(225 ILCS 450/11) (from Ch. 111, par. 5512)
(Section scheduled to be repealed on January 1, 2029)
Sec. 11. Exemption from Act. Nothing in this Act shall prohibit any
person who may be engaged by one or more persons, partnerships or corporations,
from keeping books, or from making trial balances or statements, or, as an
employee, from making audits or preparing reports, provided that the person
does not indicate or in any manner imply that the trial balances, statements,
or reports have been prepared or examined by a certified public accountant, a registered certified public accountant, or a
licensed certified public accountant or that they represent the independent
opinion of a certified
public accountant or a licensed certified public accountant. Nothing in
this Act shall prohibit
any person from preparing tax and information returns or from acting as
representative or agent at tax inquiries, examinations or proceedings, or from
preparing and installing accounting systems, or from reviewing accounts
and accounting methods for the purpose of determining the efficiency of
accounting methods or appliances, or from studying matters of
organization, provided that the person does not indicate or in any
manner imply that the reports have been prepared by, or that the representation
or accounting work has been performed by a certified public accountant, a registered certified public accountant, or a
licensed certified public accountant. Unlicensed accountants are not
prohibited from performing
any services that they may have performed prior to this Amendatory Act of 1983.
(Source: P.A. 92-457, eff. 7-1-04; 93-683, eff. 7-2-04.)
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