Section 760.653  CPA Firm Registration and Claims

a)         A CPA firm licensed under the Illinois Public Accounting Act [225 ILCS 450] may register with the administrator pursuant to Section 15-1302(g) of the Act by completing an electronic form on the administrator's website and shall provide the administrator with a digital copy of its current CPA Firm license. The administrator may not charge any fee in connection with the registration of a CPA firm under this Section.

b)         As part of the registration process, a natural person with authorization to legally bind the CPA firm shall attest under penalty of perjury that the person has read and understands all relevant provisions of the Act and this Part and the CPA firm will adhere to all relevant provisions.

c)         The administrator may refuse to register or may suspend or revoke a registration for a CPA firm on any of the following grounds:

1)         The CPA firm has made any misrepresentations or false statements or concealed any material fact relevant to their representation of a client pursuant to the Act.

2)         The CPA firm is insolvent.

3)         The CPA firm has conducted or is about to engage in dishonorable, unethical, or unprofessional conduct related to their services pursuant to the Act of a character likely to deceive, defraud, or harm the public.

4)         The CPA firm fails to make a substantive response to a request for information by the administrator within 30 days after the request.

5)         The CPA firm, including any partner, member, officer, or director thereof, has intentionally violated any provision of the Act or this Part or a valid order entered by the administrator under the Act.

6)         The CPA firm engaged in solicitation of professional services related to the Act by using false or misleading advertising.

7)         The Illinois Department of Financial and Professional Regulation has suspended or revoked the CPA Firm license.

d)         Process for denial, suspension, or revocation of registration.

1)         If the administrator determines that registration should be denied, suspended, or revoked, then the CPA firm shall be sent a notice of intent to deny, suspend, or revoke the registration and the CPA firm shall be given the opportunity to request, within 20 days after the notice, a hearing on the suspension or revocation.

2)         Any hearing on the denial, suspension, or revocation shall be conducted in accordance with 74 Ill. Adm. Code 730.

(Source:  Added at 50 Ill. Reg. 778, effective December 31, 2025)