093_HB3884

 
                                     LRB093 14117 AMC 19583 b

 1        AN ACT concerning accounting.

 2        Be it enacted by the People of  the  State  of  Illinois,
 3    represented in the General Assembly:

 4        Section 5.  The Illinois Public Accounting Act is amended
 5    by  changing  Sections 0.03, 1, 2, 4, 16, 20.01, and 20.1 and
 6    adding Sections 16.1 and 20.02 as follows:

 7        (225 ILCS 450/0.03) (from Ch. 111, par. 5500.03)
 8        (Section scheduled to be repealed on January 1, 2014)
 9        (Text of Section before amendment by P.A. 92-457)
10        Sec. 0.03.  Definitions. As used in this Act, unless  the
11    context otherwise requires:
12        (a)  "Certified  Public  Accountant" means any person who
13    has  been  issued  and  holds  a  current,  registered,   and
14    unrevoked  certificate  as a certified public accountant from
15    the University of Illinois.
16        (b)  "Public Accountant" means any person licensed  under
17    this Act.
18        (c)  "Department"  means  the  Department of Professional
19    Regulation.
20        (d)  "Director"  means  the  Director   of   Professional
21    Regulation.
22        (e)  "Committee"  means  the  Illinois Public Accountants
23    Registration Committee appointed by the Director.
24        (f)  "License", "licensee" and "licensure" refers to  the
25    authorization to practice under the provisions of this Act.
26        (g)  "Peer  review  program" means a study, appraisal, or
27    review of one or more aspects of the professional work  of  a
28    person   or  firm  certified  or  licensed  under  this  Act,
29    including quality review, peer review,  practice  monitoring,
30    quality    assurance,   and   similar   programs   undertaken
31    voluntarily or in response to membership  requirements  in  a
 
                            -2-      LRB093 14117 AMC 19583 b
 1    professional  organization,  or  as  a  prerequisite  to  the
 2    providing   of   professional   services   under   government
 3    requirements,  or  any  similar internal review or inspection
 4    that is required by professional standards.
 5        (h)  "Review  committee"  means  any  person  or  persons
 6    conducting, reviewing, administering, or supervising  a  peer
 7    review program.
 8        (i)  "University" means the University of Illinois.
 9        (j)  "Board"  means  the  Board  of Examiners established
10    under Section 2.
11    (Source: P.A. 88-36.)

12        (Text of Section after amendment by P.A. 92-457)
13        Sec. 0.03.  Definitions. As used in this Act, unless  the
14    context otherwise requires:
15        (a)  "Certified  Public  Accountant" means any person who
16    has  been  issued  and  holds  a  current,  registered,   and
17    unrevoked  certificate  as a certified public accountant from
18    the Board of Examiners.
19        (b)  "Licensed Certified  Public  Accountant"  means  any
20    person licensed under this Act.
21        (c)  (Blank).
22        (d)  (Blank).
23        (e)  (Blank).
24        (f)  "License",  "licensee" and "licensure" refers to the
25    authorization to practice under the provisions of this Act.
26        (g)  "Peer review program" means a study,  appraisal,  or
27    review  of  one or more aspects of the professional work of a
28    person  or  firm  certified  or  licensed  under  this   Act,
29    including  quality  review, peer review, practice monitoring,
30    quality   assurance,   and   similar   programs    undertaken
31    voluntarily  or  in  response to membership requirements in a
32    professional  organization,  or  as  a  prerequisite  to  the
33    providing   of   professional   services   under   government
34    requirements, or any similar internal  review  or  inspection
 
                            -3-      LRB093 14117 AMC 19583 b
 1    that is required by professional standards.
 2        (h)  "Review  committee"  means  any  person  or  persons
 3    conducting,  reviewing,  administering, or supervising a peer
 4    review program.
 5        (i)  "University" means the University of Illinois.
 6        (j)  "Board" means the  Board  of  Examiners  established
 7    under Section 2.
 8    (Source: P.A. 92-457, eff. 7-1-04.)

 9        (225 ILCS 450/1) (from Ch. 111, par. 5501)
10        (Section scheduled to be repealed on January 1, 2014)
11        (Text of Section before amendment by P.A. 92-457)
12        Sec.  1.  Any person, eighteen years of age or older, who
13    has received from the  University  of  Illinois,  hereinafter
14    called the University, a certificate of his qualifications as
15    hereinafter provided and who holds a current, registered, and
16    unrevoked  certificate,  shall  be  styled  and  known  as  a
17    "Certified  Public  Accountant,"  and  no  other person shall
18    assume such title or use the  abbreviation  "C.P.A."  or  any
19    words  or  letters to indicate that the person using the same
20    is a certified public accountant.
21    (Source: P.A. 83-291.)

22        (Text of Section after amendment by P.A. 92-457)
23        Sec. 1.  Any person, eighteen years of age or older,  who
24    has   received   from   the   Board   a  certificate  of  his
25    qualifications  as  hereinafter  provided  and  who  holds  a
26    current, registered,  and  unrevoked  certificate,  shall  be
27    styled  and  known as a "Certified Public Accountant," and no
28    other person shall assume such title or use the  abbreviation
29    "C.P.A."  or any words or letters to indicate that the person
30    using the same is a certified public accountant.
31    (Source: P.A. 92-457, eff. 7-1-04.)

32        (225 ILCS 450/2) (from Ch. 111, par. 5502)
 
                            -4-      LRB093 14117 AMC 19583 b
 1        (Section scheduled to be repealed on January 1, 2014)
 2        (Text of Section before amendment by P.A. 92-457)
 3        Sec. 2.  Examinations. The  University  shall  appoint  a
 4    Board of Examiners that shall determine the qualifications of
 5    persons  applying  for  certificates and shall make rules for
 6    and conduct examinations for determining the qualifications.
 7        The Board shall consist of 9 examiners,  at  least  7  of
 8    whom  shall be certified public accountants in this State who
 9    have been residents of  this  State  for  at  least  5  years
10    immediately preceding their appointment.  One shall be either
11    an  accountant  of  the grade herein described or an attorney
12    licensed and residing in  this  State  and  one  shall  be  a
13    certified  public  accountant  who  is  an  active or retired
14    educator residing in this State.  The term of office of  each
15    examiner  shall be 3 years, except that upon the enactment of
16    this amendatory Act of 1993, those members currently  serving
17    on  the  Board  shall continue to serve the duration of their
18    terms, one additional examiner shall be appointed for a  term
19    of  one  year, one additional examiner for a term of 2 years,
20    and 2 additional examiners for a term of  3  years.   As  the
21    term  of  each  examiner  expires,  the  appointment shall be
22    filled for a term of 3 years from  the  date  of  expiration.
23    Any Board member who has served as a member for 6 consecutive
24    years  shall  not be eligible for reappointment until 2 years
25    after the end of the term in which the sixth consecutive year
26    of service occurred.
27        Within 120 days after the end of each State fiscal  year,
28    the  Board  shall make an annual report of its activities for
29    the preceding  fiscal  year  to  the  Governor,  the  General
30    Assembly,  and the public.  This report shall set forth, at a
31    minimum, the number of complaints  received,  the  number  of
32    investigations  undertaken,  the  number  of  cases  in which
33    discipline  was  imposed,  and  a  complete   operating   and
34    financial statement covering its operations during the year.
 
                            -5-      LRB093 14117 AMC 19583 b
 1        The  time  and place of holding the examinations shall be
 2    determined by the Board and shall be duly advertised  by  the
 3    Board.
 4        The  examination  shall test the applicant's knowledge of
 5    accounting, auditing, and other related subjects, if any,  as
 6    the  Board  may deem advisable.  A candidate must be examined
 7    in all subjects except that a candidate who has passed  in  2
 8    or  more  subjects  and  who attained a minimum grade in each
 9    subject failed as may be  established  by  Board  regulations
10    shall  have  the  right  to  be  re-examined in the remaining
11    subjects  at  one  or  more  of   the   next   6   succeeding
12    examinations.
13        The  Board may in certain cases waive or defer any of the
14    requirements of this Section regarding the  circumstances  in
15    which  the various Sections of the examination must be passed
16    upon a showing that, by reasons of circumstances  beyond  the
17    applicant's  control,  the  applicant  was unable to meet the
18    requirement.
19        Applicants may also be required to pass an examination on
20    the rules of professional conduct,  as  determined  by  Board
21    rule to be appropriate.
22        The examinations shall be given at least twice a year.
23        Any  application,  document or other information filed by
24    or concerning an applicant and any examination grades  of  an
25    applicant  shall  be  deemed  confidential  and  shall not be
26    disclosed to anyone without the prior written  permission  of
27    the  applicant, except that it is hereby deemed in the public
28    interest that the names and addresses only of all  applicants
29    shall   be   a  public  record  and  be  released  as  public
30    information.  Nothing herein shall  prevent  the  Board  from
31    making  public announcement of the names of persons receiving
32    certificates under this Act.
33        The Board shall adopt all necessary and reasonable  rules
34    and  regulations  for  the  effective  administration  of the
 
                            -6-      LRB093 14117 AMC 19583 b
 1    Sections  of  this  Act  for  which  it   is   charged   with
 2    administering.   Without  limiting  the  foregoing, the Board
 3    shall adopt and prescribe rules and regulations  for  a  fair
 4    and   wholly   and   impartial   method  of  determining  the
 5    qualifications of applicants for examination and for  a  fair
 6    and  wholly  and  impartial  method of examination of persons
 7    under  Section  2  and  may  establish  rules  for   subjects
 8    conditioned  and  for  the  transfer  of  credits  from other
 9    jurisdictions with respect to subjects passed.
10    (Source: P.A. 88-36.)

11        (Text of Section after amendment by P.A. 92-457)
12        Sec. 2.  Examinations. The Governor shall appoint a Board
13    of Examiners  that  shall  determine  the  qualifications  of
14    persons  applying  for  certificates and shall make rules for
15    and conduct examinations for determining the  qualifications.
16    The  Board  shall consist of not less than 9 nor more than 11
17    examiners, as determined by Board rule,  including  2  public
18    members.  The remainder shall be certified public accountants
19    in this State who have been residents of this  State  for  at
20    least 5 years immediately preceding their appointment, except
21    that one shall be either a certified public accountant of the
22    grade  herein  described or an attorney licensed and residing
23    in this State and one shall be a certified public  accountant
24    who  is an active or retired educator residing in this State.
25    The term of office of each examiner shall be 3 years,  except
26    that  upon  the  enactment of this amendatory Act of the 92nd
27    General Assembly, those  members  currently  serving  on  the
28    Board  shall  continue  to serve the duration of their terms,
29    one additional examiner shall be appointed for a term of  one
30    year,  one additional examiner for a term of 2 years.  As the
31    term of each  examiner  expires,  the  appointment  shall  be
32    filled  for  a  term  of 3 years from the date of expiration.
33    Any Board member who has served as a member for 6 consecutive
34    years shall not be eligible for reappointment until  2  years
 
                            -7-      LRB093 14117 AMC 19583 b
 1    after the end of the term in which the sixth consecutive year
 2    of service occurred, except that members of the Board serving
 3    on  the  effective date of this Section shall be eligible for
 4    appointment  to  one  additional  3-year  term.   Where   the
 5    expiration  of  any member's term shall result in less than 9
 6    11 members then  serving  on  the  Board,  the  member  shall
 7    continue to serve until his or her successor is appointed and
 8    has  qualified.  The  Governor  may terminate the term of any
 9    member of the Board at any time for cause.
10        Within 120 days after the end of each State fiscal  year,
11    the  Board  shall make an annual report of its activities for
12    the preceding  fiscal  year  to  the  Governor,  the  General
13    Assembly,  and the public.  This report shall set forth, at a
14    minimum, the number of complaints  received,  the  number  of
15    investigations  undertaken,  the  number  of  cases  in which
16    discipline  was  imposed,  and  a  complete   operating   and
17    financial statement covering its operations during the year.
18        The  time  and place of holding the examinations shall be
19    determined by the Board and shall be duly advertised  by  the
20    Board.
21        The  examination  shall test the applicant's knowledge of
22    accounting, auditing, and other related subjects, if any,  as
23    the  Board  may deem advisable.  A candidate must be examined
24    in all subjects except that a candidate who has passed  in  2
25    or  more  subjects  and  who attained a minimum grade in each
26    subject failed as may be  established  by  Board  regulations
27    shall  have  the  right  to  be  re-examined in the remaining
28    subjects  at  one  or  more  of   the   next   6   succeeding
29    examinations.
30        The  Board may in certain cases waive or defer any of the
31    requirements of this Section regarding the  circumstances  in
32    which  the various Sections of the examination must be passed
33    upon a showing that, by reasons of circumstances  beyond  the
34    applicant's  control,  the  applicant  was unable to meet the
 
                            -8-      LRB093 14117 AMC 19583 b
 1    requirement.
 2        On and after July 1, 2004, applicants shall may  also  be
 3    required  to pass an examination on the rules of professional
 4    conduct, as determined  by  Board  rule  to  be  appropriate,
 5    before  they  may  be  awarded  a  certificate as a certified
 6    public accountant.
 7        The examinations shall be given at least twice a year.
 8        Any application, document or other information  filed  by
 9    or  concerning  an applicant and any examination grades of an
10    applicant shall be  deemed  confidential  and  shall  not  be
11    disclosed  to  anyone without the prior written permission of
12    the applicant, except that it is hereby deemed in the  public
13    interest  that the names and addresses only of all applicants
14    shall  be  a  public  record  and  be  released   as   public
15    information.   Nothing  herein  shall  prevent the Board from
16    making public announcement of the names of persons  receiving
17    certificates under this Act.
18        The  Board shall adopt all necessary and reasonable rules
19    and regulations for the effective administration of this Act.
20    Without limiting the foregoing, the  Board  shall  adopt  and
21    prescribe  rules  and  regulations  for a fair and wholly and
22    impartial  method  of  determining  the   qualifications   of
23    applicants  for  examination  and  for  a fair and wholly and
24    impartial method of examination of persons  under  Section  2
25    and  may establish rules for subjects conditioned and for the
26    transfer of credits from other jurisdictions with respect  to
27    subjects passed.
28    (Source: P.A. 92-457, eff. 7-1-04.)

29        (225 ILCS 450/4) (from Ch. 111, par. 5505)
30        (Section scheduled to be repealed on January 1, 2014)
31        Sec.   4.  The  provisions  of  this  Act  shall  not  be
32    construed to invalidate any certificates as certified  public
33    accountants  issued  by  the  University  under  "An  Act  to
 
                            -9-      LRB093 14117 AMC 19583 b
 1    regulate  the profession of public accountants", approved May
 2    15, 1903, as amended, or any certificates as Certified Public
 3    Accountants issued by the University under Section 4  of  "An
 4    Act  to  regulate  the  practice  of public accounting and to
 5    repeal certain acts therein named", approved July  22,  1943,
 6    as amended, which certificates shall be valid and in force as
 7    though  issued  under  the  provisions  of  this  Act, unless
 8    suspended or revoked under the provisions of Section 20.02 of
 9    this Act.
10    (Source: P.A. 83-291.)

11        (225 ILCS 450/16) (from Ch. 111, par. 5517)
12        (Section scheduled to be repealed on January 1, 2014)
13        (Text of Section before amendment by P.A. 92-457)
14        Sec. 16. Expiration and renewal of licenses;  renewal  of
15    registration; continuing education.
16        (a)  The  expiration  date  and  renewal  period for each
17    license issued under this Act shall be set by rule.
18        (b)  Every application for renewal of a  license  by  any
19    person  who  has  been licensed under this Act for 3 years or
20    more shall be accompanied or supported by  any  evidence  the
21    Department  shall  prescribe,  in satisfaction of completing,
22    each  3  years,  not  less  than  120  hours  of   continuing
23    professional   education   programs   in  subjects  given  by
24    continuing education sponsors registered  by  the  Department
25    upon   recommendation  of  the  Committee.    All  continuing
26    education   sponsors   applying   to   the   Department   for
27    registration  shall  be  required  to   submit   an   initial
28    nonrefundable  application  fee  set by Department rule. Each
29    registered continuing education sponsor shall be required  to
30    pay  an  annual renewal fee set by Department rule.  Publicly
31    supported colleges, universities, and  governmental  agencies
32    located  in  Illinois  are  exempt  from  payment of any fees
33    required  for  continuing  education  sponsor   registration.
 
                            -10-     LRB093 14117 AMC 19583 b
 1    Failure  by  a continuing education sponsor to be licensed or
 2    pay the fees prescribed in this Act, or to  comply  with  the
 3    rules  and  regulations  established  by the Department under
 4    this Section regarding requirements for continuing  education
 5    courses  or sponsors, shall constitute grounds for revocation
 6    or denial of renewal of the sponsor's registration.
 7        Notwithstanding the preceding paragraph,  the  Department
 8    may  accept courses and sponsors approved by other states, by
 9    the American Institute of Certified  Public  Accountants,  by
10    other   state  CPA  societies,  or  by  national  accrediting
11    organizations such  as  the  National  Association  of  State
12    Boards  of  Accountancy;  provided, however, that the sponsor
13    must register with the Department and pay the required fee if
14    its courses are presented in the State of Illinois.
15        Failure by an applicant for renewal of  a  license  as  a
16    public  accountant  to  furnish the evidence shall constitute
17    grounds for disciplinary action, unless the Department in its
18    discretion shall determine the failure to have  been  due  to
19    reasonable  cause.   The  Department,  in its discretion, may
20    renew a  license  despite  failure  to  furnish  evidence  of
21    satisfaction  of  requirements  of  continuing education upon
22    condition that the applicant follow a particular  program  or
23    schedule   of   continuing   education.   In  issuing  rules,
24    regulations, and individual orders in respect of requirements
25    of continuing education, the  Department  in  its  discretion
26    may,  among  other  things,  use and rely upon guidelines and
27    pronouncements of  recognized  educational  and  professional
28    associations;  may prescribe rules for content, duration, and
29    organization  of  courses;  shall  take  into   account   the
30    accessibility to applicants of continuing education as it may
31    require, and any impediments to interstate practice of public
32    accounting  that  may result from differences in requirements
33    in other states; and may provide for relaxation or suspension
34    of requirements in regard to applicants who certify that they
 
                            -11-     LRB093 14117 AMC 19583 b
 1    do not intend to engage in the practice of public accounting,
 2    and for instances of individual hardship.
 3        The Department shall establish by rule a  means  for  the
 4    verification   of  completion  of  the  continuing  education
 5    required  by  this  Section.   This   verification   may   be
 6    accomplished   through   audits   of  records  maintained  by
 7    registrants; by requiring the filing of continuing  education
 8    certificates   with   the   Department;  or  by  other  means
 9    established by the Department.
10        The Department may establish,  by  rule,  guidelines  for
11    acceptance  of  continuing  education  on  behalf of licensed
12    certified  public  accountants  taking  continuing  education
13    courses in other jurisdictions.
14    (Source: P.A. 87-435; 87-546; 88-36.)

15        (Text of Section after amendment by P.A. 92-457)
16        Sec. 16. Expiration and renewal of licenses;  renewal  of
17    registration; continuing education.
18        (a)  The  expiration  date  and  renewal  period for each
19    license issued under this Act shall be set by rule.
20        (b)  Every application for renewal of a  license  by  any
21    person  who  has  been licensed under this Act for 3 years or
22    more shall be accompanied or supported by  any  evidence  the
23    Board  shall prescribe, in satisfaction of completing, each 3
24    years, not less  than  120  hours  of  qualifying  continuing
25    professional  education programs.  Of the 120 hours, not less
26    than 4  hours  shall  be  courses  covering  the  subject  of
27    professional  ethics.  Applications for renewal by any person
28    who has been licensed less than 3 years shall be  accompanied
29    or  supported  by  evidence  of  completion  of  20  hours of
30    qualifying continuing  professional  education  programs  for
31    each  full  6  months  since  the  date  of licensure or last
32    renewal. Qualifying  continuing  education  programs  include
33    those  given by continuing education sponsors registered with
34    the Board, those given by the American Institute of CPAs, the
 
                            -12-     LRB093 14117 AMC 19583 b
 1    Illinois CPA  Foundation,  and  programs  given  by  sponsors
 2    approved  by  national  accrediting organizations approved by
 3    the Board. All continuing education sponsors applying to  the
 4    Board for registration shall be required to submit an initial
 5    nonrefundable   application  fee  set  by  Board  rule.  Each
 6    registered continuing education sponsor shall be required  to
 7    pay  an  annual  renewal  fee  set  by  Board rule.  Publicly
 8    supported colleges, universities, and  governmental  agencies
 9    located  in  Illinois  are  exempt  from  payment of any fees
10    required  for  continuing  education  sponsor   registration.
11    Failure  by  a  continuing  education sponsor to pay the fees
12    prescribed in this Act, or  to  comply  with  the  rules  and
13    regulations  established  by  the  Board  under  this Section
14    regarding requirements for continuing  education  courses  or
15    sponsors,  shall  constitute grounds for revocation or denial
16    of renewal of the sponsor's registration. All  other  courses
17    or  programs may qualify upon presentation by the licensee of
18    evidence satisfactory to the Board that the course or program
19    meets all Board rules for qualifying education programs.
20        Failure by an applicant  for  renewal  of  a  license  to
21    furnish   the   evidence   shall   constitute   grounds   for
22    disciplinary action, unless the Board in its discretion shall
23    determine  the  failure to have been due to reasonable cause.
24    The Board, in its discretion, may  renew  a  license  despite
25    failure  to  furnish evidence of satisfaction of requirements
26    of continuing education upon  condition  that  the  applicant
27    follow   a  particular  program  or  schedule  of  continuing
28    education.  In issuing  rules,  regulations,  and  individual
29    orders  in  respect  of requirements of continuing education,
30    the Board in its discretion may, among other things, use  and
31    rely   upon   guidelines  and  pronouncements  of  recognized
32    educational  and  professional  associations;  may  prescribe
33    rules for content, duration,  and  organization  of  courses;
34    shall  take  into  account the accessibility to applicants of
 
                            -13-     LRB093 14117 AMC 19583 b
 1    continuing education as it may require, and  any  impediments
 2    to  interstate  practice of public accounting that may result
 3    from differences in requirements in  other  states;  and  may
 4    provide  for  relaxation  or  suspension  of  requirements in
 5    regard to applicants who certify that they do not  intend  to
 6    engage   in  the  practice  of  public  accounting,  and  for
 7    instances of individual hardship.
 8        The Board  shall  establish  by  rule  a  means  for  the
 9    verification   of  completion  of  the  continuing  education
10    required  by  this  Section.   This   verification   may   be
11    accomplished   through   audits   of  records  maintained  by
12    registrants; by requiring the filing of continuing  education
13    certificates with the Board; or by other means established by
14    the Board.
15        The   Board   may  establish,  by  rule,  guidelines  for
16    acceptance of continuing  education  on  behalf  of  licensed
17    certified  public  accountants  taking  continuing  education
18    courses in other jurisdictions.
19    (Source: P.A. 92-457, eff. 7-1-04.)

20        (225 ILCS 450/16.1 new)
21        (Section scheduled to be repealed on January 1, 2014)
22        Sec. 16.1.  Expiration and renewal of certificates.
23        (a)  Each  holder  of a CPA certificate issued under this
24    Act or under "An Act to regulate  the  profession  of  public
25    accountants", approved May 15, 1903, as amended, or under "An
26    Act  to  regulate  the  practice  of public accounting and to
27    repeal certain acts therein named", approved July  22,  1943,
28    as  amended,  shall  register and reregister his or her name,
29    address, and such other information with the  Board  at  such
30    times as the Board may by rule require.
31        (b)  Every application for renewal of a certificate shall
32    be accompanied by a nominal fee, as the Board may require.
33        (c)  Failure  by  the  holder  of  a  CPA  certificate to
 
                            -14-     LRB093 14117 AMC 19583 b
 1    register or reregister as  required  by  this  Section  shall
 2    constitute  grounds  for  disciplinary  action  under Section
 3    20.02, unless the Board in its discretion shall determine the
 4    failure to have been due to reasonable cause.

 5        (225 ILCS 450/20.01) (from Ch. 111, par. 5521.01)
 6        (Section scheduled to be repealed on January 1, 2014)
 7        (Text of Section before amendment by P.A. 92-457)
 8        Sec. 20.01.  Grounds for discipline.
 9        (a)  The Department may refuse to issue or renew, or  may
10    revoke,  suspend, or reprimand any license or licensee, place
11    a licensee on probation for a period of time subject  to  any
12    conditions  the Committee may specify including requiring the
13    licensee to attend continuing education courses  or  to  work
14    under  the supervision of another licensee, impose a fine not
15    to exceed $5,000 for each violation, restrict the  authorized
16    scope  of  practice,  or require a licensee to undergo a peer
17    review program, for any one or more of the following:
18             (1)  Violation of any provision of this Act.
19             (2)  Attempting to procure  a  license  to  practice
20        public    accounting    by    bribery    or    fraudulent
21        misrepresentations.
22             (3)  Having  a license to practice public accounting
23        revoked, suspended, or otherwise acted against, including
24        the denial of licensure, by the  licensing  authority  of
25        another  state,  territory,  or country.  No disciplinary
26        action shall be taken in Illinois if the action taken  in
27        another  jurisdiction  was based upon failure to meet the
28        continuing professional education  requirements  of  that
29        jurisdiction   and  the  applicable  Illinois  continuing
30        professional education requirements are met.
31             (4)  Being convicted or found guilty, regardless  of
32        adjudication,  of  a  crime  in  any  jurisdiction  which
33        directly  relates to the practice of public accounting or
 
                            -15-     LRB093 14117 AMC 19583 b
 1        the ability to practice public accounting.
 2             (5)  Making or filing a report or record  which  the
 3        registrant knows to be false, willfully failing to file a
 4        report  or  record  required  by  state  or  federal law,
 5        willfully impeding or obstructing the filing, or inducing
 6        another person to impede or  obstruct  the  filing.   The
 7        reports  or  records  shall  include  only those that are
 8        signed in the capacity of a public accountant.
 9             (6)  Conviction in this  or  another  State  or  the
10        District  of Columbia, or any United States Territory, of
11        any crime that is punishable  by  one  year  or  more  in
12        prison  or  conviction of a crime in a federal court that
13        is punishable by one year or more in prison.
14             (7)  Proof that the licensee is guilty of  fraud  or
15        deceit,   or   of   gross  negligence,  incompetency,  or
16        misconduct, in the practice of public accounting.
17             (8)  Violation of any rule adopted under this Act.
18             (9)  Practicing on a revoked, suspended, or inactive
19        license.
20             (10)  Suspension  or  revocation  of  the  right  to
21        practice before any state or federal agency.
22             (11)  Conviction of any crime under the laws of  the
23        United  States  or  any  state or territory of the United
24        States that is a felony or misdemeanor and has dishonesty
25        as an essential element, or of any crime that is directly
26        related to the practice of the profession.
27             (12)  Making any misrepresentation for  the  purpose
28        of  obtaining  a  license,  or  material  misstatement in
29        furnishing information to the Department.
30             (13)  Aiding  or   assisting   another   person   in
31        violating  any provision of this Act or rules promulgated
32        hereunder.
33             (14)  Engaging  in   dishonorable,   unethical,   or
34        unprofessional  conduct of a character likely to deceive,
 
                            -16-     LRB093 14117 AMC 19583 b
 1        defraud, or harm the public and violating  the  rules  of
 2        professional conduct adopted by the Department.
 3             (15)  Habitual  or  excessive  use  or  addiction to
 4        alcohol, narcotics, stimulants,  or  any  other  chemical
 5        agent  or  drug that results in the inability to practice
 6        with reasonable skill, judgment, or safety.
 7             (16)  Directly or indirectly giving to or  receiving
 8        from  any  person,  firm,  corporation,  partnership,  or
 9        association any fee, commission, rebate, or other form of
10        compensation  for  any  professional service not actually
11        rendered.
12             (17)  Physical  or  mental   disability,   including
13        deterioration  through  the  aging  process  or  loss  of
14        abilities  and  skills  that  results in the inability to
15        practice the profession with reasonable  judgment,  skill
16        or safety.
17             (18)  Solicitation of professional services by using
18        false or misleading advertising.
19             (19)  Failure  to  file  a  return,  or pay the tax,
20        penalty or interest shown in a filed return,  or  to  pay
21        any  final  assessment  of  tax,  penalty or interest, as
22        required by any tax  Act  administered  by  the  Illinois
23        Department  of  Revenue  or  any  successor agency or the
24        Internal Revenue Service or any successor agency.
25             (20)  Practicing or attempting to practice  under  a
26        name  other than the full name as shown on the license or
27        any other legally authorized name.
28             (21)  A finding by the Department  that  a  licensee
29        has  not  complied  with  a provision of any lawful order
30        issued by the Department.
31             (22)  Making a false  statement  to  the  Department
32        regarding   compliance   with   continuing   professional
33        education requirements.
34             (23)  Failing  to  make  a substantive response to a
 
                            -17-     LRB093 14117 AMC 19583 b
 1        request for information by the Department within 30  days
 2        of the request.
 3        (b)  (Blank).
 4        (c)  In  rendering an order, the Director shall take into
 5    consideration the facts and circumstances involving the  type
 6    of  acts  or  omissions  in subsection (a) including, but not
 7    limited to:
 8             (1)  the extent to which public  confidence  in  the
 9        public accounting profession was, might have been, or may
10        be injured;
11             (2)  the  degree  of  trust and dependence among the
12        involved parties;
13             (3)  the  character  and  degree  of  financial   or
14        economic harm which did or might have resulted; and
15             (4)  the  intent  or  mental  state  of  the  person
16        charged at the time of the acts or omissions.
17        (d)  The   Department  shall  reissue  the  license  upon
18    certification by the Committee that the disciplined  licensee
19    has  complied with  all of the terms and conditions set forth
20    in the final order.
21        (e)  The Department shall  deny  any  application  for  a
22    license  or  renewal,  without hearing, to any person who has
23    defaulted on an educational loan guaranteed by  the  Illinois
24    Student  Assistance  Commission;  however, the Department may
25    issue a license or renewal  if  the  person  in  default  has
26    established  a satisfactory repayment record as determined by
27    the Illinois Student Assistance Commission.
28        (f)  The determination by a  court  that  a  licensee  is
29    subject  to  involuntary  admission  or judicial admission as
30    provided in the Mental Health and Developmental  Disabilities
31    Code  will  result  in the automatic suspension of his or her
32    license.  The suspension will end upon a finding by  a  court
33    that  the  licensee  is  no  longer  subject  to  involuntary
34    admission  or judicial admission, the issuance of an order so
 
                            -18-     LRB093 14117 AMC 19583 b
 1    finding and discharging the patient, and  the  recommendation
 2    of the Committee to the Director that the licensee be allowed
 3    to resume professional practice.
 4    (Source: P.A. 90-655, eff. 7-30-98; revised 3-7-02.)

 5        (Text of Section after amendment by P.A. 92-457)
 6        Sec. 20.01.  Grounds for discipline; license.
 7        (a)  The  Board  may  refuse  to  issue  or renew, or may
 8    revoke, suspend, or reprimand any license or licensee,  place
 9    a  licensee  on probation for a period of time subject to any
10    conditions the Board  may  specify  including  requiring  the
11    licensee  to  attend  continuing education courses or to work
12    under the supervision of another licensee, impose a fine  not
13    to  exceed $5,000 for each violation, restrict the authorized
14    scope of practice, or require a licensee to  undergo  a  peer
15    review program, for any one or more of the following:
16             (1)  Violation of any provision of this Act.
17             (2)  Attempting  to  procure  a  license to practice
18        public    accounting    by    bribery    or    fraudulent
19        misrepresentations.
20             (3)  Having a license to practice public  accounting
21        revoked, suspended, or otherwise acted against, including
22        the  denial  of  licensure, by the licensing authority of
23        another state, the District of Columbia,  or  any  United
24        States  territory.  No disciplinary action shall be taken
25        in Illinois if the action taken in  another  jurisdiction
26        was   based   upon   failure   to   meet  the  continuing
27        professional education requirements of that  jurisdiction
28        and   the  applicable  Illinois  continuing  professional
29        education requirements are met.
30             (4)  Being convicted or found guilty, regardless  of
31        adjudication,  of  a  crime  in  any  jurisdiction  which
32        directly  relates to the practice of public accounting or
33        the ability to practice public accounting.
34             (5)  Making or filing a report or record  which  the
 
                            -19-     LRB093 14117 AMC 19583 b
 1        registrant knows to be false, willfully failing to file a
 2        report  or  record  required  by  state  or  federal law,
 3        willfully impeding or obstructing the filing, or inducing
 4        another person to impede or  obstruct  the  filing.   The
 5        reports  or  records  shall  include  only those that are
 6        signed in the capacity of  a  licensed  certified  public
 7        accountant.
 8             (6)  Conviction  in  this  or  another  State or the
 9        District of Columbia, or any United States Territory,  of
10        any  crime  that  is  punishable  by  one year or more in
11        prison or conviction of a crime in a federal  court  that
12        is punishable by one year or more in prison.
13             (7)  Proof  that  the licensee is guilty of fraud or
14        deceit,  or  of  gross   negligence,   incompetency,   or
15        misconduct, in the practice of public accounting.
16             (8)  Violation of any rule adopted under this Act.
17             (9)  Practicing on a revoked, suspended, or inactive
18        license.
19             (10)  Suspension  or  revocation  of  the  right  to
20        practice before any state or federal agency.
21             (11)  Conviction  of any crime under the laws of the
22        United States or any state or  territory  of  the  United
23        States that is a felony or misdemeanor and has dishonesty
24        as an essential element, or of any crime that is directly
25        related to the practice of the profession.
26             (12)  Making  any  misrepresentation for the purpose
27        of obtaining  a  license,  or  material  misstatement  in
28        furnishing information to the Board.
29             (13)  Aiding   or   assisting   another   person  in
30        violating any provision of this Act or rules  promulgated
31        hereunder.
32             (14)  Engaging   in   dishonorable,   unethical,  or
33        unprofessional conduct of a character likely to  deceive,
34        defraud,  or  harm  the public and violating the rules of
 
                            -20-     LRB093 14117 AMC 19583 b
 1        professional conduct adopted by the Board.
 2             (15)  Habitual or  excessive  use  or  addiction  to
 3        alcohol,  narcotics,  stimulants,  or  any other chemical
 4        agent or drug that results in the inability  to  practice
 5        with reasonable skill, judgment, or safety.
 6             (16)  Directly  or indirectly giving to or receiving
 7        from  any  person,  firm,  corporation,  partnership,  or
 8        association any fee, commission, rebate, or other form of
 9        compensation for any professional  service  not  actually
10        rendered.
11             (17)  Physical   or   mental  disability,  including
12        deterioration  through  the  aging  process  or  loss  of
13        abilities and skills that results  in  the  inability  to
14        practice  the  profession with reasonable judgment, skill
15        or safety.
16             (18)  Solicitation of professional services by using
17        false or misleading advertising.
18             (19)  Failure to file a  return,  or  pay  the  tax,
19        penalty  or  interest  shown in a filed return, or to pay
20        any final assessment of  tax,  penalty  or  interest,  as
21        required  by  any  tax  Act  administered by the Illinois
22        Department of Revenue or  any  successor  agency  or  the
23        Internal Revenue Service or any successor agency.
24             (20)  Practicing  or  attempting to practice under a
25        name other than the full name as shown on the license  or
26        any other legally authorized name.
27             (21)  A finding by the Board that a licensee has not
28        complied  with  a provision of any lawful order issued by
29        the Board.
30             (22)  Making  a  false  statement   to   the   Board
31        regarding   compliance   with   continuing   professional
32        education requirements.
33             (23)  Failing  to  make  a substantive response to a
34        request for information by the Board within  30  days  of
 
                            -21-     LRB093 14117 AMC 19583 b
 1        the request.
 2        (b)  (Blank).
 3        (c)  In  rendering  an  order,  the Board shall take into
 4    consideration the facts and circumstances involving the  type
 5    of  acts  or  omissions  in subsection (a) including, but not
 6    limited to:
 7             (1)  the extent to which public  confidence  in  the
 8        public accounting profession was, might have been, or may
 9        be injured;
10             (2)  the  degree  of  trust and dependence among the
11        involved parties;
12             (3)  the  character  and  degree  of  financial   or
13        economic harm which did or might have resulted; and
14             (4)  the  intent  or  mental  state  of  the  person
15        charged at the time of the acts or omissions.
16        (d)  The  Board  shall reissue the license upon a showing
17    that the disciplined licensee has complied with  all  of  the
18    terms and conditions set forth in the final order.
19        (e)  The  Board  shall deny any application for a license
20    or renewal, without hearing, to any person who has  defaulted
21    on  an  educational  loan  guaranteed by the Illinois Student
22    Assistance Commission; however, the Board may issue a license
23    or renewal  if  the  person  in  default  has  established  a
24    satisfactory  repayment  record as determined by the Illinois
25    Student Assistance Commission.
26        (f)  The determination by a  court  that  a  licensee  is
27    subject  to  involuntary  admission  or judicial admission as
28    provided in the Mental Health and Developmental  Disabilities
29    Code  will  result  in the automatic suspension of his or her
30    license.  The suspension will end upon a finding by  a  court
31    that  the  licensee  is  no  longer  subject  to  involuntary
32    admission  or judicial admission and the issuance of an order
33    so finding and discharging the patient.
34    (Source: P.A. 92-457, eff. 7-1-04; revised 3-7-02.)
 
                            -22-     LRB093 14117 AMC 19583 b
 1        (225 ILCS 450/20.02 new)
 2        (Section scheduled to be repealed on January 1, 2014)
 3        Sec.  20.02.  Grounds  for  discipline   of   certificate
 4    holder.
 5        (a)  The  Board  may  refuse  to issue a certificate, may
 6    revoke or suspend any certificate, reprimand any  certificate
 7    holder,  place a certificate holder on probation for a period
 8    of time, or impose a fine  not  to  exceed  $5,000  for  each
 9    violation for any one or more of the following:
10             (1)  Attempting  to  procure  a  CPA  certificate or
11        license to  practice  public  accounting  by  bribery  or
12        fraudulent misrepresentation.
13             (2)  Having a CPA certificate or license to practice
14        public  accounting revoked, suspended, or otherwise acted
15        against by the licensing authority of another  state,  or
16        the District of Columbia, or any United States territory.
17        No  disciplinary action shall be taken in Illinois if the
18        action taken  in  another  jurisdiction  was  based  upon
19        failure  to  pay a license renewal fee or failure to meet
20        the  experience  or  continuing  professional   education
21        requirements of that jurisdiction.
22             (3)  Being  convicted or found guilty, regardless of
23        adjudication, of a crime under the  laws  of  the  United
24        States  or  any  state or territory of the United States,
25        that is a felony or misdemeanor and that directly relates
26        to the practice of accounting or the ability to  practice
27        accounting,  including  but  not limited to any felony or
28        misdemeanor that has dishonesty as an essential element.
29             (4)  Making or filing a report or  record  that  the
30        individual knows to be false, willfully failing to file a
31        report  or  record  required  by  State  or  federal law,
32        willfully impeding or obstructing the filing, or inducing
33        another person to impede  or  obstruct  the  filing.  The
34        reports  or  records  shall  include  only those that are
 
                            -23-     LRB093 14117 AMC 19583 b
 1        signed in the CPA's professional capacity.
 2             (5)  Proof that the certificate holder or  applicant
 3        has,  in  his  or  her  professional practice, engaged in
 4        fraud,   deceit,    gross    negligence,    incompetence,
 5        misconduct, or dishonorable, unethical, or unprofessional
 6        conduct  of  a  character  likely to deceive, defraud, or
 7        harm the public or violating the  rules  of  professional
 8        conduct adopted by the Board.
 9             (6)  Failing  to  register or reregister as required
10        by Section 16.1 of this Act.
11             (7)  A finding  by  the  Board  that  a  certificate
12        holder  has  not  complied with a provision of any lawful
13        order issued by the Board.
14             (8)  Failing to make a  substantive  response  to  a
15        request  for  information  by the Board within 60 days of
16        the request.
17        (b)  In rendering an order, the  Board  shall  take  into
18    consideration  the  facts and circumstances involving acts or
19    omissions in subsection (a), including but not limited to:
20             (1)  the extent to which public  confidence  in  the
21        public accounting profession was, might have been, or may
22        be injured;
23             (2)  the  degree  of  trust and dependence among the
24        involved parties;
25             (3)  the  character  and  degree  of  financial   or
26        economic harm that did or might have resulted; and
27             (4)  the  intent  or  mental  state  of  the  person
28        charged at the time of the acts or omissions.
29        (c)  The  Board  shall reissue the certificate upon proof
30    that the disciplined certificate holder has complied with all
31    of the terms and conditions set forth in the final order.
32        (d)  The determination by  a  court  that  a  certificate
33    holder  is  subject  to  involuntary  admission  or  judicial
34    admission  as provided in the Mental Health and Developmental
 
                            -24-     LRB093 14117 AMC 19583 b
 1    Disabilities Code will result in the automatic suspension  of
 2    his  or  her  certificate.  The  suspension  will  end upon a
 3    finding by a court that the certificate holder is  no  longer
 4    subject  to  involuntary admission or judicial admission, and
 5    the issuance of an  order  so  finding  and  discharging  the
 6    patient.

 7        (225 ILCS 450/20.1) (from Ch. 111, par. 5522)
 8        (Section scheduled to be repealed on January 1, 2014)
 9        (Text of Section before amendment by P.A. 92-457)
10        Sec.    20.1.  Investigations;   notice;   hearing.   The
11    Department may, upon its own  motion,  and  shall,  upon  the
12    verified  complaint  in  writing  of any person setting forth
13    facts  which,  if  proved,  would  constitute   grounds   for
14    disciplinary  action  as set forth in Section 20.01 or 20.02,
15    investigate the actions of any  person.  The  Department  may
16    refer complaints and investigations to a disciplinary body of
17    the  accounting  profession  for  technical  assistance.  The
18    results  of  an  investigation  and  recommendations  of  the
19    disciplinary body may be considered by  the  Department,  but
20    shall  not  be  considered  determinative  and the Department
21    shall not in any way be obligated to take any  action  or  be
22    bound   by   the   results  of  the  accounting  profession's
23    disciplinary  proceedings.  The  Department   before   taking
24    disciplinary  action,  shall  afford  the  concerned party or
25    parties an  opportunity  to  request  a  hearing  and  if  so
26    requested  shall  set  a  time and place for a hearing of the
27    complaint.  The Department shall notify the applicant or  the
28    licensed  person  or  entity of any charges made and the date
29    and place of the hearing of those charges by  mailing  notice
30    thereof  to  that person or entity by registered or certified
31    mail to the place last specified by  the  accused  person  or
32    entity  in  the last notification to the Department, at least
33    30 days prior to the date set for the hearing or by serving a
 
                            -25-     LRB093 14117 AMC 19583 b
 1    written notice by delivery  of  the  notice  to  the  accused
 2    person  or  entity at least 15 days prior to the date set for
 3    the hearing, and shall direct the applicant  or  licensee  to
 4    file  a written answer to the Board under oath within 20 days
 5    after the service of the notice and inform the  applicant  or
 6    licensee  that  failure  to  file  an  answer  will result in
 7    default being taken against the  applicant  or  licensee  and
 8    that  the  license  or certificate may be suspended, revoked,
 9    placed on probationary status, or other  disciplinary  action
10    may  be taken, including limiting the scope, nature or extent
11    of practice, as the Director may deem  proper.  In  case  the
12    person fails to file an answer after receiving notice, his or
13    her  license  or  certificate  may,  in the discretion of the
14    Department, be suspended, revoked, or placed on  probationary
15    status,  or  the  Department  may  take whatever disciplinary
16    action deemed proper, including limiting the  scope,  nature,
17    or  extent  of  the  person's practice or the imposition of a
18    fine,  without  a  hearing,  if  the  act  or  acts   charged
19    constitute sufficient grounds for such action under this Act.
20    The  Department  shall afford the accused person or entity an
21    opportunity to be heard  in  person  or  by  counsel  at  the
22    hearing. The files of the Board relating to the investigation
23    of possible instances of professional misconduct or any other
24    ground  for discipline shall be confidential and shall not be
25    subject to disclosure at the request of  any  person,  except
26    (i)  upon  the  order  of  a  court  in  a  pending action or
27    proceeding and (ii) that exculpatory and sentence  mitigating
28    evidence  in  the  file  of an accused or a person who is the
29    subject of an investigation shall be disclosed by  the  Board
30    to  such  person.    At  the  conclusion  of  the hearing the
31    Committee shall present to the Director a written  report  of
32    its finding of facts, conclusions of law and recommendations.
33    The report shall contain a finding whether or not the accused
34    person  violated  this  Act  or  failed  to  comply  with the
 
                            -26-     LRB093 14117 AMC 19583 b
 1    conditions required in this Act.  The Committee shall specify
 2    the nature of the violation or failure to  comply,  and  make
 3    its recommendations to the Director.
 4        The  report  of  findings of fact, conclusions of law and
 5    recommendations of the Committee shall be the basis  for  the
 6    Department's  disciplinary action.  If the Director disagrees
 7    in any regard with the report,  he  may  issue  an  order  in
 8    contravention  of  the  report.  The Director shall provide a
 9    written explanation to the Committee of any  deviations  from
10    their  report,  and  shall  specify  with  particularity  the
11    reasons  of  that  action in the final order.  The finding is
12    not admissible in evidence against the person in  a  criminal
13    prosecution  brought  for  the violation of this Act, but the
14    hearing and findings are not a bar to a criminal  prosecution
15    brought for the violation of this Act.
16    (Source: P.A. 87-1031; 88-36.)

17        (Text of Section after amendment by P.A. 92-457)
18        Sec.  20.1.  Investigations;  notice;  hearing. The Board
19    may, upon its  own  motion,  and  shall,  upon  the  verified
20    complaint in writing of any person setting forth facts which,
21    if  proved,  would constitute grounds for disciplinary action
22    as set forth in  Section  20.01  or  20.02,  investigate  the
23    actions  of  any  person  or  entity.  The  Board  may  refer
24    complaints  and  investigations to a disciplinary body of the
25    accounting profession for technical assistance.  The  results
26    of  an  investigation and recommendations of the disciplinary
27    body may be  considered  by  the  Board,  but  shall  not  be
28    considered  determinative  and the Board shall not in any way
29    be obligated to take any action or be bound by the results of
30    the accounting  profession's  disciplinary  proceedings.  The
31    Board,  before  taking  disciplinary action, shall afford the
32    concerned party  or  parties  an  opportunity  to  request  a
33    hearing  and if so requested shall set a time and place for a
34    hearing  of  the  complaint.   The  Board  shall  notify  the
 
                            -27-     LRB093 14117 AMC 19583 b
 1    applicant or the licensed person or  entity  of  any  charges
 2    made  and  the date and place of the hearing of those charges
 3    by mailing  notice  thereof  to  that  person  or  entity  by
 4    registered  or  certified mail to the place last specified by
 5    the accused person or entity in the last notification to  the
 6    Board, at least 30 days prior to the date set for the hearing
 7    or  by  serving a written notice by delivery of the notice to
 8    the accused person or entity at least 15 days  prior  to  the
 9    date  set  for the hearing, and shall direct the applicant or
10    licensee to file a written answer to  the  Board  under  oath
11    within 20 days after the service of the notice and inform the
12    applicant  or  licensee  that  failure to file an answer will
13    result in  default  being  taken  against  the  applicant  or
14    licensee   and   that  the  license  or  certificate  may  be
15    suspended, revoked, placed on probationary status,  or  other
16    disciplinary  action  may  be  taken,  including limiting the
17    scope, nature or extent of practice, as the  Board  may  deem
18    proper.  In  case  the  person  fails to file an answer after
19    receiving notice, his or her license or certificate  may,  in
20    the discretion of the Board, be suspended, revoked, or placed
21    on  probationary  status,  or  the  Board  may  take whatever
22    disciplinary action deemed  proper,  including  limiting  the
23    scope,  nature,  or  extent  of  the person's practice or the
24    imposition of a fine, without a hearing, if the act  or  acts
25    charged  constitute  sufficient grounds for such action under
26    this Act. The Board shall afford the accused person or entity
27    an opportunity to be heard in person or  by  counsel  at  the
28    hearing. The files of the Board relating to the investigation
29    of possible instances of professional misconduct or any other
30    ground  for discipline shall be confidential and shall not be
31    subject to disclosure at the request of  any  person,  except
32    (i)  upon  the  order  of  a  court  in  a  pending action or
33    proceeding and (ii) that exculpatory and sentence  mitigating
34    evidence  in  the  file  of an accused or a person who is the
 
                            -28-     LRB093 14117 AMC 19583 b
 1    subject of an investigation shall be disclosed by  the  Board
 2    to  such person.  Following the conclusion of the hearing the
 3    Board shall issue a written order setting forth  its  finding
 4    of  facts,  conclusions  of law, and penalties to be imposed.
 5    The order shall contain a finding whether or not the  accused
 6    person  violated  this  Act  or  failed  to  comply  with the
 7    conditions required in this Act.
 8        The finding is not admissible  in  evidence  against  the
 9    person in a criminal prosecution brought for the violation of
10    this  Act,  but  the  hearing and findings are not a bar to a
11    criminal prosecution brought for the violation of this Act.
12    (Source: P.A. 92-457, eff. 7-1-04.)

13        Section 95.  No acceleration or delay.   Where  this  Act
14    makes changes in a statute that is represented in this Act by
15    text  that  is not yet or no longer in effect (for example, a
16    Section represented by multiple versions), the  use  of  that
17    text  does  not  accelerate or delay the taking effect of (i)
18    the changes made by this Act or (ii) provisions derived  from
19    any other Public Act.

20        Section  97.   Severability.   The provisions of this Act
21    are severable under Section 1.31 of the Statute on Statutes.

22        Section 99. Effective date.  This Act takes  effect  upon
23    becoming law.
 
                            -29-     LRB093 14117 AMC 19583 b
 1                                INDEX
 2               Statutes amended in order of appearance
 3    225 ILCS 450/0.03         from Ch. 111, par. 5500.03
 4    225 ILCS 450/1            from Ch. 111, par. 5501
 5    225 ILCS 450/2            from Ch. 111, par. 5502
 6    225 ILCS 450/4            from Ch. 111, par. 5505
 7    225 ILCS 450/16           from Ch. 111, par. 5517
 8    225 ILCS 450/16.1 new
 9    225 ILCS 450/20.01        from Ch. 111, par. 5521.01
10    225 ILCS 450/20.02 new
11    225 ILCS 450/20.1         from Ch. 111, par. 5522