225 ILCS 450/0.01
(225 ILCS 450/0.01) (from Ch. 111, par. 5500.01) (Section scheduled to be repealed on January 1, 2029) Sec. 0.01. This Act shall be known and may be cited as the "Illinois Public Accounting Act". (Source: P.A. 85-1209.)
225 ILCS 450
225 ILCS 450
in effect225 ILCS 450/0.02
(225 ILCS 450/0.02) (from Ch. 111, par. 5500.02) (Section scheduled to be repealed on January 1, 2029) Sec. 0.02. Declaration of public policy. It is the policy of this State and the purpose of this Act: (a) to promote the dependability of information which is used for guidance in financial transactions or for accounting for or assessing the status or performance of commercial and noncommercial enterprises, whether public, private, or governmental; and (b) to protect the public interest by requiring that persons engaged in the practice of public accounting be qualified; that a public authority competent to prescribe and assess the qualifications of public accountants be established; and (c) that preparing, auditing, or examining financial statements and issuing a report expressing or disclaiming an opinion on such statements or expressing assurance on such statements be reserved to persons who demonstrate the ability and fitness to observe and apply the standards of the accounting profession; and that the use of accounting titles likely to confuse the public be prohibited. (Source: P.A. 103-309, eff. 1-1-24.)
225 ILCS 450/0.03 Definitions
(225 ILCS 450/0.03) (from Ch. 111, par. 5500.03) (Text of Section before amendment by P.A. 104-228) (Section scheduled to be repealed on January 1, 2029) Sec. 0.03. Definitions. As used in this Act, unless the context otherwise requires: "Accountancy activities" means the services as set forth in Section 8.05 of this Act. "Address of record" means the designated address recorded by the Department in the applicant's, licensee's, or registrant's application file or license file maintained by the Department's licensure maintenance unit. It is the duty of the applicant, licensee, or registrant to inform the Department of any change of address, and those changes must be made either through the Department's website or by directly contacting the Department. "Certification" means certification by the Board or University or similar jurisdictions specifying an individual has successfully passed all sections and requirements of the Uniform Certified Public Accountant Examination and verification of completion of 150 credit hours. Certification by the Board or University or similar jurisdiction does not confer the ability to use the CPA title and is not equivalent to a registration or license under this Act. "Compilation" means providing a service to be performed in accordance with Statements on Standards for Accounting and Review Services that is presented in the form of financial statements or information that is the representation of management or owners without undertaking to express any assurance on the statements. "Coordinator" means the CPA Coordinator. "CPA" or "C.P.A." means a certified public accountant who holds a license or registration issued by the Department or an individual authorized to use the CPA title under Section 5.2 of this Act. "CPA firm" means a sole proprietorship, a corporation, registered limited liability partnership, limited liability company, partnership, professional service corporation, or any other form of organization issued a license in accordance with this Act or a CPA firm authorized to use the CPA firm title under Section 5.2 of this Act. "CPA (inactive)" means a licensed certified public accountant who elects to have the Department place the licensee's license on inactive status pursuant to Section 17.2 of this Act. "Email address of record" means the designated email address recorded by the Department in the applicant's application file or the licensee's license file, as maintained by the Department's licensure maintenance unit. "Exam certificate" means an exam certificate issued by the Board, the University, or a similar jurisdiction specifying that an individual has successfully passed all sections and requirements of the Uniform Certified Public Accountant Examination. An exam certificate issued by the Board, the University, or a similar jurisdiction does not confer the ability to use the CPA title and is not equivalent to a registration or license under this Act. "Financial statement" means a structured presentation of historical financial information, including, but not limited to, related notes intended to communicate an entity's economic resources and obligations at a point in time or the changes therein for a period of time in accordance with generally accepted accounting principles (GAAP) or other comprehensive basis of accounting (OCBOA). "Other attestation engagements" means an engagement performed in accordance with the Statements on Standards for Attestation Engagements. "Registered Certified Public Accountant" or "registered CPA" means any person who has been issued a registration under this Act as a Registered Certified Public Accountant. "Report", when used with reference to financial statements, means an opinion, report, or other form of language that states or implies assurance as to the reliability of any financial statements and that also includes or is accompanied by any statement or implication that the person or firm issuing it has special knowledge or competence in accounting or auditing. Such a statement or implication of special knowledge or competence may arise from use by the issuer of the report of names or titles indicating that the person or firm is an accountant or auditor, or from the language of the report itself. "Report" includes any form of language that disclaims an opinion when the form of language is conventionally understood to imply any positive assurance as to the reliability of the financial statements referred to or special competence on the part of the person or firm issuing such language; it includes any other form of language that is conventionally understood to imply such assurance or such special knowledge or competence. "Licensed Certified Public Accountant" or "licensed CPA" means any person licensed under this Act as a Licensed Certified Public Accountant. "Committee" means the Public Accountant Registration and Licensure Committee appointed by the Secretary. "Department" means the Department of Financial and Professional Regulation. "License", "licensee", and "licensure" refer to the authorization to practice under the provisions of this Act. "Peer review" means a study, appraisal, or review of one or more aspects of a CPA firm's or sole practitioner's compliance with applicable accounting, auditing, and other attestation standards adopted by generally recognized standard-setting bodies. "Principal place of business" means the office location designated by the licensee from which the person directs, controls, and coordinates one's professional services. "Review committee" means any person or persons conducting, reviewing, administering, or supervising a peer review program. "Secretary" means the Secretary of the Department of Financial and Professional Regulation. "University" means the University of Illinois. "Board" means the Board of Examiners established under Section 2. "Registration", "registrant", and "registered" refer to the authorization to hold oneself out as or use the title "Registered Certified Public Accountant" or "Certified Public Accountant", unless the context otherwise requires. "Peer Review Administrator" means an organization designated by the Department that meets the requirements of subsection (f) of Section 16 of this Act and other rules that the Department may adopt. (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. 0.03. Definitions. As used in this Act, unless the context otherwise requires: "Accountancy activities" means the services as set forth in Section 8.05 of this Act. "Address of record" means the designated address recorded by the Department in the applicant's, licensee's, or registrant's application file or license file maintained by the Department's licensure maintenance unit. It is the duty of the applicant, licensee, or registrant to inform the Department of any change of address, and those changes must be made either through the Department's website or by directly contacting the Department. "Certification" means certification by the Board or University or similar jurisdictions specifying an individual has successfully passed all sections and requirements of the Uniform Certified Public Accountant Examination and verification of completion of the academic requirements for licensure under Sections 3 and 14. Certification by the Board or University or similar jurisdiction does not confer the ability to use the CPA title and is not equivalent to a registration or license under this Act. "Compilation" means providing a service to be performed in accordance with Statements on Standards for Accounting and Review Services that is presented in the form of financial statements or information that is the representation of management or owners without undertaking to express any assurance on the statements. "Coordinator" means the CPA Coordinator. "CPA" or "C.P.A." means a certified public accountant who holds a license or registration issued by the Department or an individual authorized to use the CPA title under Section 5.2 of this Act. "CPA firm" means a sole proprietorship, corporation, registered limited liability partnership, professional limited liability company, partnership, professional service corporation, or any other form of organization issued a license in accordance with this Act or a CPA firm authorized to use the CPA firm title under Section 5.2 of this Act. "CPA (inactive)" means a licensed certified public accountant who elects to have the Department place the licensee's license on inactive status pursuant to Section 17.2 of this Act. "Email address of record" means the designated email address recorded by the Department in the applicant's application file or the licensee's license file, as maintained by the Department's licensure maintenance unit. "Exam certificate" means an exam certificate issued by the Board, the University, or a similar jurisdiction specifying that an individual has successfully passed all sections and requirements of the Uniform Certified Public Accountant Examination. An exam certificate issued by the Board, the University, or a similar jurisdiction does not confer the ability to use the CPA title and is not equivalent to a registration or license under this Act. "Financial statement" means a structured presentation of historical financial information, including, but not limited to, related notes intended to communicate an entity's economic resources and obligations at a point in time or the changes therein for a period of time in accordance with generally accepted accounting principles (GAAP) or other comprehensive basis of accounting (OCBOA). "Other attestation engagements" means an engagement performed in accordance with the Statements on Standards for Attestation Engagements. "Registered Certified Public Accountant" or "registered CPA" means any person who has been issued a registration under this Act as a Registered Certified Public Accountant. "Report", when used with reference to financial statements, means an opinion, report, or other form of language that states or implies assurance as to the reliability of any financial statements and that also includes or is accompanied by any statement or implication that the person or firm issuing it has special knowledge or competence in accounting or auditing. Such a statement or implication of special knowledge or competence may arise from use by the issuer of the report of names or titles indicating that the person or firm is an accountant or auditor, or from the language of the report itself. "Report" includes any form of language that disclaims an opinion when the form of language is conventionally understood to imply any positive assurance as to the reliability of the financial statements referred to or special competence on the part of the person or firm issuing such language; it includes any other form of language that is conventionally understood to imply such assurance or such special knowledge or competence. "Licensed Certified Public Accountant" or "licensed CPA" means any person licensed under this Act as a Licensed Certified Public Accountant. "Committee" means the Public Accountant Registration and Licensure Committee appointed by the Secretary. "Department" means the Department of Financial and Professional Regulation. "License", "licensee", and "licensure" refer to the authorization to practice under the provisions of this Act. "Peer review" means a study, appraisal, or review of one or more aspects of a CPA firm's or sole practitioner's compliance with applicable accounting, auditing, and other attestation standards adopted by generally recognized standard-setting bodies. "Principal place of business" means the office location designated by the licensee from which the person directs, controls, and coordinates one's professional services. "Review committee" means any person or persons conducting, reviewing, administering, or supervising a peer review program. "Secretary" means the Secretary of the Department of Financial and Professional Regulation. "University" means the University of Illinois. "Board" means the Board of Examiners established under Section 2. "Registration", "registrant", and "registered" refer to the authorization to hold oneself out as or use the title "Registered Certified Public Accountant" or "Certified Public Accountant", unless the context otherwise requires. "Peer Review Administrator" means an organization designated by the Department that meets the requirements of subsection (f) of Section 16 of this Act and other rules that the Department may adopt. (Source: P.A. 103-309, eff. 1-1-24; 104-228, eff. 1-1-26.)
225 ILCS 450/0.04
(225 ILCS 450/0.04) (Section scheduled to be repealed on January 1, 2029) Sec. 0.04. Address of record; email address of record. All applicants and registrants shall: (1) provide a valid address and email address to the Department, which shall serve as the address of record and email address of record, respectively, at the time of application for registration or renewal of a registration; and (2) inform the Department of any change of address of record or email address of record within 14 days after such change either through the Department's website or by contacting the Department's licensure maintenance unit. (Source: P.A. 103-309, eff. 1-1-24.)
225 ILCS 450/1
(225 ILCS 450/1) (from Ch. 111, par. 5501) (Section scheduled to be repealed on January 1, 2029) Sec. 1. No person shall hold oneself out to the public in this State in any manner by using the title "Certified Public Accountant", "Licensed Certified Public Accountant", "Registered Certified Public Accountant", "Public Accountant", or use the abbreviation "C.P.A.", "CPA", "LCPA", "RCPA", "PA", or any words or letters to indicate that the person using the same is a licensed CPA or registered CPA, unless the person has been issued a license or registration by the Department under this Act or is exercising the practice privilege afforded under Section 5.2 of this Act. (Source: P.A. 103-309, eff. 1-1-24.)
225 ILCS 450/2 Board of Examiners
(225 ILCS 450/2) (from Ch. 111, par. 5502) (Section scheduled to be repealed on January 1, 2029) Sec. 2. Board of Examiners. The Governor shall appoint a Board of Examiners that shall determine the qualifications of persons applying for certification and shall make rules for and conduct examinations for determining the qualifications. The Board shall consist of 11 examiners, including 2 public members. The remainder shall be certified public accountants in this State who have been residents of this State for at least 5 years immediately preceding appointment to the Board, except that one shall be either a certified public accountant of the grade herein described or an attorney licensed and residing in this State and one shall be a certified public accountant who is an active or retired educator residing in this State. The term of office of each examiner shall be 3 years. As the term of each examiner expires, the appointment shall be filled for a term of 3 years from the date of expiration. Any Board member who has served as a member for 6 consecutive years shall not be eligible for reappointment until 2 years after the end of the term in which the sixth consecutive year of service occurred, except that members of the Board serving on the effective date of this Section shall be eligible for appointment to one additional 3-year term. Where the expiration of any member's term shall result in less than 11 members then serving on the Board, the member shall continue to serve until a successor is appointed and has qualified. Except as otherwise provided in this Section, no Board member shall serve more than 2 full consecutive terms. Anyone appointed to the Board shall be ineligible to be appointed to the Illinois Public Accountants Registration and Licensure Committee appointed by the Secretary. Appointments to fill vacancies shall be made in the same manner as original appointments for the unexpired portion of the vacated term. The membership of the Board shall reasonably reflect representation from the geographic areas in this State. The members of the Board appointed by the Governor shall receive reasonable compensation for the member's necessary, legitimate, and authorized expenses in accordance with the Governor's Travel Control Board rules and the Travel Regulation Rules. The Governor may terminate the term of any member of the Board at any time for cause. Information regarding educational requirements, the application process, the examination, and fees shall be available on the Board's Internet web site as well as in printed documents available from the Board's office. The Board shall adopt all necessary and reasonable rules and regulations for the effective administration of this Act. Without limiting the foregoing, the Board shall adopt and prescribe rules and regulations for a fair and impartial method of determining the qualifications of applicants for examination and for a fair and impartial method of examination of persons under Section 2 and may establish rules for subjects conditioned and for the transfer of credits from other jurisdictions with respect to subjects passed. The Board shall verify completion of educational requirements for certification as required under this Act. The Board shall make an annual report of its activities to the Governor and the Secretary. This report shall include a complete operating and financial statement covering its operations during the year, the number of examinations given, the pass/fail ratio for examinations, and any other information deemed appropriate. The Board shall have an audit of its books and accounts every 2 years by the Auditor General. (Source: P.A. 102-222, eff. 1-1-22; 103-309, eff. 1-1-24.)
225 ILCS 450/2.1 Illinois Administrative Procedure Act
(225 ILCS 450/2.1) (from Ch. 111, par. 5503) (Section scheduled to be repealed on January 1, 2029) Sec. 2.1. Illinois Administrative Procedure Act. The Illinois Administrative Procedure Act is hereby expressly adopted and incorporated herein as if all of the provisions of that Act were included in this Act, except that the provision of subsection (d) of Section 10-65 of the Illinois Administrative Procedure Act that provides that at hearings the licensee has the right to show compliance with all lawful requirements for retention, continuation or renewal of the license is specifically excluded. For the purposes of this Act the notice required under Section 10-25 of the Illinois Administrative Procedure Act is deemed sufficient when mailed to the licensee's address of record or email address of record. (Source: P.A. 103-309, eff. 1-1-24.)
225 ILCS 450/2.05 Public Accountant Registration and Licensure Committee
(225 ILCS 450/2.05) (Section scheduled to be repealed on January 1, 2029) Sec. 2.05. Public Accountant Registration and Licensure Committee. The Secretary shall appoint a Public Accountant Registration and Licensure Committee consisting of 7 persons, who shall be appointed by and shall serve in an advisory capacity to the Secretary. A majority of the members must be licensed CPAs in good standing and must be actively engaged in the practice of public accounting in this State. The remaining members must include registered CPAs in good standing in this State and one member of the public who is not licensed or registered under this Act or a similar Act of another jurisdiction and who has no connection with the accounting or public accounting profession. Four members of the Committee shall constitute a quorum. A quorum is required for all Committee decisions. Members shall serve 4-year terms and until the member's successors are appointed and qualified. No member shall be reappointed to the Committee for more than 2 full consecutive terms. Appointments to fill vacancies shall be made in the same manner as original appointments for the unexpired portion of the vacated term. The members of the Committee appointed by the Secretary shall receive reasonable compensation, as determined by the Department, for the necessary, legitimate, and authorized expenses approved by the Department. All expenses shall be paid from the Registered Certified Public Accountants' Administration and Disciplinary Fund. The Secretary may terminate the appointment of any member for cause. The Secretary shall consider the advice and recommendations of the Committee on questions involving standards of professional conduct, discipline, and qualifications of applicants and licensees under this Act. (Source: P.A. 103-309, eff. 1-1-24.)
225 ILCS 450/3
(225 ILCS 450/3) (from Ch. 111, par. 5504) (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.)
225 ILCS 450/4
(225 ILCS 450/4) (from Ch. 111, par. 5505) (Section scheduled to be repealed on January 1, 2029) Sec. 4. Transitional language. (a) The provisions of this Act shall not be construed to invalidate any certificates as certified public accountants issued by the University under "An Act to regulate the profession of public accountants", approved May 15, 1903, as amended, or any certificates as Certified Public Accountants issued by the University or the Board under Section 4 of "An Act to regulate the practice of public accounting and to repeal certain acts therein named", approved July 22, 1943, as amended, which certificates shall be valid and in force as though issued under the provisions of this Act. (b) Before July 1, 2012, persons who have received a Certified Public Accountant (CPA) Certificate issued by the Board or University or holding similar certifications from other jurisdictions with equivalent educational requirements and examination standards may apply to the Department on forms supplied by the Department for and may be granted a registration as a registered CPA from the Department upon payment of the required fee. (c) Beginning with the 2006 renewal, the Department shall cease to issue a license as a Public Accountant. Any person holding a valid license as a Public Accountant prior to September 30, 2006 who meets the conditions for renewal of a license under this Act, shall be issued a license as a licensed CPA under this Act and shall be subject to continued regulation by the Department under this Act. The Department may adopt rules to implement this Section. (d) The Department shall not issue any new registrations as a registered CPA on or after July 1, 2012. After that date, any applicant for licensure under this Act shall apply for a license as a licensed CPA and shall meet the requirements set forth in this Act. Any person who has been issued a registration as a registered CPA may renew the registration under the provisions of this Act and that person may continue to renew or restore the registration during the registrant's lifetime, subject only to the renewal or restoration requirements for the registration under this Act. Such registration shall be subject to the disciplinary provisions of this Act. (e) (Blank). (f) The changes made by this amendatory Act of the 102nd General Assembly do not invalidate any certificate issued before the effective date of this amendatory Act of the 102nd General Assembly. (Source: P.A. 102-222, eff. 1-1-22; 103-309, eff. 1-1-24.)
225 ILCS 450/5 (Repealed)
(225 ILCS 450/5) Sec. 5. (Repealed). (Source: P.A. 93-683, eff. 7-2-04. Repealed by P.A. 98-254, eff. 8-9-13.)
225 ILCS 450/5.1
(225 ILCS 450/5.1) (Section scheduled to be repealed on January 1, 2029) Sec. 5.1. Foreign accountants. The Board shall certify a holder of a foreign designation, granted in a foreign country entitling the holder thereof to engage in the practice of public accounting, provided: (a) The foreign authority that granted the designation makes similar provision to allow a person who holds a valid certification issued by this State to obtain the foreign authority's comparable designation; and (b) The foreign designation (i) was duly issued by a foreign authority that regulates the practice of public accounting and the foreign designation has not expired or been revoked or suspended; and (ii) was issued upon the basis of educational and examination requirements established by the foreign authority or by law; and (c) The applicant (i) received the designation based on educational and examination standards substantially equivalent to those in effect in this State at the time the foreign designation was granted; and (ii) passed a uniform qualifying examination in national standards and an examination on the laws, regulations, and code of ethical conduct in effect in this State acceptable to the Board. (Source: P.A. 102-222, eff. 1-1-22.)
225 ILCS 450/5.2
(225 ILCS 450/5.2) (Section scheduled to be repealed on January 1, 2029) Sec. 5.2. Enhanced mobility. (a) An individual whose principal place of business is not in this State shall have all the privileges of a person licensed under this Act as a licensed CPA without the need to obtain a license from the Department or to file notice with the Department, if the individual: (1) holds a valid license as a certified public accountant issued by another state if the licensure requirements of the issuing state are equivalent to the criteria outlined in Section 14; or (2) holds a valid license as a certified public accountant issued by another state that is not equivalent to the criteria outlined in Section 14 and petitions the Committee for, and obtains from the Committee, an equivalency determination of education, exam, and experience; however, any individual who has passed the Uniform CPA Examination and holds a valid license issued by any other state prior to January 1, 2012 shall be exempt from the education requirements of Section 3 of this Act for the purposes of this item (2). (a-5) A CPA firm whose principal place of business is not in this State shall have all the privileges of a CPA firm licensed under this Act without the need to obtain a license from the Department or to file notice with the Department if the CPA firm complies with the requirements outlined in Sections 14.4 and 16 through enhanced mobility of the firm's licensed state. (b) Notwithstanding any other provision of law, an individual or CPA firm who offers or renders professional services under this Section, whether in person or by mail, telephone, or electronic means, shall be granted practice privileges in this State and no notice or other submission must be provided by any such individual or CPA firm. (c) An individual licensee or CPA firm of another state exercising the privilege afforded under this Section and the CPA firm that employs such individual licensee, if any, as a condition of the grant of this privilege, hereby simultaneously consents: (1) to the personal and subject matter jurisdiction and disciplinary authority of the Department; (2) to comply with this Act and the Department's rules adopted under this Act; (3) that in the event that the license from the state of the individual's or CPA firm's principal place of business is no longer valid, the individual or CPA firm shall cease offering or rendering accountancy activities as outlined in paragraphs (1) and (2) of Section 8.05 in this State individually or on behalf of a CPA firm; and (4) to the appointment of the state board that issued the individual's or the CPA firm's license as the agent upon which process may be served in any action or proceeding by the Department against the individual or CPA firm. (d) An individual licensee who qualifies for practice privileges under this Section who, for any entity headquartered in this State, performs (i) a financial statement audit or other engagement in accordance with Statements on Auditing Standards; (ii) an examination of prospective financial information in accordance with Statements on Standards for Attestation Engagements; or (iii) an engagement in accordance with Public Company Accounting Oversight Board Auditing Standards may only do so through a CPA firm licensed under this Act or a CPA firm with practice privileges under this Section. (e) A CPA firm that qualifies for practice privileges under this Section and, for any entity headquartered in this State, performs the following may only do so through an individual or individuals licensed under this Act or an individual or individuals with practice privileges under this Section: (1) a financial statement audit or other engagement in accordance with Statements on Auditing Standards; (2) an examination of prospective financial information in accordance with Statements on Standards for Attestation Engagements; or (3) an engagement in accordance with Public Company Accounting Oversight Board auditing standards. (Source: P.A. 103-309, eff. 1-1-24; 104-228, eff. 1-1-26.)
225 ILCS 450/6
(225 ILCS 450/6) (from Ch. 111, par. 5507) (Section scheduled to be repealed on January 1, 2029) Sec. 6. Fees; pay of examiners; expenses. The Board shall charge a fee in an amount at least sufficient to defray the costs and expenses incident to the examination and certification provided for in Section 6.1. This fee shall be payable by the applicant at the time of filing an application. (Source: P.A. 102-222, eff. 1-1-22.)
225 ILCS 450/6.1 Examinations
(225 ILCS 450/6.1) (Section scheduled to be repealed on January 1, 2029) Sec. 6.1. Examinations. (a) The examination shall test the applicant's knowledge of accounting, auditing, and other related subjects, if any, as the Board may deem advisable. A candidate shall be required to pass all sections of the examination in order to qualify for certification. A candidate may take the required test sections individually and in any order, as long as the examination is taken within a timeframe established by Board rule. (b) On and after January 1, 2005, applicants shall also be required to pass an examination on the rules of professional conduct for certification by the Board. (c) Pursuant to compliance with the Americans with Disabilities Act, the Board may provide alternative test administration arrangements that are reasonable in the context of the Certified Public Accountant examination for applicants who are unable to take the examination under standard conditions upon an applicant's submission of evidence as the Board may require, which may include a signed statement from a medical or other licensed medical professional, identifying the applicant's disabilities and the specific alternative accommodations the applicant may need. Any alteration in test administration arrangements does not waive the requirement of sitting for and passing the examination. (d) Any application, document, or other information filed by or concerning an applicant and any examination grades of an applicant shall be deemed confidential and shall not be disclosed to anyone without the prior written permission of the applicant, except the names only of all applicants shall be a public record and be released as public information. Nothing in this subsection shall prevent the Board from making public announcement of the names of persons receiving certificates under this Act. (Source: P.A. 102-222, eff. 1-1-22; 103-309, eff. 1-1-24.)
225 ILCS 450/7 Licensure
(225 ILCS 450/7) (from Ch. 111, par. 5508) (Section scheduled to be repealed on January 1, 2029) Sec. 7. Licensure. A holder of an exam certificate, registration as a certified public accountant, or certification issued by the Board or Department shall not be entitled to practice public accounting, as defined in Section 8, in this State until the person has been licensed as a licensed CPA by the Department. (Source: P.A. 102-222, eff. 1-1-22.)
225 ILCS 450/8
(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.)
225 ILCS 450/8.05
(225 ILCS 450/8.05) (Section scheduled to be repealed on January 1, 2029) Sec. 8.05. Accountancy activities. (a) Accountancy activities are services performed by a CPA, including: (1) signing, affixing, or associating the names used by a person or CPA firm to any report expressing an assurance on a financial statement or disclaiming an opinion on a financial statement based on an audit or examination of that statement or to express assurance on a financial statement; (2) other attestation engagements not otherwise defined in paragraph (1); or (3) offering to perform or performing one or more types of the following services involving the use of professional skills or competencies: accounting, management, financial or consulting services, compilations, internal audit, preparation of tax returns, furnishing advice on tax matters, bookkeeping, or representations of taxpayers; this includes the teaching of any of these areas at the college or university level. (b) If offering or performing accountancy activities using the CPA title set forth in paragraphs (1), (2), and (3) of subsection (a) of this Section, then: (1) the activities identified in paragraph (1) of subsection (a) may only be performed by licensed CPAs; (2) the activities identified in paragraph (2) of subsection (a) may only be performed by licensed or registered CPAs; and (3) the activities identified in paragraph (3) of subsection (a) are not restricted to licensed or registered CPAs, subject to the provisions of Section 9 of this Act. (Source: P.A. 98-254, eff. 8-9-13; 98-730, eff. 1-1-15.)
225 ILCS 450/9
(225 ILCS 450/9) (from Ch. 111, par. 5510) (Section scheduled to be repealed on January 1, 2029) Sec. 9. Unlicensed practice; violation; civil penalty. (a) Offering, attempting, or holding oneself out to practice as a licensed CPA or a registered CPA in this State without being licensed or registered under this Act or qualifying for the practice privilege set forth in Section 5.2 of this Act is prohibited. (b) The use of the title "certified public accountant", "Licensed Certified Public Accountant", "Registered Certified Public Accountant", "public accountant", or abbreviation "C.P.A." or any similar terms that may be misleading to the public indicating that an individual or the members of a firm are licensed or registered CPAs is prohibited unless (1) the individual or members are holders of an effective unrevoked license or registration or qualify for the practice privilege under Section 5.2 of this Act and (2) the firm is licensed as a CPA firm by the Department and is performing accounting activities as outlined in Section 8.05. (c) In addition to any other penalty provided by law, any individual or person violating subsection (a) or (b) of this Section shall pay a civil penalty to the Department in an amount not to exceed $10,000 for each offense as determined by the Department. The civil penalty shall be assessed by the Department after a hearing is held in accordance with the provisions set forth in this Act regarding the provision of a hearing for the discipline of a licensee. (d) The Department has the authority and power to investigate any and all alleged improper use of the certified public accountant title or CPA designation and any unlicensed activity. (e) The civil penalty shall be paid within 60 days after the effective date of the order imposing the civil penalty. The order shall constitute a judgment and may be filed and execution had thereon in the same manner as any judgment from any court of record. (Source: P.A. 98-254, eff. 8-9-13.)
225 ILCS 450/9.01 (Repealed)
(225 ILCS 450/9.01) Sec. 9.01. (Repealed). (Source: P.A. 95-386, eff. 1-1-08. Repealed by P.A. 98-254, eff. 8-9-13.)
225 ILCS 450/9.1 (Repealed)
(225 ILCS 450/9.1) Sec. 9.1. (Repealed). (Source: P.A. 93-683, eff. 7-2-04. Repealed by P.A. 95-386, eff. 1-1-08.)
225 ILCS 450/9.2 Powers and duties of the Department
(225 ILCS 450/9.2) (from Ch. 111, par. 5510.2) (Section scheduled to be repealed on January 1, 2029) Sec. 9.2. Powers and duties of the Department. (a) The Department shall exercise the powers and duties prescribed by "The Civil Administrative Code of Illinois" for the administration of licensing acts and shall exercise such other powers and duties invested by this Act. (b) The Secretary may promulgate rules consistent with the provisions of this Act for the administration and enforcement of the provisions of this Act for which the Department is responsible and for the payment of fees connected therewith and may prescribe forms which shall be issued in connection therewith. The rules shall include standards and criteria for licensure and professional conduct and discipline. (c) The Department may solicit the advice and expert knowledge of the Committee or the Board on any matter relating to the administration and enforcement of this Act. The Department may, in its discretion, employ or use the legal services of outside counsel and the investigative services of outside personnel to assist the Department, and the Department is authorized to pay for such services from the Registered Certified Public Accountants' Administration and Disciplinary Fund. (Source: P.A. 98-254, eff. 8-9-13.)
225 ILCS 450/9.02 (Repealed)
(225 ILCS 450/9.02) Sec. 9.02. (Repealed). (Source: P.A. 95-386, eff. 1-1-08. Repealed by P.A. 98-254, eff. 8-9-13.)
225 ILCS 450/9.3
(225 ILCS 450/9.3) (Section scheduled to be repealed on January 1, 2029) Sec. 9.3. Sharing of information. Notwithstanding any other provision of this Act, for the purpose of carrying out the duties and responsibilities of the Board and the Department under this Act and to effectuate the purpose of this Act, both the Board and the Department are authorized and directed to share information with each other regarding those individuals and entities licensed or certified or applying for licensure or certification under this Act. (Source: P.A. 103-309, eff. 1-1-24.)
225 ILCS 450/11
(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.)
225 ILCS 450/13
(225 ILCS 450/13) (from Ch. 111, par. 5514) (Section scheduled to be repealed on January 1, 2029) Sec. 13. Application for licensure. (a) A person or CPA firm that wishes to perform accountancy activities in this State, as defined in paragraph (1) of subsection (a) of Section 8.05 of this Act, or use the CPA title shall make application to the Department and shall pay the fee required by rule. Applicants have 3 years from the date of application to complete the application process. If the process has not been completed in 3 years, the application shall be denied, the fee forfeited and the applicant must reapply and meet the requirements in effect at the time of reapplication. (b) Any CPA firm that (i) has an office in this State that uses the title "CPA" or "CPA firm"; (ii) has an office in this State that performs accountancy activities, as defined in paragraph (1) of subsection (a) of Section 8.05 of this Act; or (iii) does not have an office in this State and does not meet the practice privilege requirements as defined in Section 5.2 of this Act, but offers or renders services, as set forth in subsection (e) of Section 5.2 of this Act, for a client that is headquartered in this State must hold a license as a CPA firm issued under this Act. (c) (Blank). (d) A CPA firm that is not subject to the requirements of subsection (b) of this Section may perform professional services that are not regulated under subsection (b) of this Section while using the title "CPA" or "CPA firm" in this State without obtaining a license as a CPA firm under this Act if the firm (i) performs such services through individuals with practice privileges under Section 5.2 of this Act and (ii) may lawfully perform such services in the state where those individuals with practice privileges under Section 5.2 of this Act have a principal place of business. (Source: P.A. 103-309, eff. 1-1-24.)
225 ILCS 450/13.5
(225 ILCS 450/13.5) (Section scheduled to be repealed on January 1, 2029) Sec. 13.5. Social Security Number or individual taxpayer identification number on license application. In addition to any other information required to be contained in the application, every application for an original license under this Act shall include the applicant's Social Security Number or individual taxpayer identification number, which shall be retained in the agency's records pertaining to the license. As soon as practical, the Department shall assign a customer's identification number to each applicant for a license. Every application for a renewal or restored license shall require the applicant's customer identification number. (Source: P.A. 103-309, eff. 1-1-24.)
225 ILCS 450/14
(225 ILCS 450/14) (from Ch. 111, par. 5515) (Section scheduled to be repealed on January 1, 2029) Sec. 14. Qualifications for licensure as a licensed CPA. The Department may license as licensed CPAs individuals meeting the following requirements: (a) All persons who have received exam certificates or certifications as certified public accountants from the Board or who hereafter received registrations as registered CPAs from the Department who have had at least one year of full-time experience, or its equivalent, providing any type of service or advice involving the use of accounting, audit, management advisory, financial advisory, tax, consulting skills, or other attestation engagements which may be gained through employment in government, industry, academia, or public practice. (a-5) If the applicant's exam certificate or certification as a certified public accountant from the Board or the applicant's registration as a registered CPA from the Department was issued more than 4 years prior to the application for a license as a licensed CPA under this Section, the applicant shall submit any evidence the Department may require showing the applicant has completed not less than 90 hours of continuing professional education acceptable to the Department within the 3 years immediately preceding the date of application. (b) (Blank). (c) On and after January 1, 2027, all persons who have received a bachelor's degree in accounting from an accredited college or university and an exam certificate or certification from the Board and who have had at least 2 years of experience as defined by Department rule. (d) On and after January 1, 2027, all persons who have received a master's degree, a bachelor's degree with 30 hours of accounting from an accredited college or university, and an exam certificate or certification from the Board and who have had at least one year of experience as defined by Department rule. (Source: P.A. 104-228, eff. 1-1-26.)
225 ILCS 450/14.1
(225 ILCS 450/14.1) (Section scheduled to be repealed on January 1, 2029) Sec. 14.1. Foreign accountants. The Department may issue a license as a licensed CPA to a holder of a foreign designation, granted in a foreign country, provided that: (a) the applicant has received certification as a certified public accountant from the Board or a registration as a registered CPA from the Department issued under this Act; (b) (Blank); (c) the foreign designation (i) was duly issued by a foreign authority that regulates the practice of public accounting and the foreign designation has not expired or been revoked or suspended; (ii) entitles the holder to issue reports upon financial statements; and (iii) was issued upon the basis of educational, examination, and experience requirements established by the foreign authority or by law; and (d) the applicant (i) received the designation based on standards substantially equivalent to those in effect in this State at the time the foreign designation was granted; and (ii) completed an experience requirement, substantially equivalent to the requirement set out in Section 14, in the jurisdiction that granted the foreign designation or meets equivalent requirements prescribed by the Department by rule, within the 10 years immediately preceding the application. Applicants have 3 years from the date of application to complete the application process. If the process has not been completed in 3 years, the application shall be denied, the fee shall be forfeited, and the applicant must reapply and meet the requirements in effect at the time of reapplication. (Source: P.A. 102-222, eff. 1-1-22.)
225 ILCS 450/14.2
(225 ILCS 450/14.2) (Section scheduled to be repealed on January 1, 2029) Sec. 14.2. Licensure by endorsement. (a) The Department shall issue a license as a licensed CPA to any applicant who holds a current, valid, and unrevoked license as a certified public accountant issued from another state with equivalent educational requirements and examination standards, applies to the Department on forms supplied by the Department, and pays the required fee, provided: (1) the individual applicant is determined by the Department to possess qualifications equivalent to this State's current licensing requirements; (2) at the time the applicant became licensed, the applicant possessed qualifications equivalent to the qualifications for licensure then in effect in this State; or (3) the applicant has, after passing the examination upon which licensure to practice was based, satisfied experience requirements as outlined in Section 14 of this Act within the 10 years immediately before the application. (b) In determining the enhanced mobility of any state's requirements to Illinois' requirements, the Department may rely on the determinations by the Committee or such other qualification appraisal service as it deems appropriate. (c) Applicants have 3 years from the date of application to complete the application process. If the process has not been completed in 3 years, the application shall be denied, the fee shall be forfeited, and the applicant must reapply and meet the requirements in effect at the time of reapplication. (d) Any individual who is the holder of a current, valid, and not previously disciplined license as a certified public accountant of any state and has applied to the Department in form and substance satisfactory to the Department for a license as a licensed CPA may perform accountancy activities as set forth in Section 8.05 until the earlier of the following dates: (1) the expiration of 6 months after filing the application; or (2) the denial of the application by the Department. Any individual performing accountancy activities under this subsection (d) shall be subject to discipline in the same manner as an individual licensed under this Act. (Source: P.A. 103-309, eff. 1-1-24; 104-228, eff. 1-1-26.)
225 ILCS 450/14.3 (Repealed)
(225 ILCS 450/14.3) Sec. 14.3. (Repealed). (Source: P.A. 95-386, eff. 1-1-08. Repealed by P.A. 98-254, eff. 8-9-13.)
225 ILCS 450/14.4
(225 ILCS 450/14.4) (Section scheduled to be repealed on January 1, 2029) Sec. 14.4. Qualifications for licensure as a CPA firm. The Department may license as licensed CPA firms individuals or entities meeting the following requirements: (1) A majority of the ownership of the firm, in terms of financial interests and voting rights of all partners, officers, shareholders, or members, belongs to persons licensed or registered in some state. All partners, officers, shareholders, or members, whose principal place of business is in this State and who have overall responsibility for accountancy activities in this State, as defined in paragraph (1) of subsection (a) of Section 8.05 of this Act, must hold a valid license as a licensed CPA issued by this State. An individual exercising the practice privilege afforded under Section 5.2 who performs services for which a firm license is required under subsection (d) of Section 5.2 shall not be required to obtain an individual license under this Act. (2) All owners of the CPA firm, whether licensed as a licensed CPA or not, shall be active participants in the CPA firm or its affiliated entities and shall comply with the rules adopted under this Act. (3) It shall be lawful for a nonprofit cooperative association engaged in rendering an auditing and accounting service to its members only to continue to render that service provided that the rendering of an auditing and accounting service by the cooperative association shall at all times be under the control and supervision of licensed CPAs. (4) An individual who supervises services for which a license is required under paragraph (1) of subsection (a) of Section 8.05 of this Act, who signs or authorizes another to sign any report for which a license is required under paragraph (1) of subsection (a) of Section 8.05 of this Act, or who supervises services for which a CPA firm license is required under subsection (d) of Section 5.2 of this Act shall hold a valid, active licensed CPA license from this State or another state considered to be substantially equivalent under paragraph (1) of subsection (a) of Section 5.2. (5) The CPA firm shall designate to the Department in writing an individual licensed as a licensed CPA under this Act or, in the case of a firm that must have a CPA firm license pursuant to subsection (b) of Section 13 of this Act, a licensee of another state who meets the requirements set out in paragraph (1) or (2) of subsection (a) of Section 5.2 of this Act, who shall be responsible for the proper licensure of the CPA firm. (Source: P.A. 98-254, eff. 8-9-13; 98-730, eff. 1-1-15; 99-78, eff. 7-20-15.)
225 ILCS 450/14.5
(225 ILCS 450/14.5) (Section scheduled to be repealed on January 1, 2029) Sec. 14.5. CPA Coordinator; duties. The Secretary shall appoint a full-time CPA Coordinator, who shall hold a currently valid CPA license or registration. The Coordinator shall not practice during the term of the Coordinator's appointment. The Coordinator shall be exempt from all fees related to the CPA license or registration that come due during the Coordinator's employment. In appointing the Coordinator, the Secretary shall give due consideration to recommendations made by members, organizations, and associations of the CPA and accounting profession, if possible. The Coordinator shall: (1) act as Chairperson of the Committee, ex officio, without a vote; (2) be the direct liaison between the Department, the profession, and CPA and accounting organizations and associations; (3) prepare and circulate to licensees any educational and informational material that the Department deems necessary for providing guidance or assistance to licensees; (4) appoint any necessary committees to assist in the performance of the functions and duties of the Department under this Act; and (5) subject to the administrative approval of the Secretary, supervise all activities relating to the regulation of the CPA profession. (Source: P.A. 103-309, eff. 1-1-24.)
225 ILCS 450/15 (Repealed)
(225 ILCS 450/15) (from Ch. 111, par. 5516) Sec. 15. (Repealed). (Source: Repealed by P.A. 88-36.)
225 ILCS 450/16
(225 ILCS 450/16) (from Ch. 111, par. 5517) (Section scheduled to be repealed on January 1, 2029) Sec. 16. Expiration and renewal of licenses; renewal of registration; continuing education; peer review. (a) The expiration date and renewal period for each license or registration issued under this Act shall be set by rule. (b) Every holder of a license or registration under this Act may renew such license or registration before the expiration date upon payment of the required renewal fee as set by rule. (c) Every application for renewal of a license by a licensed CPA who has been licensed under this Act for 3 years or more shall be accompanied or supported by any evidence the Department shall prescribe, in satisfaction of completing continuing professional education as prescribed by Department rules. All continuing education sponsors applying to the Department for registration shall be required to submit an initial nonrefundable application fee set by Department rule. Each registered continuing education sponsor shall be required to pay an annual renewal fee set by Department rule. Publicly supported colleges, universities, and governmental agencies located in Illinois are exempt from payment of any fees required for continuing education sponsor registration. Failure by a continuing education sponsor to be licensed or pay the fees prescribed in this Act, or to comply with the rules and regulations established by the Department under this Section regarding requirements for continuing education courses or sponsors, shall constitute grounds for revocation or denial of renewal of the sponsor's registration. (d) Licensed CPAs are exempt from the continuing professional education requirement for the first renewal period following the original issuance of the license. Failure by an applicant for renewal of a license as a licensed CPA to furnish the evidence shall constitute grounds for disciplinary action, unless the Department in its discretion shall determine the failure to have been due to reasonable cause. The Department, in its discretion, may renew a license despite failure to furnish evidence of satisfaction of requirements of continuing education upon condition that the applicant follow a particular program or schedule of continuing education. In issuing rules and individual orders in respect of requirements of continuing education, the Department in its discretion may, among other things, use and rely upon guidelines and pronouncements of recognized educational and professional associations; may prescribe rules for the content, duration, and organization of courses; shall take into account the accessibility to applicants of such continuing education as it may require, and any impediments to interstate practice of public accounting that may result from differences in requirements in other states; and may provide for relaxation or suspension of requirements in regard to applicants who certify that they do not intend to engage in the performance of accountancy activities, and for instances of individual hardship. The Department shall establish by rule a means for the verification of completion of the continuing education required by this Section. This verification may be accomplished through audits of records maintained by licensees; by requiring the filing of continuing education certificates with the Department; or by other means established by the Department. The Department may establish, by rule, guidelines for acceptance of continuing education on behalf of licensed CPAs taking continuing education courses in other jurisdictions. (e) For renewals on and after July 1, 2012, as a condition for granting a renewal license to CPA firms and sole practitioners who perform accountancy activities outlined in paragraph (1) of subsection (a) of Section 8.05 under this Act, the Department shall require that the CPA firm or sole practitioner satisfactorily complete a peer review during the immediately preceding 3-year period, accepted by a Peer Review Administrator in accordance with established standards for performing and reporting on peer reviews, unless the CPA firm or sole practitioner is exempted under the provisions of subsection (i) of this Section. All CPA firms or sole practitioners required to undergo a peer review under this Section shall submit to the Department peer review reports; letters of response, if applicable; acceptance letters; letters signed by the reviewed CPA firm accepting the peer review documents with the understanding that the CPA firm agrees to take certain actions, if applicable; and letters notifying the reviewed CPA firm that certain required actions have been completed, if applicable. CPA firms and sole practitioners shall satisfy this document submission requirement by allowing the Peer Review Administrator to provide the Department access to the documents through the Association of International Certified Public Accountants' Facilitated State Board Access within 45 days after the peer review has been conducted. Nothing in this subsection shall prevent the Department from requesting this documentation or any other documentation from the licensee. A new CPA firm or sole practitioner shall not be required to comply with the peer review requirements for the first license renewal. A CPA firm or sole practitioner shall comply with the Department's rules adopted under this Act and agree to notify the Peer Review Administrator by the report date of the initial engagement for services requiring a license under this Act and to undergo a peer review within 18 months of the report date for the initial engagement. The requirements of this subsection (e) shall not apply to any person providing services requiring a license under this Act to the extent that such services are provided in the capacity of an employee of the Office of the Auditor General or to a nonprofit cooperative association engaged in the rendering of licensed service to its members only under paragraph (3) of Section 14.4 of this Act or any of its employees to the extent that such services are provided in the capacity of an employee of the association. (f) The Department shall approve only Peer Review Administrators that the Department finds comply with established standards for performing and reporting on peer reviews. The Department may adopt rules establishing guidelines for peer reviews, which shall do all of the following: (1) Require that a peer review be conducted by a reviewer that is independent of the CPA firm or sole practitioner reviewed and approved by the Peer Review Administrator under established standards. (2) Other than in the peer review process, prohibit the use or public disclosure of information obtained by the reviewer, the Peer Review Administrator, or the Department during or in connection with the peer review process. The requirement that information not be publicly disclosed shall not apply to a hearing before the Department that the CPA firm or sole practitioner requests be public or to the information described in paragraph (3) of subsection (i) of this Section. (g) If a CPA firm or sole practitioner fails to satisfactorily complete a peer review as required by subsection (e) of this Section or does not comply with any remedial actions determined necessary by the Peer Review Administrator, the Peer Review Administrator shall notify the Department of the failure and shall submit a record with specific references to the rule, statutory provision, professional standards, or other applicable authority upon which the Peer Review Administrator made its determination and the specific actions taken or failed to be taken by the licensee that in the opinion of the Peer Review Administrator constitutes a failure to comply. The Department may at its discretion or shall upon submission of a written application by the CPA firm or sole practitioner hold a hearing under Section 20.1 of this Act to determine whether the CPA firm or sole practitioner has complied with subsection (e) of this Section. The hearing shall be confidential and shall not be open to the public unless requested by the CPA firm or sole practitioner. (h) The CPA firm or sole practitioner reviewed shall pay for any peer review performed. The Peer Review Administrator may charge a fee to each firm and sole practitioner sufficient to cover costs of administering the peer review program. (i) A CPA firm or sole practitioner shall not be required to comply with the peer review requirements if any one or more of the following conditions are met: (1) Within 3 years before the date of application for renewal licensure, the sole practitioner or CPA firm has undergone a peer review conducted in another state or foreign jurisdiction that meets the requirements of paragraphs (1) and (2) of subsection (f) of this Section. The sole practitioner or CPA firm shall submit to the Department peer review reports; letters of response, if applicable; acceptance letters; letters signed by the reviewed CPA firm accepting the peer review documents with the understanding that the CPA firm agrees to take certain actions, if applicable; and letters notifying the reviewed CPA firm that certain required actions have been completed, if applicable. CPA firms and sole practitioners shall satisfy this document submission requirement by allowing the Peer Review Administrator to provide the Department access to the documents through the Association of International Certified Public Accountants' Facilitated State Board Access within 45 days after the peer review has been conducted. Nothing in this subsection shall prevent the Department from requesting this documentation or any other documentation from the licensee. (2) Within 2 years before the date of application for renewal licensure, the sole practitioner or CPA firm satisfies all of the following conditions: (A) has not accepted or performed any accountancy activities outlined in paragraph (1) of subsection (a) of Section 8.05 of this Act; and (B) the firm or sole practitioner agrees to notify the Peer Review Administrator by the date of the initial engagement for services requiring a license under this Act and to undergo a peer review within 18 months of the report date for the initial engagement. (3) For reasons of personal health, military service, or other good cause, the Department determines that the sole practitioner or firm is entitled to an exemption, which may be granted for a period of time not to exceed 12 months. (j) If a peer review report indicates that a CPA firm or sole practitioner complies with the appropriate professional standards and practices set forth in the rules of the Department and no further remedial action is required, the Peer Review Administrator shall, after issuance of the final letter of acceptance, destroy all working papers and documents related to the peer review, other than report-related documents and documents evidencing completion of remedial actions, if any, in accordance with rules established by the Department. (k) (Blank). (Source: P.A. 103-309, eff. 1-1-24.)
225 ILCS 450/17
(225 ILCS 450/17) (from Ch. 111, par. 5518) (Section scheduled to be repealed on January 1, 2029) Sec. 17. Fees; returned checks; fines. The fees for the administration and enforcement of this Act, including, but not limited to, original licensure, registration, renewal, and restoration fees, shall be set by the Department by rule. The fees shall be nonrefundable. Any person who delivers a check or other payment to the Department that is returned to the Department unpaid by the financial institution upon which it is drawn shall pay to the Department, in addition to the amount already owed to the Department, a fine of $50. The fines imposed by this Section are in addition to any other discipline provided under this Act for unlicensed practice or practice on a nonrenewed license or registration. The Department shall notify the person that payment of fees and fines shall be paid to the Department by certified check or money order within 30 calendar days of the notification. If, after the expiration of 30 days from the date of the notification, the person has failed to submit the necessary remittance, the Department shall automatically terminate the license or registration or deny the application, without a hearing. If, after termination or denial, the person seeks a license or registration, the person shall apply to the Department for restoration or issuance of the license or registration and pay all fees and fines due to the Department. The Department may establish a fee for the processing of an application for restoration of a license or registration to pay all expenses of processing this application. The Department may waive the fines due under this Section in individual cases where the Department finds that the fines would be unreasonable or unnecessarily burdensome. (Source: P.A. 103-309, eff. 1-1-24.)
225 ILCS 450/17.1 Restoration
(225 ILCS 450/17.1) (from Ch. 111, par. 5518.1) (Section scheduled to be repealed on January 1, 2029) Sec. 17.1. Restoration. (a) Any registered CPA who has permitted the registrant's registration to expire or who has had the registrant's registration on inactive status may have the registration restored by making application to the Department and filing proof acceptable to the Department as defined by rule of the registrant's fitness to have the registration restored, which may include sworn evidence certifying to active practice in another jurisdiction satisfactory to the Department and by paying the required restoration fee. (b) Any licensed CPA who has permitted the licensee's license to expire or who has had the licensee's license on inactive status may have the license restored by (1) making application to the Department and filing proof acceptable to the Department as defined by rule of the licensee's fitness to have the license restored, including sworn evidence certifying to active practice in another jurisdiction satisfactory to the Department, (2) paying the required restoration fee, (3) submitting proof of the required continuing education and (4) in the case of a sole practitioner, satisfactory completion of peer review outlined in subsection (e) of Section 16, unless exempt from peer review under subsection (i) of Section 16. (c) Any firm that has permitted its license to expire may have its license restored by (1) making application to the Department and filing proof acceptable to the Department as defined by rule of its fitness to have its license restored, including sworn evidence certifying to active practice in another jurisdiction satisfactory to the Department, (2) paying the required restoration fee, and (3) satisfactory completion of peer review outlined in subsection (e) of Section 16, unless exempt from peer review under subsection (i) of Section 16. (d) If the licensed CPA or registered CPA has not maintained an active practice in another jurisdiction satisfactory to the Department, the Department shall determine, by an evaluation program established by rule, the licensee or registrant's fitness to resume active status and may require the applicant to complete a period of supervised experience. Any licensed CPA or registered CPA whose license or registration expired while (1) in Federal Service on active duty with the Armed Forces of the United States, or the State Militia called into service or training, or (2) in training or education under the supervision of the United States preliminary to induction into the military service, may have the license or registration renewed reinstated or restored without paying any lapsed renewal and restoration fees if within 2 years after honorable termination of such service, training or education except under conditions other than honorable, the Department is furnished with satisfactory evidence to the effect that the licensee or registrant has been so engaged and that the service, training, or education has been terminated. (Source: P.A. 103-309, eff. 1-1-24.)
225 ILCS 450/17.2
(225 ILCS 450/17.2) (from Ch. 111, par. 5518.2) (Section scheduled to be repealed on January 1, 2029) Sec. 17.2. Inactive status. (a) Any licensed or registered CPA with an active, unencumbered license or registration who notifies the Department in writing on forms prescribed by the Department, may elect to place the license or registration on an inactive status and shall, subject to rules of the Department, be excused from payment of renewal fees and completion of continuing education hours until the Department is notified in writing of the licensee or registrant's desire to resume active status. (b) Any licensed CPA requesting restoration from inactive status shall be required to pay the current renewal fee, shall be required to submit proof of the required continuing education, and shall be required to comply with any requirements established by rule. (c) Any registered CPA requesting restoration from inactive status shall be required to pay the current renewal fee and shall be required to comply with any requirements established by rule. (d) Any licensed CPA or registered CPA whose license is in an inactive status shall not perform accountancy activities outlined in Section 8.05 of this Act. (e) Any licensed CPA or registered CPA whose license or registration is in an inactive status shall not in any manner hold oneself out to the public as a CPA, except in accordance with subsection (f) of this Section. (f) Any licensed CPA whose license is in inactive status may use the title "CPA (inactive)" if: (1) the licensee is not performing accountancy activities outlined in Section 8.05; or (2) the licensee is performing governance functions on a non-profit volunteer board using the licensee's accountancy skills and competencies and complies with the following requirements: (A) the licensee discloses to the non-profit volunteer board and respective committees that the license is on inactive status; and (B) the licensee is not serving as an audit committee financial expert as defined in Section 407 of the federal Sarbanes-Oxley Act of 2002. (Source: P.A. 103-309, eff. 1-1-24.)
225 ILCS 450/17.3
(225 ILCS 450/17.3) (Section scheduled to be repealed on January 1, 2029) Sec. 17.3. Restoration of license from discipline. At any time after the successful completion of a term of indefinite probation, suspension, or revocation of a license or registration, the Department may restore the license or registration to active status, unless, after an investigation and a hearing, the Secretary determines that restoration is not in the public interest. No person or entity whose license, certification, or authority has been revoked as authorized in this Act may apply for restoration of that license, certification, or authority until such time as provided for in the Civil Administrative Code of Illinois. (Source: P.A. 102-222, eff. 1-1-22.)
225 ILCS 450/19 (Repealed)
(225 ILCS 450/19) Sec. 19. (Repealed). (Source: P.A. 93-683, eff. 7-2-04. Repealed by P.A. 98-254, eff. 8-9-13.)
225 ILCS 450/20.01
(225 ILCS 450/20.01) (from Ch. 111, par. 5521.01) (Section scheduled to be repealed on January 1, 2029) Sec. 20.01. Grounds for discipline; license or registration. (a) The Department may refuse to issue or renew, or may revoke, suspend, or reprimand any registration or registrant, any license or licensee, place a licensee or registrant on probation for a period of time subject to any conditions the Department may specify including requiring the licensee or registrant to attend continuing education courses or to work under the supervision of another licensee or registrant, impose a fine not to exceed $10,000 for each violation, restrict the authorized scope of practice, require a licensee or registrant to undergo a peer review program, assess costs as provided for under Section 20.4, or take other disciplinary or non-disciplinary action for any one or more of the following: (1) Violation of any provision of this Act or rule adopted by the Department under this Act or violation of professional standards. (2) Dishonesty, fraud, or deceit in obtaining, reinstating, or restoring a license or registration. (3) Cancellation, revocation, suspension, denial of licensure or registration, or refusal to renew a license or privileges under Section 5.2 for disciplinary reasons in any other U.S. jurisdiction, unit of government, or government agency for any cause. (4) Failure, on the part of a licensee under Section 13 or registrant under Section 16, to maintain compliance with the requirements for issuance or renewal of a license or registration or to report changes to the Department. (5) Revocation or suspension of the right to practice by or before any state or federal regulatory authority or by the Public Company Accounting Oversight Board. (6) Dishonesty, fraud, deceit, or gross negligence in the performance of services as a licensee or registrant or individual granted privileges under Section 5.2. (7) Conviction by plea of guilty or nolo contendere, finding of guilt, jury verdict, or entry of judgment or sentencing, including, but not limited to, convictions, preceding sentences of supervision, conditional discharge, or first offender probation, under the laws of any jurisdiction of the United States that is (i) a felony or (ii) a misdemeanor, an essential element of which is dishonesty, or that is directly related to the practice of public accounting. (8) Performance of any fraudulent act while holding a license or privilege issued under this Act or prior law. (9) Practicing on a revoked, suspended, or inactive license or registration. (10) Making or filing a report or record that the registrant or licensee knows to be false, willfully failing to file a report or record required by State or federal law, willfully impeding or obstructing the filing or inducing another person to impede or obstruct only those that are signed in the capacity of a licensed CPA or a registered CPA. (11) Aiding or assisting another person in violating any provision of this Act or rules promulgated hereunder. (12) Engaging in dishonorable, unethical, or unprofessional conduct of a character likely to deceive, defraud, or harm the public. (13) Habitual or excessive use or abuse of drugs, alcohol, narcotics, stimulants, or any other substance that results in the inability to practice with reasonable skill, judgment, or safety. (14) Directly or indirectly giving to or receiving from any person, firm, corporation, partnership, or association any fee, commission, rebate, or other form of compensation for any professional service not actually rendered. (15) Physical illness, including, but not limited to, deterioration through the aging process or loss of motor skill that results in the licensee or registrant's inability to practice under this Act with reasonable judgment, skill, or safety. (16) Solicitation of professional services by using false or misleading advertising. (17) Any conduct reflecting adversely upon the licensee's fitness to perform services while a licensee or individual granted privileges under Section 5.2. (18) Practicing or attempting to practice under a name other than the full name as shown on the license or registration or any other legally authorized name. (19) A finding by the Department that a licensee or registrant has not complied with a provision of any lawful order issued by the Department. (20) Making a false statement to the Department regarding compliance with continuing professional education or peer review requirements. (21) Failing to make a substantive response to a request for information by the Department within 30 days of the request. (b) (Blank). (b-5) All fines or costs imposed under this Section shall be paid within 60 days after the effective date of the order imposing the fine or costs or in accordance with the terms set forth in the order imposing the fine or cost. (c) In cases where the Department of Healthcare and Family Services has previously determined a licensee or a potential licensee is more than 30 days delinquent in the payment of child support and has subsequently certified the delinquency to the Department, the Department may refuse to issue or renew or may revoke or suspend that person's license or may take other disciplinary or non-disciplinary action against that person based solely upon the certification of delinquency made by the Department of Healthcare and Family Services in accordance with item (5) of subsection (a) of Section 2105-15 of the Department of Professional Regulation Law of the Civil Administrative Code of Illinois. (d) The Department may refuse to issue or may suspend without hearing, as provided for in the Code of Civil Procedure, the license or registration of any person who fails to file a return, to pay a tax, penalty, or interest shown in a filed return, or to pay any final assessment of tax, penalty, or interest, as required by any tax Act administered by the Illinois Department of Revenue, until such time as the requirements of any such tax Act are satisfied in accordance with subsection (g) of Section 2105-15 of the Department of Professional Regulation Law of the Civil Administrative Code of Illinois. (e) (Blank). (f) The determination by a court that a licensee or registrant is subject to involuntary admission or judicial admission as provided in the Mental Health and Developmental Disabilities Code will result in the automatic suspension of the license or registration. The licensee or registrant shall be responsible for notifying the Department of the determination by the court that the licensee or registrant is subject to involuntary admission or judicial admission as provided in the Mental Health and Developmental Disabilities Code. The suspension shall end only upon a finding by a court that the patient is no longer subject to involuntary admission or judicial admission, the issuance of an order so finding and discharging the patient, and the filing of a petition for restoration demonstrating fitness to practice. (g) In enforcing this Section, the Department, upon a showing of a possible violation, may compel, any licensee or registrant or any individual who has applied for licensure under this Act, to submit to a mental or physical examination and evaluation, or both, which may include a substance abuse or sexual offender evaluation, at the expense of the Department. The Department shall specifically designate the examining physician licensed to practice medicine in all of its branches or, if applicable, the multidisciplinary team involved in providing the mental or physical examination and evaluation, or both. The multidisciplinary team shall be led by a physician licensed to practice medicine in all of its branches and may consist of one or more or a combination of physicians licensed to practice medicine in all of its branches, licensed chiropractic physicians, licensed clinical psychologists, licensed clinical social workers, licensed clinical professional counselors, and other professional and administrative staff. Any examining physician or member of the multidisciplinary team may require any person ordered to submit to an examination and evaluation under this Section to submit to any additional supplemental testing deemed necessary to complete any examination or evaluation process, including, but not limited to, blood testing, urinalysis, psychological testing, or neuropsychological testing. The Department may order the examining physician or any member of the multidisciplinary team to provide to the Department any and all records, including business records, that relate to the examination and evaluation, including any supplemental testing performed. The Department may order the examining physician or any member of the multidisciplinary team to present testimony concerning this examination and evaluation of the licensee, registrant, or applicant, including testimony concerning any supplemental testing or documents relating to the examination and evaluation. No information, report, record, or other documents in any way related to the examination and evaluation shall be excluded by reason of any common law or statutory privilege relating to communication between the licensee, registrant, or applicant and the examining physician or any member of the multidisciplinary team. No authorization is necessary from the individual ordered to undergo an evaluation and examination for the examining physician or any member of the multidisciplinary team to provide information, reports, records, or other documents or to provide any testimony regarding the examination and evaluation. The individual to be examined may have, at the individual's own expense, another physician of the individual's choice present during all aspects of the examination. Failure of any individual to submit to mental or physical examination and evaluation, or both, when directed, shall result in an automatic suspension, without hearing, until such time as the individual submits to the examination. If the Department finds a licensee, registrant, or applicant unable to practice because of the reasons set forth in this Section, the Department shall require such licensee, registrant, or applicant to submit to care, counseling, or treatment by physicians approved or designated by the Department, as a condition for continued, reinstated, or renewed licensure to practice. When the Secretary immediately suspends a license or registration under this Section, a hearing upon such person's license or registration must be convened by the Department within 15 days after such suspension and completed without appreciable delay. The Department shall have the authority to review the subject's record of treatment and counseling regarding the impairment, to the extent permitted by applicable federal statutes and regulations safeguarding the confidentiality of medical records. Individuals licensed or registered under this Act, affected under this Section, shall be afforded an opportunity to demonstrate to the Department that they can resume practice in compliance with acceptable and prevailing standards under the provisions of the individual's license or registration. (Source: P.A. 103-309, eff. 1-1-24.)
225 ILCS 450/20.1
(225 ILCS 450/20.1) (from Ch. 111, par. 5522) (Section scheduled to be repealed on January 1, 2029) Sec. 20.1. Investigations; notice; hearing. (a) The Department may investigate the actions of an applicant, person, or entity holding or claiming to hold a license. (b) The Department shall, before revoking, suspending, placing on probation, reprimanding, or taking any other disciplinary or non-disciplinary action under Section 20.01 of this Act, at least 30 days before the date set for the hearing, (i) notify the accused in writing of the charges made and the time and place for the hearing on the charges, (ii) direct the accused to file a written answer to the charges with the Department under oath within 20 days after the service of the notice is made, and (iii) inform the accused that, if the Department fails to receive an answer, default shall be taken against the accused or the accused's license or registration may be suspended, revoked, placed on probationary status, or other disciplinary action taken with regard to the licensee, including limiting the scope, nature, or extent of the accused's practice, as the Department may consider proper. (c) With respect to determinations by a Peer Review Administrator duly appointed by the Department under subsection (f) of Section 16 of this Act that a licensee has failed to satisfactorily complete a peer review as required under subsection (e) of Section 16, the Department may consider the Peer Review Administrator's findings of fact as prima facie evidence, and upon request by a licensee for a hearing the Department shall review the record presented and hear arguments by the licensee or the licensee's counsel but need not conduct a trial or hearing de novo or accept additional evidence. (d) At the time and place fixed in the notice, the Department shall proceed to hear the charges and the parties or the parties' counsel shall be accorded ample opportunity to present any pertinent statements, testimony, evidence, and arguments. The Department may continue the hearing from time to time. (e) In case the person, after receiving the notice, fails to file an answer, the license or registration may, in the discretion of the Department, be suspended, revoked, placed on probationary status, or the Department may take whatever disciplinary action considered proper, including limiting the scope, nature, or extent of the person's practice or the imposition of a fine, without a hearing, if the act or acts charged constitute sufficient grounds for that action under this Act. The written notice may be served by registered or certified mail to the licensee or registrant's address of record or, if in the course of the administrative proceeding the party has previously designated a specific email address at which to accept electronic service for that specific proceeding, by sending a copy by email to an email address on record. (Source: P.A. 103-309, eff. 1-1-24.)
225 ILCS 450/20.2
(225 ILCS 450/20.2) (from Ch. 111, par. 5523) (Section scheduled to be repealed on January 1, 2029) Sec. 20.2. Subpoenas; depositions; oaths. (a) The Department may subpoena and bring before it any person to take the oral or written testimony or compel the production of any books, papers, records, or any other documents that the Secretary or the Secretary's designee deems relevant or material to any investigation or hearing conducted by the Department with the same fees and mileage as prescribed in civil cases in circuit courts of this State and in the same manner as prescribed by this Act and its rules. (b) The Secretary, any member of the Committee designated by the Secretary, a certified shorthand reporter, or any hearing officer appointed may administer oaths at any hearing which the Department conducts. Notwithstanding any statute or Department rule to the contrary, all requests for testimony, production of documents, or records shall be in accordance with this Act. (Source: P.A. 103-309, eff. 1-1-24.)
225 ILCS 450/20.3
(225 ILCS 450/20.3) (from Ch. 111, par. 5524) (Section scheduled to be repealed on January 1, 2029) Sec. 20.3. Required testimony. Any circuit court in the State of Illinois, upon the application of the licensee, registrant, or of the Department, may, by order duly entered, require the attendance and testimony of witnesses and the production of relevant documents, books, files, records, and papers before the Department at any hearing relative to a disciplinary action and the court may compel obedience to the order by proceedings for contempt. (Source: P.A. 98-254, eff. 8-9-13.)
225 ILCS 450/20.4
(225 ILCS 450/20.4) (from Ch. 111, par. 5525) (Section scheduled to be repealed on January 1, 2029) Sec. 20.4. Record of proceedings. (a) The Department, at its expense, shall provide a stenographer to take down the testimony and preserve a record of all proceedings at formal hearings. The Department shall furnish a transcript of that record to any person interested in that hearing upon payment of the reasonable cost established by the Department. (b) Any registrant or licensee who is found to have violated this Act or who fails to appear for a hearing to refuse to issue, restore, or renew a license or to discipline a license may be required by the Department to pay for the costs of the proceeding. These costs are limited to costs for court reporters, transcripts, and witness attendance and mileage fees. All costs imposed under this Section shall be paid within 60 days after the effective date of the order imposing the fine. (Source: P.A. 98-254, eff. 8-9-13.)
225 ILCS 450/20.5
(225 ILCS 450/20.5) (from Ch. 111, par. 5526) (Section scheduled to be repealed on January 1, 2029) Sec. 20.5. Rehearing; surrender of license. (a) In any hearing to refuse to issue, restore, or renew a license or to discipline a licensee or registrant, a copy of the Committee's report shall be served upon the respondent by the Department, either personally or as provided in this Act for the service of the notice of hearing. Within 20 days after such service, the respondent may present to the Department a motion in writing for a rehearing, which motion shall specify the particular grounds therefor. If no motion for rehearing is filed, then upon the expiration of the time specified for filing such a motion, or if a motion or rehearing is denied, then upon such denial the Secretary may enter an order in accordance with recommendations of the Committee except as provided in Section 20.7. If the respondent shall order from the reporting service, and pay for a transcript of the record within the time for filing a motion for rehearing, the 20 day period within which such a motion may be filed shall commence upon the delivery of the transcript to the respondent. (b) Whenever the Secretary believes that substantial justice has not been done in the disciplinary proceeding, the Secretary may order a rehearing by the same or different hearing officer. (c) Upon the suspension or revocation of a registration or license, the registrant or licensee shall be required to surrender to the Department the registration or license issued by the Department, and upon failure or refusal so to do, the Department may seize it. (Source: P.A. 98-254, eff. 8-9-13.)
225 ILCS 450/20.6
(225 ILCS 450/20.6) (from Ch. 111, par. 5526.6) (Section scheduled to be repealed on January 1, 2029) Sec. 20.6. Hearing officer. Notwithstanding the provisions of Section 20.2 of this Act, the Secretary shall have the authority to appoint any attorney duly licensed to practice law in the State of Illinois to serve as the hearing officer in any disciplinary action. The hearing officer shall have full authority to conduct the hearing. The hearing officer shall report the hearing officer's findings of fact, conclusions of law, and recommendations to the Committee. (Source: P.A. 103-309, eff. 1-1-24.)
225 ILCS 450/20.7
(225 ILCS 450/20.7) (Section scheduled to be repealed on January 1, 2029) Sec. 20.7. Findings and recommendations. (a) The Committee shall review the report of the hearing officer and present its findings of fact, conclusions of law, and recommendations to the Secretary. The report of the findings and recommendations of the Committee shall be the basis for the Secretary's order for refusing to issue, restore, or renew a license or registration, or otherwise discipline a licensee or registrant. (b) If the Secretary disagrees in any regard with the report of the Committee or hearing officer, the Secretary may issue an order contrary to the report. (c) The findings are not admissible in evidence against the person in a criminal prosecution brought for the violation of this Act, but the hearing and findings are not a bar to a criminal prosecution brought for the violation of this Act. (Source: P.A. 103-309, eff. 1-1-24.)
225 ILCS 450/20.8
(225 ILCS 450/20.8) (Section scheduled to be repealed on January 1, 2029) Sec. 20.8. Summary suspension. The Secretary may summarily suspend the license or registration without a hearing, simultaneously with the institution of proceedings for a hearing under Section 20.1 of this Act, if the Secretary finds the evidence indicates that continuation in practice would constitute an imminent danger to the public. In the event that the Secretary summarily suspends a license without a hearing, a hearing by the Department shall be held within 30 days after the suspension has occurred and shall be concluded as expeditiously as possible. (Source: P.A. 98-254, eff. 8-9-13.)
225 ILCS 450/21
(225 ILCS 450/21) (from Ch. 111, par. 5527) (Section scheduled to be repealed on January 1, 2029) Sec. 21. Administrative review; certification of record; order as prima facie proof. (a) All final administrative decisions of the Department hereunder shall be subject to judicial review pursuant to the provisions of the Administrative Review Law, and all amendments and modifications thereof, and the rules adopted pursuant thereto. The term "administrative decision" is defined as in Section 3-101 of the Code of Civil Procedure. Proceedings for judicial review shall be commenced in the Circuit Court of the county in which the party applying for review resides; provided, that if such party is not a resident of this State, the venue shall be in Sangamon, Champaign, or Cook County. (b) The Department shall not be required to certify any record to the court or file any answer in court or otherwise appear in any court in a judicial review proceeding, unless and until the Department has received from the plaintiff payment of the costs of furnishing and certifying the record, which costs shall be established by the Department. Failure on the part of the plaintiff to file such receipt in court shall be grounds for dismissal of the action. (c) An order of disciplinary action or a certified copy thereof, over the seal of the Department and purporting to be signed by the Secretary or authorized agent of the Secretary, shall be prima facie proof, subject to being rebutted, that: (1) the signature is the genuine signature of the Secretary or authorized agent of the Secretary; (2) the Secretary or authorized agent of the Secretary is duly appointed and qualified; and (3) the Committee and the members thereof are qualified to act. (Source: P.A. 103-309, eff. 1-1-24.)
225 ILCS 450/26
(225 ILCS 450/26) (from Ch. 111, par. 5532) (Section scheduled to be repealed on January 1, 2029) Sec. 26. Rules and regulations. The Department and Board shall adopt all necessary and reasonable rules and regulations for the effective administration and enforcement of the provisions of this Act; and without limiting the foregoing the Board shall adopt and prescribe rules and regulations for a fair and wholly impartial method of determining the qualifications of applicants for examination and for a fair and wholly impartial method of examination of persons under this Act and may establish rules for subjects conditioned and for the transfer of credits from other jurisdictions with respect to subjects passed. (Source: P.A. 92-457, eff. 7-1-04; 93-683, eff. 7-2-04.)
225 ILCS 450/27
(225 ILCS 450/27) (from Ch. 111, par. 5533) (Section scheduled to be repealed on January 1, 2029) Sec. 27. Confidentiality of licensee's and registrant's records. A licensed or registered CPA shall not be required by any court to divulge information or evidence which has been obtained in the licensee or registrant's confidential capacity as a licensed or registered CPA. This Section shall not apply to any investigation or hearing undertaken pursuant to this Act. (Source: P.A. 103-309, eff. 1-1-24.)
225 ILCS 450/28
(225 ILCS 450/28) (from Ch. 111, par. 5534) (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.)
225 ILCS 450/30
(225 ILCS 450/30) (from Ch. 111, par. 5535) (Section scheduled to be repealed on January 1, 2029) Sec. 30. Injunctions; cease and desist. (a) If any person or entity violates any provision of this Act, the Secretary may, in the name of the people of the State of Illinois by the Attorney General of the State of Illinois or the State's Attorney of any county in which the violation is alleged to have occurred, petition for an order enjoining the violation or for an order enforcing compliance with this Act. Upon the filing of a verified petition in court, the court may issue a temporary restraining order, without notice or bond, and may preliminarily and permanently enjoin the violation. If it is established that the person has violated or is violating the injunction, the court may punish the offender for contempt of court. The injunction proceeding shall be in addition to and not in lieu of any penalties or other remedies provided by this Act. No injunction shall issue under this section against any person for any act exempted under Section 11 of this Act. (b) If any person shall practice as a licensed CPA or a registered CPA or hold oneself out as a licensed CPA or registered CPA without being licensed or registered under the provisions of this Act then any licensed CPA or registered CPA, any interested party, or any person injured thereby may, in addition to the Department, petition for relief as provided in subsection (a). (c) Whenever in the opinion of the Department any person violates any provision of this Act, the Department may issue a rule to show cause why an order to cease and desist should not be entered against the person. The rule shall clearly set forth the grounds relied upon by the Department and shall provide a period of 7 days from the date of the rule to file an answer to the satisfaction of the Department. Failure to answer to the satisfaction of the Department shall cause an order to cease and desist to be issued forthwith. (Source: P.A. 103-309, eff. 1-1-24.)
225 ILCS 450/30.1 Liability
(225 ILCS 450/30.1) (from Ch. 111, par. 5535.1) (Section scheduled to be repealed on January 1, 2029) Sec. 30.1. Liability. No person, partnership, corporation, or other entity licensed or authorized to practice under this Act or any of its employees, partners, members, officers or shareholders shall be liable to persons not in privity of contract with such person, partnership, corporation, or other entity for civil damages resulting from acts, omissions, decisions or other conduct in connection with professional services performed by such person, partnership, corporation, or other entity, except for: (1) such acts, omissions, decisions or conduct that constitute fraud or intentional misrepresentations, or (2) such other acts, omissions, decisions or conduct, if such person, partnership or corporation was aware that a primary intent of the client was for the professional services to benefit or influence the particular person bringing the action; provided, however, for the purposes of this subparagraph (2), if such person, partnership, corporation, or other entity (i) identifies in writing to the client those persons who are intended to rely on the services, and (ii) sends a copy of such writing or similar statement to those persons identified in the writing or statement, then such person, partnership, corporation, or other entity or any of its employees, partners, members, officers or shareholders may be held liable only to such persons intended to so rely, in addition to those persons in privity of contract with such person, partnership, corporation, or other entity. (Source: P.A. 98-254, eff. 8-9-13.)
225 ILCS 450/30.2
(225 ILCS 450/30.2) (from Ch. 111, par. 5535.2) (Section scheduled to be repealed on January 1, 2029) Sec. 30.2. Contributory fault. Except in causes of action based on actual fraud or intentional misrepresentation, the principles of liability set forth in Sections 2-1115.05, 2-1116, and 2-1117 of the Code of Civil Procedure shall apply to all claims for civil damages brought against any person, partnership, corporation, or any other entity registered, licensed, or practicing under this Act, or any of its employees, partners, members, officers, or shareholders that are alleged to result from acts, omissions, decisions, or other conduct in connection with professional services. This Section applies to causes of action accruing on or after the effective date of this amendatory Act of 1992. This amendatory Act of 1995 applies to causes of action accruing on or after its effective date. (Source: P.A. 98-254, eff. 8-9-13.)
225 ILCS 450/30.3
(225 ILCS 450/30.3) (Section scheduled to be repealed on January 1, 2029) Sec. 30.3. Confidentiality of peer review records. (a) The proceedings, records, and work papers of a review committee shall be privileged and shall not be subject to discovery, subpoena, or other means of legal process or introduction into evidence in any civil action, arbitration, or administrative proceeding and no member of a review committee or person involved in a peer review program shall be required or permitted to testify in any civil action, arbitration, or administrative proceeding regarding any matters produced, presented, disclosed, or discussed during or in connection with the peer review process, or regarding any findings, recommendations, evaluations, opinions, or other actions of those committees, or any member of a committee. (b) Information, documents, or records that are otherwise publicly available are not to be construed as immune from discovery or use in any civil action, arbitration, or administrative proceeding merely because they were presented or considered in connection with a peer review. Subsection (a) shall not be construed to protect materials prepared in connection with a particular engagement merely because they happen to subsequently be presented or considered as part of a peer review; nor does the privilege apply to disputes between review committees and persons or CPA firms subject to a peer review arising from the performance of a review. (Source: P.A. 98-254, eff. 8-9-13.)
225 ILCS 450/30.4
(225 ILCS 450/30.4) (Section scheduled to be repealed on January 1, 2029) Sec. 30.4. Prohibited practice. (a) No licensed CPA or CPA firm may provide contemporaneously with an audit those non-auditing services referenced in subsection (g) of Section 10A of the federal Securities Exchange Act of 1934, as amended, to a company, excluding a not-for-profit organization, that (1) is not required to file periodic information, documents, and reports pursuant to the Securities Exchange Act of 1934 and (2) during the previous fiscal year, had annual revenues exceeding $50,000,000 or more than 500 employees. (b)(1) A licensed CPA or CPA firm is exempted from the prohibition in subsection (a) of this Section 30.4 if: (A) the licensed CPA or CPA firm presents written notice of the contemporaneous provision of auditing and non-auditing services to the company prior to the commencement of the contemporaneous provision of the services; and (B) the president or chief executive officer of the company to which the contemporaneous auditing and non-auditing services are to be provided subsequently signs an acknowledgement that the company is aware of and agrees to the contemporaneous provision of the auditing and non-auditing services. (2) A licensed CPA or CPA firm waives the exemption provided for in paragraph (1) of this subsection (b) if the licensed CPA or CPA firm engages in criminal activity or willful or wanton negligence regarding the provision of contemporaneous auditing and non-auditing services to the company. (c) A violation of this Section shall subject a licensed CPA or CPA firm to the provisions of Section 20.01 of this Act. (d) Nothing in this Section shall be construed to authorize or permit the provision of any services by a licensed CPA or CPA firm that would result in a lack of independence under applicable ethics standards of the accounting profession. (Source: P.A. 98-254, eff. 8-9-13.)
225 ILCS 450/30.5
(225 ILCS 450/30.5) (Section scheduled to be repealed on January 1, 2029) Sec. 30.5. Improper influence on the conduct of audits. (a) It shall be unlawful for any officer or director of a company that is not required to file periodic information, documents, and reports pursuant to the federal Securities Exchange Act of 1934, or any other person acting under the direction thereof, to take any action to fraudulently influence, coerce, manipulate, or mislead any licensed CPA engaged in the performance of an audit of the financial statements of that company for the purpose of rendering the financial statements being audited materially misleading. (b) A person who violates this Section is guilty of a Class 4 felony. (Source: P.A. 98-254, eff. 8-9-13.)
225 ILCS 450/30.6
(225 ILCS 450/30.6) (Section scheduled to be repealed on January 1, 2029) Sec. 30.6. Misleading behavior by licensees. (a) It shall be unlawful for any licensee to intentionally mislead a company that is not required to file periodic information, documents, and reports pursuant to the federal Securities Exchange Act of 1934 by falsifying records it creates as part of an audit of the company. (b) A person who violates this Section is guilty of a Class 4 felony. (Source: P.A. 98-254, eff. 8-9-13.)
225 ILCS 450/30.8 Confidentiality
(225 ILCS 450/30.8) (Section scheduled to be repealed on January 1, 2029) Sec. 30.8. Confidentiality. All information collected by the Department in the course of an examination or investigation of a licensee, registrant, or applicant, including, but not limited to, any complaint against a licensee or registrant filed with the Department and information collected to investigate any such complaint, shall be maintained for the confidential use of the Department and shall not be disclosed. The Department shall not disclose the information to anyone other than law enforcement officials, regulatory agencies that have an appropriate regulatory interest as determined by the Secretary, or a party presenting a lawful subpoena to the Department. Information and documents disclosed to a federal, State, county, or local law enforcement agency shall not be disclosed by the agency for any purpose to any other agency or person. A formal complaint filed against a licensee or registrant by the Department or any other issued by the Department against a licensee, registrant, or applicant shall be a public record, except as otherwise prohibited by law. (Source: P.A. 98-254, eff. 8-9-13.)
225 ILCS 450/30.9 (Repealed)
(225 ILCS 450/30.9) Sec. 30.9. (Repealed). (Source: P.A. 98-1040, eff. 8-25-14. Repealed internally, eff. 7-1-16.)
225 ILCS 450/31
(225 ILCS 450/31) (from Ch. 111, par. 5536) (Section scheduled to be repealed on January 1, 2029) Sec. 31. Home rule. The regulation, licensing, and registration of accountants and CPA firms are exclusive powers and functions of the State. A home rule may not regulate or license accountants or CPA firms. This Section is a denial and limitation of home rule powers and functions under subsection (h) of Section 6 of Article VII of the Illinois Constitution. (Source: P.A. 98-254, eff. 8-9-13.)
225 ILCS 450/32 Fund
(225 ILCS 450/32) (from Ch. 111, par. 5537) (Section scheduled to be repealed on January 1, 2029) Sec. 32. Fund. All moneys received by the Department of Professional Regulation under this Act shall be deposited into the Registered Certified Public Accountants' Administration and Disciplinary Fund, which is hereby created as a special fund in the State Treasury. The funds in the account shall be used by the Department, as appropriated, exclusively for expenses of the Department, or the Committee, in the administration of this Act. Moneys in the Registered Certified Public Accountants' Administration and Disciplinary Fund may be invested and reinvested, with all earnings received from the investments to be deposited into the Registered Certified Public Accountants' Administration and Disciplinary Fund. Moneys from the Fund may also be used for direct and allocable indirect costs related to the public purposes of the Department of Professional Regulation. Moneys in the Fund may be transferred to the Professions Indirect Cost Fund as authorized by Section 2105-300 of the Department of Professional Regulation Law (20 ILCS 2105/2105-300). (Source: P.A. 98-254, eff. 8-9-13.)
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.ilga.gov/legislation/ilcs/ilcs.aspFetched: 10/17/2026