | 24 |
| registrant has not complied with a
provision of any lawful | 25 |
| order issued by the Department.
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| (22) Making a false statement to the Department
| 27 |
| regarding compliance with
continuing professional | 28 |
| education or peer review requirements.
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| (23) Failing to make a substantive response to a | 30 |
| request for information
by the Department within 30 days of | 31 |
| the request.
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| (b) (Blank).
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| (c) In rendering an order, the Department shall take into | 34 |
| consideration
the facts and circumstances involving the type of | 35 |
| acts or omissions in
subsection (a) including, but not limited | 36 |
| to:
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| (1) the extent to which public confidence in the public | 2 |
| accounting
profession was, might have been, or may be | 3 |
| injured;
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| (2) the degree of trust and dependence among the | 5 |
| involved parties;
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| (3) the character and degree of financial or economic | 7 |
| harm which did or
might have resulted; and
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| (4) the intent or mental state of the person charged at | 9 |
| the time of the
acts or omissions.
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| (d) The Department shall reissue the license or | 11 |
| registration upon a showing that the disciplined
licensee or | 12 |
| registrant has complied with all of the terms and conditions | 13 |
| set forth in the
final order.
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| (e) The Department shall deny any application for a | 15 |
| license, registration, or renewal,
without hearing, to any | 16 |
| person who has defaulted on an educational loan
guaranteed by | 17 |
| the Illinois Student Assistance Commission; however, the
| 18 |
| Department
may issue a license, registration, or renewal if the | 19 |
| person in default has
established a satisfactory repayment | 20 |
| record as determined by the Illinois
Student Assistance | 21 |
| Commission.
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| (f) The determination by a court that a licensee or | 23 |
| registrant is subject to involuntary
admission or judicial | 24 |
| admission as provided in the Mental Health and
Developmental | 25 |
| Disabilities Code will result in the automatic suspension of | 26 |
| his
or her license or registration. The licensee or registrant | 27 |
| shall be responsible for notifying the Department of the | 28 |
| determination by the court that the licensee or registrant is | 29 |
| subject to involuntary admission or judicial admission as | 30 |
| provided in the Mental Health and Developmental Disabilities | 31 |
| Code. The licensee or registrant shall also notify the | 32 |
| Department upon discharge so that a determination may be made | 33 |
| under item (17) of subsection (a) whether the licensee or | 34 |
| registrant may resume practice.
| 35 |
| (Source: P.A. 92-457, eff. 7-1-04; 93-629, eff. 12-23-03; | 36 |
| 93-683, eff. 7-2-04.)
|
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| 1 |
| (225 ILCS 450/20.1) (from Ch. 111, par. 5522)
| 2 |
| (Section scheduled to be repealed on January 1, 2014)
| 3 |
| Sec. 20.1. Investigations; notice; hearing. The Department
| 4 |
| may, upon
its own motion, and shall, upon the
verified | 5 |
| complaint in writing of any person setting forth facts which, | 6 |
| if
proved, would constitute grounds for disciplinary action
as | 7 |
| set forth in Section 20.01, investigate the actions of any
| 8 |
| person or entity. The
Department may refer complaints and | 9 |
| investigations to a
disciplinary body
of the accounting | 10 |
| profession for technical assistance. The results of
an | 11 |
| investigation and recommendations of the disciplinary body
may | 12 |
| be considered
by the Department, but shall not be considered | 13 |
| determinative and
the Department
shall not in any way be | 14 |
| obligated to take any action or be bound by the
results of the | 15 |
| accounting profession's disciplinary proceedings. The
| 16 |
| Department, before taking disciplinary action, shall afford | 17 |
| the
concerned
party or parties an opportunity to request a | 18 |
| hearing and if so requested
shall set a time and place for a | 19 |
| hearing of the complaint. With respect to determinations by a | 20 |
| Peer Review Administrator duly appointed by the Department | 21 |
| under subsection (f) of Section 16 of this Act that a licensee | 22 |
| has failed to satisfactorily complete a peer review as required | 23 |
| under subsection (e) of Section 16, the Department may consider | 24 |
| the Peer Review Administrator's findings of fact as prima facie | 25 |
| evidence, and upon request by a licensee for a hearing the | 26 |
| Department shall review the record presented and hear arguments | 27 |
| by the licensee or the licensee's counsel but need not conduct | 28 |
| a trial or hearing de novo or accept additional evidence. The
| 29 |
| Department shall notify the
applicant or the licensed or | 30 |
| registered
person or entity of any
charges made and the date | 31 |
| and place of the hearing of those charges by
mailing notice | 32 |
| thereof to that person or entity by
registered or certified | 33 |
| mail to the place last specified by the
accused person or | 34 |
| entity in the last
notification to the
Department, at least 30 | 35 |
| days prior to the date set for the
hearing or by
serving a |
|
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| 1 |
| written notice by delivery of the notice to the accused
person | 2 |
| or entity at least 15 days prior to
the date set
for the | 3 |
| hearing, and shall
direct the applicant or licensee or | 4 |
| registrant to file a written
answer to the Department
under | 5 |
| oath within 20 days after the service of the notice and inform | 6 |
| the
applicant or licensee or registrant that failure to file an | 7 |
| answer
will result in default
being taken against the applicant | 8 |
| or licensee or registrant and that
the license or registration
| 9 |
| may be
suspended, revoked, placed on probationary status, or | 10 |
| other disciplinary
action may be taken, including limiting the | 11 |
| scope, nature or extent of
practice, as the Director may deem | 12 |
| proper.
In case the person fails to file an answer after | 13 |
| receiving notice, his or
her license or registration may, in | 14 |
| the discretion of the Department, be
suspended, revoked, or | 15 |
| placed on probationary status, or the Department may
take | 16 |
| whatever disciplinary action deemed proper, including limiting | 17 |
| the
scope, nature, or extent of the person's practice or the | 18 |
| imposition of a
fine, without a hearing, if the act or acts | 19 |
| charged constitute sufficient
grounds for such action under | 20 |
| this Act.
The Department
shall afford the accused person or | 21 |
| entity an
opportunity to be heard
in person or by counsel at | 22 |
| the hearing. At the conclusion of
the hearing
the Committee | 23 |
| shall present to the Director a
written report setting forth | 24 |
| its finding
of facts, conclusions of law, and recommendations. | 25 |
| The report shall contain
a finding whether or not the accused | 26 |
| person violated this Act or failed to
comply with the | 27 |
| conditions required in this Act. If the Director disagrees in | 28 |
| any regard with the report, he or she may issue an order in | 29 |
| contravention of the report. The Director shall provide a | 30 |
| written explanation to the Committee of any such deviations and | 31 |
| shall specify with particularity the reasons for the | 32 |
| deviations.
| 33 |
| The finding is not admissible in evidence against the | 34 |
| person in a criminal
prosecution brought for the violation of | 35 |
| this Act, but the hearing and
findings are not a bar to a | 36 |
| criminal prosecution brought for the violation
of this Act.
|
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| 1 |
| (Source: P.A. 92-457, eff. 7-1-04; 93-683, eff. 7-2-04.)
| 2 |
| (225 ILCS 450/27) (from Ch. 111, par. 5533)
| 3 |
| (Section scheduled to be repealed on January 1, 2014) | 4 |
| Sec. 27. A licensed or registered certified public | 5 |
| accountant shall not be required by
any court to divulge
| 6 |
| information or evidence which has been obtained by him in his | 7 |
| confidential
capacity as a licensed or registered certified | 8 |
| public accountant. This Section shall not apply to any
| 9 |
| investigation or hearing undertaken pursuant to this Act.
| 10 |
| (Source: P.A. 92-457, eff. 7-1-04 .)
| 11 |
| Section 99. Effective date. This Act takes effect upon | 12 |
| becoming law.
|
|