Illinois Compiled Statutes - Full Text

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Illinois Compiled Statutes - Full Text

Illinois Compiled Statutes (ILCS)

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225 ILCS 450/3

    (225 ILCS 450/3) (from Ch. 111, par. 5504)
    (Text of Section before amendment by P.A. 104-228)
    (Section scheduled to be repealed on January 1, 2029)
    Sec. 3. Qualifications of applicants. The Board shall certify applicants who successfully complete all portions of the examination and verify completion of 150 semester credit hours.
        (a) To be admitted to take the examination after the
    
year 2000 and before January 1, 2023, for the purpose of determining the qualifications of applicants for certificates as certified public accountants under this Act, the applicants shall be required to present proof of the successful completion of 150 college or university semester hours of study or the applicant's quarter-hour or other academic credit unit equivalent, to include a baccalaureate or higher degree conferred by a college or university acceptable to the Board, the total educational program to include an accounting concentration or equivalent as determined by Board rule. In adopting those rules, the Board shall consider, among other things, any impediments to the interstate practice of public accounting that may result from differences in the requirements in other states.
        (b) Beginning January 1, 2023, an applicant for the
    
examination shall be required to present proof of 120 college or university semester hours of study or the applicant's quarter-hour or other academic credit unit equivalent, to include a baccalaureate or higher degree conferred by a college or university acceptable to the Board, the total education program to include an accounting concentration or equivalent as determined by Board rule. Applicants shall receive certification by the Board upon successful passage of all sections and requirements of the Uniform Certified Public Accountant Examination and verification of completion of educational requirements as determined by rule.
        (c) In adopting rules, the Board shall consider,
    
among other things, any impediments to the interstate practice of public accounting that may result from differences in the requirements in other states.
(Source: P.A. 102-222, eff. 1-1-22; 103-309, eff. 1-1-24.)
 
    (Text of Section after amendment by P.A. 104-228)
    (Section scheduled to be repealed on January 1, 2029)
    Sec. 3. Qualifications of applicants. The Board shall certify applicants who successfully complete all portions of the examination and verify completion of 150 or 120 semester credit hours, whichever applies to the applicant.
        (a) To be admitted to take the examination after the
    
year 2000 and before January 1, 2023, for the purpose of determining the qualifications of applicants for certificates as certified public accountants under this Act, the applicants shall be required to present proof of the successful completion of 150 college or university semester hours of study or the applicant's quarter-hour or other academic credit unit equivalent, to include a baccalaureate or higher degree conferred by a college or university acceptable to the Board, the total educational program to include an accounting concentration or equivalent as determined by Board rule. In adopting those rules, the Board shall consider, among other things, any impediments to the interstate practice of public accounting that may result from differences in the requirements in other states.
        (b) Beginning January 1, 2023, an applicant for the
    
examination shall be required to present proof of 120 college or university semester hours of study or the applicant's quarter-hour or other academic credit unit equivalent, to include a baccalaureate or higher degree conferred by a college or university acceptable to the Board, the total education program to include an accounting concentration or equivalent as determined by Board rule. Applicants shall receive certification by the Board upon successful passage of all sections and requirements of the Uniform Certified Public Accountant Examination and verification of completion of educational requirements as determined by rule.
        (c) In adopting rules, the Board shall consider,
    
among other things, any impediments to the interstate practice of public accounting that may result from differences in the requirements in other states.
(Source: P.A. 103-309, eff. 1-1-24; 104-228, eff. 1-1-26.)