Illinois Compiled Statutes - Full Text

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Illinois Compiled Statutes - Full Text

Illinois Compiled Statutes (ILCS)

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Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.


225 ILCS 450/28

    (225 ILCS 450/28) (from Ch. 111, par. 5534)
    (Text of Section before amendment by P.A. 104-228)
    (Section scheduled to be repealed on January 1, 2029)
    Sec. 28. Criminal penalties. Each of the following acts perpetrated in the State of Illinois is a Class A misdemeanor:
        (a) the practice of accountancy activities as defined
    
in paragraph (1) of subsection (a) of Section 8.05 without an active CPA license in violation of the provisions of this Act;
        (b) the obtaining or attempting to obtain licensure
    
as a licensed CPA or registration as a registered CPA by fraud;
        (c) the use of the title "Certified Public
    
Accountant", "public accountant", or the abbreviation "C.P.A.", "RCPA", "LCPA", "PA" or use of any similar words or letters indicating the user is a certified public accountant, or the title "Registered Certified Public Accountant";
        (c-5) (blank);
        (d) the use of the title "Certified Public
    
Accountant", "public accountant", or the abbreviation "C.P.A.", "RCPA", "LCPA", "PA" or any similar words or letters indicating that the members are certified public accountants, by any partnership, limited liability company, corporation, or other entity in violation of this Act;
        (e) the unauthorized practice in the performance of
    
accountancy activities as defined in Section 8.05 and in violation of this Act;
        (f) (blank);
        (g) making false statements to the Department
    
regarding compliance with continuing professional education or peer review requirements;
        (h) (Blank).
(Source: P.A. 98-254, eff. 8-9-13; 98-756, eff. 7-16-14.)
 
    (Text of Section after amendment by P.A. 104-228)
    (Section scheduled to be repealed on January 1, 2029)
    Sec. 28. Criminal penalties. Each of the following acts perpetrated in the State of Illinois is a Class A misdemeanor:
        (a) the practice of accountancy activities as defined
    
in paragraph (1) of subsection (a) of Section 8.05 without an active CPA license in violation of the provisions of this Act;
        (b) the obtaining or attempting to obtain licensure
    
as a licensed CPA or registration as a registered CPA by fraud;
        (c) the use of the title "Certified Public
    
Accountant", "public accountant", or the abbreviation "C.P.A.", "RCPA", "LCPA", "PA" or use of any similar words or letters indicating the user is a certified public accountant, or the title "Registered Certified Public Accountant";
        (c-5) (blank);
        (d) the use of the title "Certified Public
    
Accountant", "public accountant", or the abbreviation "C.P.A.", "RCPA", "LCPA", "PA" or any similar words or letters indicating that the members are certified public accountants, by any partnership, corporation, or other entity in violation of this Act;
        (e) the unauthorized practice in the performance of
    
accountancy activities as defined in Section 8.05 and in violation of this Act;
        (f) (blank);
        (g) making false statements to the Department
    
regarding compliance with continuing professional education or peer review requirements;
        (h) (Blank).
(Source: P.A. 104-228, eff. 1-1-26.)