225 ILCS 450/8

in effect

(225 ILCS 450/8) (from Ch. 111, par. 5509) (Text of Section before amendment by P.A. 104-228) (Section scheduled to be repealed on January 1, 2029) Sec. 8. Practicing as a licensed CPA. Persons, either individually, as members of a partnership or limited liability company, or as officers of a corporation, who sign, affix, or associate names or any trade or assumed names used by the persons in a profession or business to any report expressing or disclaiming an opinion on a financial statement based on an audit or examination of that statement, or expressing assurance on a financial statement, shall be deemed to be in practice as licensed CPAs and are performing accountancy activities as outlined in paragraph (1) of subsection (a) of Section 8.05. (Source: P.A. 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 (Text of Section after amendment by P.A. 104-228) (Section scheduled to be repealed on January 1, 2029) Sec. 8. Practicing as a licensed CPA. Persons, either individually, as members of a partnership, or as officers of a corporation, who sign, affix, or associate names or any trade or assumed names used by the persons in a profession or business to any report expressing or disclaiming an opinion on a financial statement based on an audit or examination of that statement, or expressing assurance on a financial statement, shall be deemed to be in practice as licensed CPAs and are performing accountancy activities as outlined in paragraph (1) of subsection (a) of Section 8.05. (Source: P.A. 103-309, eff. 1-1-24; 104-228, eff. 1-1-26.)

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.ilga.gov/legislation/ilcs/ilcs.aspFetched: 10/17/2026