TITLE 68: PROFESSIONS AND OCCUPATIONS CHAPTER VII: DEPARTMENT OF FINANCIAL AND PROFESSIONAL REGULATION SUBCHAPTER b: PROFESSIONS AND OCCUPATIONS PART 1430 PUBLIC ACCOUNTING ACT (PROFESSIONAL CONDUCT) The General Assembly's Illinois Administrative Code database includes only those rulemakings that have been permanently adopted. This menu will point out the Sections on which an emergency rule (valid for a maximum of 150 days, usually until replaced by a permanent rulemaking) exists. The emergency rulemaking is linked through the notation that follows the Section heading in the menu. SUBPART A: GENERAL INFORMATION Section 1430.300 Preamble Section 1430.500 Definitions Section 1430.800 Applicability of Rules SUBPART B: INDEPENDENCE, INTEGRITY AND OBJECTIVITY Section 1430.1010 Independence Section 1430.1020 Integrity and Objectivity Section 1430.1030 Provision of Non-Audit Services SUBPART C: COMPETENCE AND TECHNICAL STANDARDS Section 1430.2010 Competence Section 1430.2020 Auditing Standards Section 1430.2030 Accounting Principles Section 1430.2040 Forecasts SUBPART D: RESPONSIBILITIES TO CLIENTS Section 1430.3010 Confidential Client Information Section 1430.3020 Contingent Fees SUBPART E: RESPONSIBILITIES TO COLLEAGUES Section 1430.4010 Relationships Between Accountants SUBPART F: OTHER RESPONSIBILITIES AND PRACTICES Section 1430.5010 Acts Discreditable Section 1430.5030 Commissions and Referral Fees Section 1430.5040 Incompatible Occupations Section 1430.5050 Form of Organization and Name SUBPART G: GENERAL PROVISIONS Section 1430.6010 Rules and Regulations Section 1430.6020 Suspension or Modification of Rules Section 1430.6030 Construction of Rules Section 1430.APPENDIX A Generally Accepted Auditing Standards Section 1430.APPENDIX B Resolution of Council Regarding Accounting Principles

AUTHORITY: Implementing Section 19 of the Illinois Public Accounting Act [225 ILCS 450/19] and authorized by Section 2105-15(7) of the Civil Administrative Code of Illinois [20 ILCS 2105/2105-15(7)].

SOURCE: Rules of Professional Conduct for the Illinois Public Accounting Act, effective September 2, 1976; codified at 5 Ill. Reg. 11061; transferred from Chapter I, 68 Ill. Adm. Code 430 (Department of Registration and Education) to Chapter VII, 68 Ill. Adm. Code 1430 (Department of Professional Regulation) pursuant to P.A. 85-225 effective January 1, 1988, at 12 Ill. Reg. 2973; amended at 17 Ill. Reg. 13487, effective July 30, 1993; amended at 29 Ill. Reg. 16433, effective October 13, 2005.