Vince Demuzio
Filed: 2/17/2004
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1 | AMENDMENT TO SENATE BILL 2108
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2 | AMENDMENT NO. ______. Amend Senate Bill 2108 by replacing | ||||||
3 | everything after the enacting clause with the following:
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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:
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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8 | (Section scheduled to be repealed on January 1, 2014)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 has | ||||||
13 | been issued
and holds a current, registered, and | ||||||
14 | unrevoked certificate as a certified public accountant from the | ||||||
15 | 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 |
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| |||||||
1 | authorization
to practice under the provisions of this Act.
| ||||||
2 | (g) "Peer review program" means a study, appraisal, or | ||||||
3 | review of one or
more aspects of the professional work of a | ||||||
4 | person or firm certified or licensed
under this Act, including | ||||||
5 | quality review, peer review, practice monitoring,
quality | ||||||
6 | assurance, and similar programs undertaken voluntarily or in | ||||||
7 | response
to membership requirements in a professional | ||||||
8 | organization, or as a
prerequisite to the providing of | ||||||
9 | professional services under government
requirements, or any | ||||||
10 | similar internal review or inspection that is required by
| ||||||
11 | professional standards.
| ||||||
12 | (h) "Review committee" means any person or persons | ||||||
13 | conducting, reviewing,
administering, or supervising a peer | ||||||
14 | review program.
| ||||||
15 | (i) "University" means the University of Illinois.
| ||||||
16 | (j) "Board" means the Board of Examiners established under | ||||||
17 | Section 2.
| ||||||
18 | (Source: P.A. 88-36.)
| ||||||
19 | (Text of Section after amendment by P.A. 92-457 )
| ||||||
20 | Sec. 0.03. Definitions. As used in this Act, unless the | ||||||
21 | context
otherwise requires:
| ||||||
22 | (a) "Certified Public Accountant" means any person who has | ||||||
23 | been issued
and holds a current, registered, and | ||||||
24 | unrevoked certificate as a certified public accountant from the | ||||||
25 | Board of Examiners.
| ||||||
26 | (b) "Licensed Certified Public Accountant" means any | ||||||
27 | person licensed
under this Act.
| ||||||
28 | (c) (Blank).
| ||||||
29 | (d) (Blank).
| ||||||
30 | (e) (Blank).
| ||||||
31 | (f) "License", "licensee" and "licensure" refers to the | ||||||
32 | authorization
to practice under the provisions of this Act.
| ||||||
33 | (g) "Peer review program" means a study, appraisal, or |
| |||||||
| |||||||
1 | review of one or
more aspects of the professional work of a | ||||||
2 | person or firm certified or licensed
under this Act, including | ||||||
3 | quality review, peer review, practice monitoring,
quality | ||||||
4 | assurance, and similar programs undertaken voluntarily or in | ||||||
5 | response
to membership requirements in a professional | ||||||
6 | organization, or as a
prerequisite to the providing of | ||||||
7 | professional services under government
requirements, or any | ||||||
8 | similar internal review or inspection that is required by
| ||||||
9 | professional standards.
| ||||||
10 | (h) "Review committee" means any person or persons | ||||||
11 | conducting, reviewing,
administering, or supervising a peer | ||||||
12 | review program.
| ||||||
13 | (i) "University" means the University of Illinois.
| ||||||
14 | (j) "Board" means the Board of Examiners established under | ||||||
15 | Section 2.
| ||||||
16 | (Source: P.A. 92-457, eff. 7-1-04.)
| ||||||
17 | (225 ILCS 450/1) (from Ch. 111, par. 5501)
| ||||||
18 | (Section scheduled to be repealed on January 1, 2014)
| ||||||
19 | (Text of Section before amendment by P.A. 92-457 )
| ||||||
20 | Sec. 1. Any person, eighteen years of age or older, who has | ||||||
21 | received from
the University of Illinois, hereinafter called | ||||||
22 | the University, a certificate
of his qualifications as | ||||||
23 | hereinafter
provided and who holds a current, registered, and | ||||||
24 | unrevoked certificate , shall be styled and known as a | ||||||
25 | "Certified Public Accountant,"
and no other person shall assume | ||||||
26 | such title or use the abbreviation "C.
P. A." or any words or | ||||||
27 | letters to indicate that the person using the same
is a | ||||||
28 | certified public accountant.
| ||||||
29 | (Source: P.A. 83-291.)
| ||||||
30 | (Text of Section after amendment by P.A. 92-457 )
| ||||||
31 | Sec. 1. Any person, eighteen years of age or older, who has | ||||||
32 | received from
the Board a
certificate
of his qualifications as |
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| |||||||
1 | hereinafter
provided and who holds a current, registered, and | ||||||
2 | unrevoked certificate , shall be styled and known as a | ||||||
3 | "Certified Public Accountant,"
and no other person shall assume | ||||||
4 | such title or use the abbreviation "C.P.A." or
any words or | ||||||
5 | letters to indicate that the person using the same
is a | ||||||
6 | certified public accountant.
| ||||||
7 | (Source: P.A. 92-457, eff. 7-1-04.)
| ||||||
8 | (225 ILCS 450/2) (from Ch. 111, par. 5502) | ||||||
9 | (Section scheduled to be repealed on January 1, 2014)
| ||||||
10 | (Text of Section before amendment by P.A. 92-457 )
| ||||||
11 | Sec. 2. Examinations. The University shall appoint a Board | ||||||
12 | of
Examiners that shall determine the qualifications of persons | ||||||
13 | applying for
certificates and shall make rules for and conduct | ||||||
14 | examinations for determining
the qualifications.
| ||||||
15 | The Board shall consist of 9 examiners, at least 7 of whom | ||||||
16 | shall be certified
public accountants in this State who have | ||||||
17 | been residents of this State for at
least 5 years immediately | ||||||
18 | preceding their appointment. One shall be either
an accountant | ||||||
19 | of the grade herein described or an attorney licensed and
| ||||||
20 | residing in this State and one shall be a certified public | ||||||
21 | accountant who is an
active or retired educator residing in | ||||||
22 | this State. The term of office of each
examiner shall be 3 | ||||||
23 | years, except that upon the enactment of this
amendatory Act of | ||||||
24 | 1993, those members currently serving on the Board
shall | ||||||
25 | continue to serve the duration of their terms, one additional | ||||||
26 | examiner
shall be appointed for a term of one year, one | ||||||
27 | additional examiner for a term
of 2 years, and 2 additional | ||||||
28 | examiners for a term of 3 years. As the term of
each examiner | ||||||
29 | expires, the appointment shall be filled for a term of 3 years
| ||||||
30 | from the date of expiration. Any Board member who has served as | ||||||
31 | a member for 6
consecutive years shall not be eligible for | ||||||
32 | reappointment until 2 years after
the end of the term in which | ||||||
33 | the sixth consecutive year of service occurred.
|
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| |||||||
1 | Within 120 days after the end of each State fiscal year, | ||||||
2 | the Board shall
make an annual report of its activities for the | ||||||
3 | preceding fiscal year to the
Governor, the General Assembly, | ||||||
4 | and the public. This report shall set forth,
at a minimum, the | ||||||
5 | number of complaints received, the
number of investigations | ||||||
6 | undertaken, the number of cases in which
discipline was | ||||||
7 | imposed, and a complete operating and financial statement
| ||||||
8 | covering its operations during the year. | ||||||
9 | Information regarding educational requirements, the | ||||||
10 | application process,
the examination, and fees shall be | ||||||
11 | available on the the Board's Internet web
site
as well as in
| ||||||
12 | printed documents available from the Board's office.
| ||||||
13 | The examination shall test the applicant's knowledge of | ||||||
14 | accounting, auditing,
and other related subjects, if any, as | ||||||
15 | the Board may deem advisable. Prior
to implementation of a | ||||||
16 | computer-based examination, a
candidate must be examined in all | ||||||
17 | subjects except that a candidate who has
passed in 2 or more | ||||||
18 | subjects and who attained a minimum grade in each subject
| ||||||
19 | failed as may be established by Board regulations shall have | ||||||
20 | the right to be
re-examined in the remaining subjects at one or | ||||||
21 | more of the next 6
succeeding examinations.
Upon implementation | ||||||
22 | of a computer-based examination, a
candidate shall be required | ||||||
23 | to pass all sections of the examination in order to
qualify for | ||||||
24 | a certificate. A candidate may take the required test sections
| ||||||
25 | individually and in any order, as long as the examination is | ||||||
26 | taken within
a timeframe established by
Board rule.
| ||||||
27 | The Board may in certain cases waive or defer any of the | ||||||
28 | requirements of
this Section regarding the circumstances in | ||||||
29 | which the various Sections of the
examination must be passed | ||||||
30 | upon a showing that, by reasons of circumstances
beyond the | ||||||
31 | applicant's control, the applicant was unable to meet the
| ||||||
32 | requirement.
| ||||||
33 | Applicants may also be required to pass an examination on | ||||||
34 | the rules of
professional conduct, as determined by Board rule |
| |||||||
| |||||||
1 | to be appropriate.
| ||||||
2 | The examinations shall be given at least
twice a year.
| ||||||
3 | Any application, document or other information filed by or | ||||||
4 | concerning an
applicant and any examination grades of an | ||||||
5 | applicant shall be deemed
confidential and shall not be | ||||||
6 | disclosed to anyone without the prior written
permission of the | ||||||
7 | applicant, except that it is hereby deemed in the public
| ||||||
8 | interest that the names and addresses only of all applicants | ||||||
9 | shall be a public
record and be released as public information. | ||||||
10 | Nothing herein shall prevent the
Board from making public | ||||||
11 | announcement of the names of persons receiving
certificates | ||||||
12 | under this Act.
| ||||||
13 | The Board shall adopt all necessary and reasonable rules | ||||||
14 | and regulations
for the effective administration of the | ||||||
15 | Sections of this Act for which it
is charged with | ||||||
16 | administering. Without limiting the foregoing, the Board
shall | ||||||
17 | adopt and prescribe rules and regulations for a fair and wholly | ||||||
18 | and
impartial method of determining the qualifications of | ||||||
19 | applicants for
examination and for a fair and wholly | ||||||
20 | and impartial method of examination of
persons under Section 2 | ||||||
21 | and may establish rules for subjects conditioned and
for the | ||||||
22 | transfer of credits from other jurisdictions with respect to | ||||||
23 | subjects
passed.
| ||||||
24 | (Source: P.A. 88-36; 93-629, eff. 12-23-03.)
| ||||||
25 | (Text of Section after amendment by P.A. 92-457 )
| ||||||
26 | Sec. 2. Examinations. The Governor shall appoint a Board
| ||||||
27 | of
Examiners that shall determine the qualifications of persons | ||||||
28 | applying for
certificates and shall make rules for and conduct | ||||||
29 | examinations for determining
the qualifications. | ||||||
30 |
The Board shall consist of not less than 9 nor more than
| ||||||
31 | 11 examiners, as determined by Board rule, including 2 public
| ||||||
32 | members. The
remainder shall be
certified
public accountants in | ||||||
33 | this State who have been residents of this State for at
least 5 |
| |||||||
| |||||||
1 | years immediately preceding their appointment, except that one | ||||||
2 | shall be either
a certified public accountant of the grade | ||||||
3 | herein described or an
attorney licensed and
residing in this | ||||||
4 | State and one shall be a certified public accountant who is an
| ||||||
5 | active or retired educator residing in this State. The term of | ||||||
6 | office of each
examiner shall be 3 years, except that upon the | ||||||
7 | enactment of this
amendatory Act of the 92nd General Assembly, | ||||||
8 | those members
currently serving on the Board
shall continue to | ||||||
9 | serve the duration of their terms, one additional examiner
| ||||||
10 | shall be appointed for a term of one year, one additional | ||||||
11 | examiner for a term
of 2 years, and any additional examiners | ||||||
12 | for terms of
3 years. As the term of
each examiner expires, the | ||||||
13 | appointment shall be filled for a term of 3 years
from the date | ||||||
14 | of expiration. Any Board member who has served as a member for | ||||||
15 | 6
consecutive years shall not be eligible for reappointment | ||||||
16 | until 2 years after
the end of the term in which the sixth | ||||||
17 | consecutive year of service occurred,
except that members of | ||||||
18 | the
Board serving on the effective date of this Section shall | ||||||
19 | be eligible
for appointment to one additional 3-year term. | ||||||
20 | Where the expiration of
any member's term shall result in less | ||||||
21 | than 11 members then serving on
the Board, the member shall | ||||||
22 | continue to serve until his or her successor is
appointed and | ||||||
23 | has qualified. The Governor may terminate the term of any
| ||||||
24 | member of the Board at any time for cause.
| ||||||
25 | Within 120 days after the end of each State fiscal year, | ||||||
26 | the Board shall
make an annual report of its activities for the | ||||||
27 | preceding fiscal year to the
Governor, the General Assembly, | ||||||
28 | and the public. This report shall set forth,
at a minimum, the | ||||||
29 | number of complaints received, the
number of investigations | ||||||
30 | undertaken, the number of cases in which
discipline was | ||||||
31 | imposed, and a complete operating and financial statement
| ||||||
32 | covering its operations during the year. | ||||||
33 | Information regarding educational requirements, the | ||||||
34 | application process,
the
examination, and fees shall be |
| |||||||
| |||||||
1 | available on the Board's Internet web site as
well as in
| ||||||
2 | printed documents available from the Board's office.
| ||||||
3 | The examination shall test the applicant's knowledge of | ||||||
4 | accounting, auditing,
and other related subjects, if any, as | ||||||
5 | the Board may deem advisable. Prior
to
implementation of a | ||||||
6 | computer-based examination, a
candidate must be examined in all | ||||||
7 | subjects except that a candidate who has
passed in 2 or more | ||||||
8 | subjects and who attained a minimum grade in each subject
| ||||||
9 | failed as may be established by Board regulations shall have | ||||||
10 | the right to be
re-examined in the remaining subjects at one or | ||||||
11 | more of the next 6
succeeding examinations.
Upon implementation | ||||||
12 | of a computer-based examination, a
candidate shall be required | ||||||
13 | to pass all sections of the examination in order to
qualify for | ||||||
14 | a certificate. A candidate may take the required test sections
| ||||||
15 | individually and in any order, as long as the examination is | ||||||
16 | taken within a
timeframe established by
Board rule.
| ||||||
17 | The Board may in certain cases waive or defer any of the | ||||||
18 | requirements of
this Section regarding the circumstances in | ||||||
19 | which the various Sections of the
examination must be passed | ||||||
20 | upon a showing that, by reasons of circumstances
beyond the | ||||||
21 | applicant's control, the applicant was unable to meet the
| ||||||
22 | requirement.
| ||||||
23 | On and after July 1, 2004, applicants shall
Applicants | ||||||
24 | may also be required to pass an examination on the rules of
| ||||||
25 | professional conduct, as determined by Board rule to be | ||||||
26 | appropriate , before they may be awarded a certificate as a | ||||||
27 | certified public accountant .
| ||||||
28 | The examinations shall be given at least
twice a year.
| ||||||
29 | Any application, document or other information filed by or | ||||||
30 | concerning an
applicant and any examination grades of an | ||||||
31 | applicant shall be deemed
confidential and shall not be | ||||||
32 | disclosed to anyone without the prior written
permission of the | ||||||
33 | applicant, except that it is hereby deemed in the public
| ||||||
34 | interest that the names and addresses only of all applicants |
| |||||||
| |||||||
1 | shall be a public
record and be released as public information. | ||||||
2 | Nothing herein shall prevent the
Board from making public | ||||||
3 | announcement of the names of persons receiving
certificates | ||||||
4 | under this Act.
| ||||||
5 | The Board shall adopt all necessary and reasonable rules | ||||||
6 | and regulations
for the effective administration of this Act. | ||||||
7 | Without limiting the foregoing,
the Board
shall adopt and | ||||||
8 | prescribe rules and regulations for a fair and wholly and
| ||||||
9 | impartial method of determining the qualifications of | ||||||
10 | applicants for
examination and for a fair and wholly and | ||||||
11 | impartial method of examination of
persons under Section 2 and | ||||||
12 | may establish rules for subjects conditioned and
for the | ||||||
13 | transfer of credits from other jurisdictions with respect to | ||||||
14 | subjects
passed.
| ||||||
15 | (Source: P.A. 92-457, eff. 7-1-04; 93-629, eff. 12-23-03.)
| ||||||
16 | (225 ILCS 450/4) (from Ch. 111, par. 5505)
| ||||||
17 | (Section scheduled to be repealed on January 1, 2014)
| ||||||
18 | Sec. 4. The provisions of this Act shall not be construed | ||||||
19 | to invalidate any
certificates as certified public accountants | ||||||
20 | issued by the University under
"An Act to regulate the | ||||||
21 | profession of public accountants", approved May 15,
1903, as | ||||||
22 | amended, or any certificates as Certified Public Accountants
| ||||||
23 | issued by the University under Section 4 of "An Act to regulate | ||||||
24 | the
practice of public accounting and to repeal certain acts | ||||||
25 | therein named",
approved July 22, 1943, as amended, which | ||||||
26 | certificates shall be valid and
in force as though issued under | ||||||
27 | the provisions of this Act , unless suspended or revoked under | ||||||
28 | the provisions of Section 20.02 of this Act .
| ||||||
29 | (Source: P.A. 83-291.)
| ||||||
30 | (225 ILCS 450/16) (from Ch. 111, par. 5517)
| ||||||
31 | (Section scheduled to be repealed on January 1, 2014)
| ||||||
32 | (Text of Section before amendment by P.A. 92-457 )
|
| |||||||
| |||||||
1 | Sec. 16. Expiration and renewal of licenses; renewal of | ||||||
2 | registration;
continuing education.
| ||||||
3 | (a) The expiration date and renewal period for each license
| ||||||
4 | issued under this Act shall be set by rule.
| ||||||
5 | (b) Every application for renewal of a license by any | ||||||
6 | person who has been
licensed under this Act for 3 years or more | ||||||
7 | shall be accompanied or supported
by any evidence the | ||||||
8 | Department shall prescribe, in satisfaction of completing,
| ||||||
9 | each 3 years, not less than 120 hours of continuing | ||||||
10 | professional education
programs in subjects given by | ||||||
11 | continuing education sponsors registered by the
Department | ||||||
12 | upon recommendation of the Committee. All continuing education
| ||||||
13 | sponsors applying to the Department for registration shall be | ||||||
14 | required to
submit an initial nonrefundable application fee set | ||||||
15 | by Department
rule. Each registered continuing education | ||||||
16 | sponsor shall be required to pay an
annual renewal fee set by | ||||||
17 | Department rule. Publicly supported colleges,
universities, | ||||||
18 | and governmental agencies located in Illinois are exempt from
| ||||||
19 | payment of any fees required for continuing education sponsor | ||||||
20 | registration.
Failure by a continuing education sponsor to be | ||||||
21 | licensed or pay the fees
prescribed in this Act, or to comply | ||||||
22 | with the rules and regulations established
by the Department | ||||||
23 | under this Section regarding requirements for continuing
| ||||||
24 | education courses or sponsors, shall constitute grounds for | ||||||
25 | revocation or
denial of renewal of the sponsor's registration.
| ||||||
26 | Notwithstanding the preceding paragraph, the Department | ||||||
27 | may accept courses
and sponsors approved by other states, by | ||||||
28 | the American Institute of Certified
Public Accountants, by | ||||||
29 | other state CPA societies, or by national accrediting
| ||||||
30 | organizations such as the National Association of State Boards | ||||||
31 | of Accountancy;
provided, however, that the sponsor must | ||||||
32 | register with the Department and pay
the required fee if its | ||||||
33 | courses are presented in the State of Illinois.
| ||||||
34 | Failure by an applicant for renewal of a license as a |
| |||||||
| |||||||
1 | public accountant to
furnish the evidence shall constitute | ||||||
2 | grounds for disciplinary action, unless
the Department in its | ||||||
3 | discretion shall determine the failure to have been due
to | ||||||
4 | reasonable cause. The Department, in its discretion, may renew | ||||||
5 | a license
despite failure to furnish evidence of satisfaction | ||||||
6 | of requirements of
continuing education upon condition that the | ||||||
7 | applicant follow a particular
program or schedule of continuing | ||||||
8 | education. In issuing rules, regulations,
and individual | ||||||
9 | orders in respect of requirements of continuing education, the
| ||||||
10 | Department in its discretion may, among other things, use and | ||||||
11 | rely upon
guidelines and pronouncements of recognized | ||||||
12 | educational and professional
associations; may prescribe | ||||||
13 | rules for content, duration, and organization of courses;
shall | ||||||
14 | take into account the accessibility to applicants of continuing | ||||||
15 | education
as it may require, and any impediments to interstate | ||||||
16 | practice of public
accounting that may result from differences | ||||||
17 | in requirements in other states;
and may provide for relaxation | ||||||
18 | or suspension of requirements in regard to
applicants who | ||||||
19 | certify that they do not intend to engage in the practice of
| ||||||
20 | public accounting, and for instances of individual hardship.
| ||||||
21 | The Department shall establish by rule a means for the | ||||||
22 | verification of
completion of the continuing education | ||||||
23 | required by this Section. This
verification may be accomplished | ||||||
24 | through audits of records maintained by
registrants; by | ||||||
25 | requiring the filing of continuing education certificates
with | ||||||
26 | the Department; or by other means established by the | ||||||
27 | Department.
| ||||||
28 | The Department may establish, by rule, guidelines for | ||||||
29 | acceptance of
continuing education on behalf of licensed | ||||||
30 | certified public accountants
taking continuing education | ||||||
31 | courses in other jurisdictions.
| ||||||
32 | (Source: P.A. 87-435; 87-546; 88-36.)
| ||||||
33 | (Text of Section after amendment by P.A. 92-457 )
|
| |||||||
| |||||||
1 | Sec. 16. Expiration and renewal of licenses; renewal of | ||||||
2 | registration;
continuing education.
| ||||||
3 | (a) The expiration date and renewal period for each license
| ||||||
4 | issued under this Act shall be set by rule.
| ||||||
5 | (b) Every application for renewal of a license by any | ||||||
6 | person who has been
licensed under this Act for 3 years or more | ||||||
7 | shall be accompanied or supported
by any evidence the Board | ||||||
8 | shall prescribe, in satisfaction
of completing,
each 3 years, | ||||||
9 | not less than 120 hours of qualifying continuing professional
| ||||||
10 | education
programs. Of the 120 hours, not less than 4 hours | ||||||
11 | shall be courses covering the subject of professional | ||||||
12 | ethics. Applications
for renewal by any person who has been | ||||||
13 | licensed less than 3 years shall
be accompanied or supported by | ||||||
14 | evidence of completion of 20 hours of
qualifying continuing | ||||||
15 | professional education programs for each full 6
months since | ||||||
16 | the date of licensure or last renewal. Qualifying
continuing | ||||||
17 | education programs include those given by continuing
education | ||||||
18 | sponsors registered with the Board, those given by the
American | ||||||
19 | Institute of CPAs, the Illinois CPA Foundation, and programs
| ||||||
20 | given by sponsors approved by national accrediting | ||||||
21 | organizations
approved by the Board. All continuing education
| ||||||
22 | sponsors applying to the Board for registration shall be
| ||||||
23 | required to
submit an initial nonrefundable application fee set | ||||||
24 | by Board
rule. Each registered continuing education sponsor | ||||||
25 | shall be required to pay an
annual renewal fee set by Board | ||||||
26 | rule. Publicly supported
colleges,
universities, and | ||||||
27 | governmental agencies located in Illinois are exempt from
| ||||||
28 | payment of any fees required for continuing education sponsor | ||||||
29 | registration.
Failure by a continuing education sponsor to pay | ||||||
30 | the fees
prescribed in this Act, or to comply with the rules | ||||||
31 | and regulations established
by the Board under this Section | ||||||
32 | regarding requirements for
continuing
education courses or | ||||||
33 | sponsors, shall constitute grounds for revocation or
denial of | ||||||
34 | renewal of the sponsor's registration.
All other
courses or |
| |||||||
| |||||||
1 | programs may qualify upon presentation by the licensee of
| ||||||
2 | evidence satisfactory to the Board that the course or program | ||||||
3 | meets all
Board rules for qualifying education programs.
| ||||||
4 | Failure by an applicant for renewal of a license
to
furnish | ||||||
5 | the evidence shall constitute grounds for disciplinary action, | ||||||
6 | unless
the Board in its discretion shall determine the failure | ||||||
7 | to
have been due
to reasonable cause. The Board, in its | ||||||
8 | discretion, may
renew a license
despite failure to furnish | ||||||
9 | evidence of satisfaction of requirements of
continuing | ||||||
10 | education upon condition that the applicant follow a particular
| ||||||
11 | program or schedule of continuing education. In issuing rules, | ||||||
12 | regulations,
and individual orders in respect of requirements | ||||||
13 | of continuing education, the
Board in its discretion may, among | ||||||
14 | other things, use and
rely upon
guidelines and pronouncements | ||||||
15 | of recognized educational and professional
associations; may | ||||||
16 | prescribe rules for content, duration, and organization
of | ||||||
17 | courses;
shall take into account the accessibility to | ||||||
18 | applicants of continuing education
as it may require, and any | ||||||
19 | impediments to interstate practice of public
accounting that | ||||||
20 | may result from differences in requirements in other states;
| ||||||
21 | and may provide for relaxation or suspension of requirements in | ||||||
22 | regard to
applicants who certify that they do not intend to | ||||||
23 | engage in the practice of
public accounting, and for instances | ||||||
24 | of individual hardship.
| ||||||
25 | The Board shall establish by rule a means for the
| ||||||
26 | verification of
completion of the continuing education | ||||||
27 | required by this Section. This
verification may be accomplished | ||||||
28 | through audits of records maintained by
registrants; by | ||||||
29 | requiring the filing of continuing education certificates
with | ||||||
30 | the Board; or by other means established by the
Board.
| ||||||
31 | The Board may establish, by rule, guidelines for
acceptance | ||||||
32 | of
continuing education on behalf of licensed certified public | ||||||
33 | accountants
taking continuing education courses in other | ||||||
34 | jurisdictions.
|
| |||||||
| |||||||
1 | (Source: P.A. 92-457, eff. 7-1-04.)
| ||||||
2 | (225 ILCS 450/16.1 new)
| ||||||
3 | (Section scheduled to be repealed on January 1, 2014)
| ||||||
4 | Sec. 16.1. Expiration and renewal of certificates.
| ||||||
5 | (a) Each holder of a CPA certificate issued under this Act | ||||||
6 | or under "An Act
to
regulate the profession of public | ||||||
7 | accountants", approved May 15, 1903, as
amended, or
under "An | ||||||
8 | Act to regulate the practice of public accounting and to
repeal
| ||||||
9 | certain acts therein named", approved July 22, 1943, as | ||||||
10 | amended, shall register
and
reregister his or her name, | ||||||
11 | address, and such other information with the Board
at such
| ||||||
12 | times as the Board may by rule require.
| ||||||
13 | (b) Every application for renewal of a certificate shall | ||||||
14 | be accompanied by a
nominal fee, as the Board may require.
| ||||||
15 | (c) Failure by the holder of a CPA certificate to register | ||||||
16 | or reregister as
required
by this Section shall constitute | ||||||
17 | grounds for disciplinary action under Section
20.02,
unless the | ||||||
18 | Board in its discretion shall determine the failure to have | ||||||
19 | been due
to reasonable cause.
| ||||||
20 | (225 ILCS 450/20.01) (from Ch. 111, par. 5521.01)
| ||||||
21 | (Section scheduled to be repealed on January 1, 2014)
| ||||||
22 | (Text of Section before amendment by P.A. 92-457 )
| ||||||
23 | Sec. 20.01. Grounds for discipline.
| ||||||
24 | (a) The Department may refuse to issue or renew, or may | ||||||
25 | revoke, suspend, or
reprimand any license or licensee, place a | ||||||
26 | licensee on probation for a
period of time subject to any | ||||||
27 | conditions the Committee may specify including
requiring the | ||||||
28 | licensee to attend continuing education courses or to work | ||||||
29 | under
the supervision of another licensee, impose a fine not to | ||||||
30 | exceed $5,000 for
each violation, restrict the authorized scope | ||||||
31 | of practice, or require a
licensee to undergo a peer review | ||||||
32 | program, for any one or more of the
following:
|
| |||||||
| |||||||
1 | (1) Violation of any provision of this Act.
| ||||||
2 | (2) Attempting to procure a license to practice public | ||||||
3 | accounting by
bribery or fraudulent misrepresentations.
| ||||||
4 | (3) Having a license to practice public accounting | ||||||
5 | revoked, suspended,
or otherwise acted against, including | ||||||
6 | the denial of licensure, by the licensing
authority of | ||||||
7 | another state, territory, or country. No disciplinary | ||||||
8 | action
shall be taken in Illinois if the action taken in | ||||||
9 | another jurisdiction was
based upon failure to meet the | ||||||
10 | continuing professional education requirements
of that | ||||||
11 | jurisdiction and the applicable Illinois continuing | ||||||
12 | professional
education requirements are met.
| ||||||
13 | (4) Being convicted or found guilty, regardless of | ||||||
14 | adjudication, of a
crime in any jurisdiction which directly | ||||||
15 | relates to the practice of public
accounting or the ability | ||||||
16 | to practice public accounting.
| ||||||
17 | (5) Making or filing a report or record which the | ||||||
18 | registrant knows to
be false, willfully failing to file a | ||||||
19 | report or record required by state
or federal law, | ||||||
20 | willfully impeding or obstructing the filing, or inducing
| ||||||
21 | another person to impede or obstruct the filing. The | ||||||
22 | reports or records shall
include only those that are signed | ||||||
23 | in the capacity of a public
accountant.
| ||||||
24 | (6) Conviction in this or another State or the District | ||||||
25 | of Columbia, or
any United States Territory, of any crime | ||||||
26 | that is punishable by one year or
more in prison or | ||||||
27 | conviction of a crime in a federal court that is punishable
| ||||||
28 | by one year or more in prison.
| ||||||
29 | (7) Proof that the licensee is guilty of fraud or | ||||||
30 | deceit, or of gross
negligence, incompetency, or | ||||||
31 | misconduct, in the practice of public
accounting.
| ||||||
32 | (8) Violation of any rule adopted under this Act.
| ||||||
33 | (9) Practicing on a revoked, suspended, or inactive | ||||||
34 | license.
|
| |||||||
| |||||||
1 | (10) Suspension or revocation of the right to practice | ||||||
2 | before any
state or federal agency.
| ||||||
3 | (11) Conviction of any crime under the laws of the | ||||||
4 | United States or any
state or territory of the United | ||||||
5 | States that is a felony or misdemeanor and has
dishonesty | ||||||
6 | as an essential element, or of any crime that is directly | ||||||
7 | related to
the practice of the profession.
| ||||||
8 | (12) Making any misrepresentation for the purpose of | ||||||
9 | obtaining a license,
or material misstatement in | ||||||
10 | furnishing information to the Department.
| ||||||
11 | (13) Aiding or assisting another person in violating | ||||||
12 | any provision of this
Act or rules promulgated hereunder.
| ||||||
13 | (14) Engaging in dishonorable, unethical, or | ||||||
14 | unprofessional conduct of a
character likely to deceive, | ||||||
15 | defraud, or harm the public and violating the
rules of | ||||||
16 | professional conduct adopted by the Department.
| ||||||
17 | (15) Habitual or excessive use or addiction to alcohol, | ||||||
18 | narcotics,
stimulants, or any other chemical agent or drug | ||||||
19 | that results in the inability
to practice with reasonable | ||||||
20 | skill, judgment, or safety.
| ||||||
21 | (16) Directly or indirectly giving to or receiving from | ||||||
22 | any person, firm,
corporation, partnership, or association | ||||||
23 | any fee, commission, rebate, or other
form of compensation | ||||||
24 | for any professional service not actually rendered.
| ||||||
25 | (17) Physical or mental disability, including | ||||||
26 | deterioration through the
aging process or loss of | ||||||
27 | abilities and skills that results in the inability to
| ||||||
28 | practice the profession with reasonable judgment, skill or | ||||||
29 | safety.
| ||||||
30 | (18) Solicitation of professional services by using | ||||||
31 | false or misleading
advertising.
| ||||||
32 | (19) Failure to file a return, or pay the tax, penalty | ||||||
33 | or interest shown
in a filed return, or to pay any final | ||||||
34 | assessment of tax, penalty or interest,
as required by any |
| |||||||
| |||||||
1 | tax Act administered by the Illinois Department of Revenue
| ||||||
2 | or any successor agency or the Internal Revenue Service or | ||||||
3 | any successor
agency.
| ||||||
4 | (20) Practicing or attempting to practice under a name | ||||||
5 | other than the full
name as shown on the license or any | ||||||
6 | other legally authorized name.
| ||||||
7 | (21) A finding by the Department that a licensee has | ||||||
8 | not complied with a
provision of any lawful order issued by | ||||||
9 | the Department.
| ||||||
10 | (22) Making a false statement to the Department | ||||||
11 | regarding compliance with
continuing professional | ||||||
12 | education requirements.
| ||||||
13 | (23) Failing to make a substantive response to a | ||||||
14 | request for information
by the Department within 30 days of | ||||||
15 | the request.
| ||||||
16 | (b) (Blank).
| ||||||
17 | (c) In rendering an order, the Director shall take into | ||||||
18 | consideration
the facts and circumstances involving the type of | ||||||
19 | acts or omissions in
subsection (a) including, but not limited | ||||||
20 | to:
| ||||||
21 | (1) the extent to which public confidence in the public | ||||||
22 | accounting
profession was, might have been, or may be | ||||||
23 | injured;
| ||||||
24 | (2) the degree of trust and dependence among the | ||||||
25 | involved parties;
| ||||||
26 | (3) the character and degree of financial or economic | ||||||
27 | harm which did or
might have resulted; and
| ||||||
28 | (4) the intent or mental state of the person charged at | ||||||
29 | the time of the
acts or omissions.
| ||||||
30 | (d) The Department shall reissue the license upon | ||||||
31 | certification by the
Committee that the disciplined licensee | ||||||
32 | has complied with all of the
terms and conditions set forth in | ||||||
33 | the final order.
| ||||||
34 | (e) The Department shall deny any application for a license |
| |||||||
| |||||||
1 | or renewal,
without hearing, to any person who has defaulted on | ||||||
2 | an educational loan
guaranteed by the Illinois Student | ||||||
3 | Assistance Commission; however, the
Department may issue a | ||||||
4 | license or renewal if the person in default has
established a | ||||||
5 | satisfactory repayment record as determined by the Illinois
| ||||||
6 | Student Assistance Commission.
| ||||||
7 | (f) The determination by a court that a licensee is subject | ||||||
8 | to involuntary
admission or judicial admission as provided in | ||||||
9 | the Mental Health and
Developmental Disabilities Code will | ||||||
10 | result in the automatic suspension of his
or her license. The | ||||||
11 | licensee shall be responsible for notifying the Department of | ||||||
12 | the determination by the court that the licensee is subject to | ||||||
13 | involuntary admission or judicial admission as provided in the | ||||||
14 | Mental Health and Developmental Disabilities Code. The | ||||||
15 | licensee shall also notify the Department upon discharge so | ||||||
16 | that a determination may be made under item (17) of subsection | ||||||
17 | (a) whether the licensee may resume practice.
The suspension | ||||||
18 | will end upon a finding by a court that the
licensee is no | ||||||
19 | longer subject to involuntary admission or judicial admission,
| ||||||
20 | the issuance of an order so finding and discharging the | ||||||
21 | patient, and the
recommendation of the Committee to the | ||||||
22 | Director that the licensee be allowed
to resume professional | ||||||
23 | practice.
| ||||||
24 | (Source: P.A. 90-655, eff. 7-30-98; 93-629, eff. 12-23-03.)
| ||||||
25 | (Text of Section after amendment by P.A. 92-457 )
| ||||||
26 | Sec. 20.01. Grounds for discipline; license.
| ||||||
27 | (a) The Board may refuse to issue or renew, or may revoke, | ||||||
28 | suspend, or
reprimand any license or licensee, place a licensee | ||||||
29 | on probation for a period
of time subject to any conditions the | ||||||
30 | Board may specify including requiring
the licensee to attend | ||||||
31 | continuing education courses or to work under the
supervision | ||||||
32 | of another licensee, impose a fine not to exceed $5,000 for | ||||||
33 | each
violation, restrict the authorized scope of practice, or |
| |||||||
| |||||||
1 | require a licensee
to undergo a peer review program, for any | ||||||
2 | one or more of the following:
| ||||||
3 | (1) Violation of any provision of this Act.
| ||||||
4 | (2) Attempting to procure a license to practice public | ||||||
5 | accounting by
bribery or fraudulent misrepresentations.
| ||||||
6 | (3) Having a license to practice public accounting | ||||||
7 | revoked, suspended,
or otherwise acted against, including | ||||||
8 | the denial of licensure, by the licensing
authority of | ||||||
9 | another state, the District of Columbia, or any United | ||||||
10 | States
territory. No disciplinary action shall be taken in | ||||||
11 | Illinois if the action
taken in another jurisdiction was | ||||||
12 | based upon failure to meet the continuing
professional | ||||||
13 | education requirements of that jurisdiction and the | ||||||
14 | applicable
Illinois continuing professional education | ||||||
15 | requirements are met.
| ||||||
16 | (4) Being convicted or found guilty, regardless of | ||||||
17 | adjudication, of a
crime in any jurisdiction which directly | ||||||
18 | relates to the practice of public
accounting or the ability | ||||||
19 | to practice public accounting.
| ||||||
20 | (5) Making or filing a report or record which the | ||||||
21 | registrant knows to
be false, willfully failing to file a | ||||||
22 | report or record required by state
or federal law, | ||||||
23 | willfully impeding or obstructing the filing, or inducing
| ||||||
24 | another person to impede or obstruct the filing. The | ||||||
25 | reports or records shall
include only those that are signed | ||||||
26 | in the capacity of a licensed certified
public accountant.
| ||||||
27 | (6) Conviction in this or another State or the District | ||||||
28 | of Columbia, or
any United States Territory, of any crime | ||||||
29 | that is punishable by one year or
more in prison or | ||||||
30 | conviction of a crime in a federal court that is punishable
| ||||||
31 | by one year or more in prison.
| ||||||
32 | (7) Proof that the licensee is guilty of fraud or | ||||||
33 | deceit, or of gross
negligence, incompetency, or | ||||||
34 | misconduct, in the practice of public
accounting.
|
| |||||||
| |||||||
1 | (8) Violation of any rule adopted under this Act.
| ||||||
2 | (9) Practicing on a revoked, suspended, or inactive | ||||||
3 | license.
| ||||||
4 | (10) Suspension or revocation of the right to practice | ||||||
5 | before any
state or federal agency.
| ||||||
6 | (11) Conviction of any crime under the laws of the | ||||||
7 | United States or any
state or territory of the United | ||||||
8 | States that is a felony or misdemeanor and
has dishonesty | ||||||
9 | as an essential element, or of any crime that is directly
| ||||||
10 | related to the practice of the profession.
| ||||||
11 | (12) Making any misrepresentation for the purpose of | ||||||
12 | obtaining a license,
or material misstatement in | ||||||
13 | furnishing information to the Board.
| ||||||
14 | (13) Aiding or assisting another person in violating | ||||||
15 | any provision of
this Act or rules promulgated hereunder.
| ||||||
16 | (14) Engaging in dishonorable, unethical, or | ||||||
17 | unprofessional conduct of a
character likely to deceive, | ||||||
18 | defraud, or harm the public and violating the
rules of | ||||||
19 | professional conduct adopted by the Board.
| ||||||
20 | (15) Habitual or excessive use or addiction to alcohol, | ||||||
21 | narcotics,
stimulants, or any other chemical agent or drug | ||||||
22 | that results in the inability
to practice with reasonable | ||||||
23 | skill, judgment, or safety.
| ||||||
24 | (16) Directly or indirectly giving to or receiving from | ||||||
25 | any person, firm,
corporation, partnership, or association | ||||||
26 | any fee, commission, rebate, or other
form of compensation | ||||||
27 | for any professional service not actually rendered.
| ||||||
28 | (17) Physical or mental disability, including | ||||||
29 | deterioration through the
aging process or loss of | ||||||
30 | abilities and skills that results in the inability to
| ||||||
31 | practice the profession with reasonable judgment, skill or | ||||||
32 | safety.
| ||||||
33 | (18) Solicitation of professional services by using | ||||||
34 | false or misleading
advertising.
|
| |||||||
| |||||||
1 | (19) Failure to file a return, or pay the tax, penalty | ||||||
2 | or interest shown
in a filed return, or to pay any final | ||||||
3 | assessment of tax, penalty or interest,
as required by any | ||||||
4 | tax Act administered by the Illinois Department of Revenue
| ||||||
5 | or any successor agency or the Internal Revenue Service or | ||||||
6 | any successor
agency.
| ||||||
7 | (20) Practicing or attempting to practice under a name | ||||||
8 | other than the
full name as shown on the license or any | ||||||
9 | other legally authorized name.
| ||||||
10 | (21) A finding by the Board that a licensee has not | ||||||
11 | complied with a
provision of any lawful order issued by the | ||||||
12 | Board.
| ||||||
13 | (22) Making a false statement to the Board regarding | ||||||
14 | compliance with
continuing professional education | ||||||
15 | requirements.
| ||||||
16 | (23) Failing to make a substantive response to a | ||||||
17 | request for information
by the Board within 30 days of the | ||||||
18 | request.
| ||||||
19 | (b) (Blank).
| ||||||
20 | (c) In rendering an order, the Board shall take into | ||||||
21 | consideration
the facts and circumstances involving the type of | ||||||
22 | acts or omissions in
subsection (a) including, but not limited | ||||||
23 | to:
| ||||||
24 | (1) the extent to which public confidence in the public | ||||||
25 | accounting
profession was, might have been, or may be | ||||||
26 | injured;
| ||||||
27 | (2) the degree of trust and dependence among the | ||||||
28 | involved parties;
| ||||||
29 | (3) the character and degree of financial or economic | ||||||
30 | harm which did or
might have resulted; and
| ||||||
31 | (4) the intent or mental state of the person charged at | ||||||
32 | the time of the
acts or omissions.
| ||||||
33 | (d) The Board shall reissue the license upon a showing that | ||||||
34 | the disciplined
licensee has complied with all of the terms and |
| |||||||
| |||||||
1 | conditions set forth in the
final order.
| ||||||
2 | (e) The Board shall deny any application for a license or | ||||||
3 | renewal,
without hearing, to any person who has defaulted on an | ||||||
4 | educational loan
guaranteed by the Illinois Student Assistance | ||||||
5 | Commission; however, the
Board may issue a license or renewal | ||||||
6 | if the person in default has
established a satisfactory | ||||||
7 | repayment record as determined by the Illinois
Student | ||||||
8 | Assistance Commission.
| ||||||
9 | (f) The determination by a court that a licensee is subject | ||||||
10 | to involuntary
admission or judicial admission as provided in | ||||||
11 | the Mental Health and
Developmental Disabilities Code will | ||||||
12 | result in the automatic suspension of his
or her license. The | ||||||
13 | licensee shall be responsible for notifying the Board of the | ||||||
14 | determination by the court that the licensee is subject to | ||||||
15 | involuntary admission or judicial admission as provided in the | ||||||
16 | Mental Health and Developmental Disabilities Code. The | ||||||
17 | licensee shall also notify the Board upon discharge so that a | ||||||
18 | determination may be made under item (17) of subsection (a) | ||||||
19 | whether the licensee may resume practice.
The suspension will | ||||||
20 | end upon a finding by a court that the
licensee is no longer | ||||||
21 | subject to involuntary admission or judicial admission
and the | ||||||
22 | issuance of an order so finding and discharging the
patient.
| ||||||
23 | (Source: P.A. 92-457, eff. 7-1-04; 93-629, eff. 12-23-03.)
| ||||||
24 | (225 ILCS 450/20.02 new)
| ||||||
25 | (Section scheduled to be repealed on January 1, 2014)
| ||||||
26 | Sec. 20.02. Grounds for discipline of certificate holder.
| ||||||
27 | (a) The Board may refuse to issue a certificate, may | ||||||
28 | revoke or suspend any
certificate,
reprimand any certificate | ||||||
29 | holder, place a certificate holder on probation for a
period of
| ||||||
30 | time, or impose a fine not to exceed $5,000 for each violation | ||||||
31 | for any one or
more of the
following:
| ||||||
32 | (1) Attempting to procure a CPA certificate or | ||||||
33 | license to practice public
accounting by bribery or |
| |||||||
| |||||||
1 | fraudulent misrepresentation.
| ||||||
2 | (2) Having a CPA certificate or license to practice | ||||||
3 | public accounting
revoked, suspended, or otherwise acted | ||||||
4 | against by the licensing authority of
another state, or the | ||||||
5 | District of Columbia, or any United States territory. No
| ||||||
6 | disciplinary action shall be taken in Illinois if the | ||||||
7 | action taken in another
jurisdiction was based upon failure | ||||||
8 | to pay a license renewal fee or failure to
meet
the | ||||||
9 | experience or continuing professional education | ||||||
10 | requirements of that
jurisdiction.
| ||||||
11 | (3) Being convicted or found guilty, regardless of | ||||||
12 | adjudication, of a crime
under the laws of the United | ||||||
13 | States or any state or territory of the United States,
that | ||||||
14 | is a felony or misdemeanor and that directly relates to the | ||||||
15 | practice of
accounting or the ability to practice | ||||||
16 | accounting, including but not limited to any
felony or | ||||||
17 | misdemeanor that has dishonesty as an essential element.
| ||||||
18 | (4) Making or filing a report or record that the | ||||||
19 | individual knows to be
false, willfully failing to file a | ||||||
20 | report or record required by State or federal law,
| ||||||
21 | willfully impeding or obstructing the filing, or inducing | ||||||
22 | another person to impede
or obstruct the filing. The | ||||||
23 | reports or records shall include only those that are
signed | ||||||
24 | in the CPA's professional capacity.
| ||||||
25 | (5) Proof that the certificate holder or applicant | ||||||
26 | has, in his or her
professional practice, engaged in fraud, | ||||||
27 | deceit, gross negligence, incompetence,
misconduct, or | ||||||
28 | dishonorable, unethical, or unprofessional conduct of a | ||||||
29 | character
likely to deceive, defraud, or harm the public or | ||||||
30 | violating the rules of professional
conduct adopted by the | ||||||
31 | Board.
| ||||||
32 | (6) Failing to register or reregister as required by | ||||||
33 | Section 16.1 of this Act.
| ||||||
34 | (7) A finding by the Board that a certificate holder |
| |||||||
| |||||||
1 | has not complied with a
provision of any lawful order | ||||||
2 | issued by the Board.
| ||||||
3 | (8) Failing to make a substantive response to a | ||||||
4 | request for information by
the Board within 60 days of the | ||||||
5 | request.
| ||||||
6 | (b) In rendering an order, the Board shall take into | ||||||
7 | consideration the facts
and circumstances involving acts or | ||||||
8 | omissions in subsection (a),
including but not limited to:
| ||||||
9 | (1) the extent to which public confidence in the | ||||||
10 | public accounting
profession was, might have been, or may | ||||||
11 | be injured;
| ||||||
12 | (2) the degree of trust and dependence among the | ||||||
13 | involved
parties;
| ||||||
14 | (3) the character and degree of financial or economic | ||||||
15 | harm that did
or might have resulted; and
| ||||||
16 | (4) the intent or mental state of the person charged | ||||||
17 | at the time of
the acts or omissions.
| ||||||
18 | (c) The Board shall reissue the certificate upon proof | ||||||
19 | that the disciplined
certificate holder has complied with all | ||||||
20 | of the terms and conditions set forth
in the final
order.
| ||||||
21 | (d) The determination by a court that a certificate holder | ||||||
22 | is subject to
involuntary
admission or judicial admission as | ||||||
23 | provided in the Mental Health and
Developmental
Disabilities | ||||||
24 | Code will result in the automatic suspension of his or her
| ||||||
25 | certificate. The certificate holder shall be responsible for | ||||||
26 | notifying the Board of the determination by the court that the | ||||||
27 | licensee is subject to involuntary admission or judicial | ||||||
28 | admission as provided in the Mental Health and Developmental | ||||||
29 | Disabilities Code. The certificate holder shall also notify the | ||||||
30 | Board upon discharge so that a determination may be made under | ||||||
31 | item (17) of subsection (a) of Section 20.01 whether the | ||||||
32 | certificate holder may resume practice.
| ||||||
33 | (225 ILCS 450/20.1) (from Ch. 111, par. 5522)
|
| |||||||
| |||||||
1 | (Section scheduled to be repealed on January 1, 2014)
| ||||||
2 | (Text of Section before amendment by P.A. 92-457 )
| ||||||
3 | Sec. 20.1. Investigations; notice; hearing. The Department | ||||||
4 | may, upon
its own motion, and shall, upon the
verified | ||||||
5 | complaint in writing of any person setting forth facts which, | ||||||
6 | if
proved, would constitute grounds for disciplinary action
as | ||||||
7 | set forth in Section 20.01 or 20.02 , investigate the actions of | ||||||
8 | any person. The
Department may refer complaints and | ||||||
9 | investigations to a disciplinary body
of the accounting | ||||||
10 | profession for technical assistance. The results of
an | ||||||
11 | investigation and recommendations of the disciplinary body
may | ||||||
12 | be considered
by the Department, but shall not be considered | ||||||
13 | determinative and the Department
shall not in any way be | ||||||
14 | obligated to take any action or be bound by the
results of the | ||||||
15 | accounting profession's disciplinary proceedings. The
| ||||||
16 | Department before taking disciplinary action, shall afford the | ||||||
17 | concerned
party or parties an opportunity to request a hearing | ||||||
18 | and if so requested
shall set a time and place for a hearing of | ||||||
19 | the complaint. The
Department shall notify the
applicant or the | ||||||
20 | licensed person or entity of any
charges made and the date and | ||||||
21 | place of the hearing of those charges by
mailing notice thereof | ||||||
22 | to that person or entity by
registered or certified mail to the | ||||||
23 | place last specified by the
accused person or entity in the | ||||||
24 | last
notification to the
Department, at least 30 days prior to | ||||||
25 | the date set for the hearing or by
serving a written notice by | ||||||
26 | delivery of the notice to the accused
person or entity at least | ||||||
27 | 15 days prior to
the date set
for the hearing, and shall
direct | ||||||
28 | the applicant or licensee to file a written answer to the Board
| ||||||
29 | under oath within 20 days after the service of the notice and | ||||||
30 | inform the
applicant or licensee that failure to file an answer | ||||||
31 | will result in default
being taken against the applicant or | ||||||
32 | licensee and that the license or
certificate may be
suspended, | ||||||
33 | revoked, placed on probationary status, or other disciplinary
| ||||||
34 | action may be taken, including limiting the scope, nature or |
| |||||||
| |||||||
1 | extent of
practice, as the Director may deem proper.
In case | ||||||
2 | the person fails to file an answer after receiving notice, his | ||||||
3 | or
her license or certificate may, in the discretion of the | ||||||
4 | Department, be
suspended, revoked, or placed on probationary | ||||||
5 | status, or the Department may
take whatever disciplinary action | ||||||
6 | deemed proper, including limiting the
scope, nature, or extent | ||||||
7 | of the person's practice or the imposition of a
fine, without a | ||||||
8 | hearing, if the act or acts charged constitute sufficient
| ||||||
9 | grounds for such action under this Act.
The Department shall | ||||||
10 | afford the accused person or entity an opportunity to be heard
| ||||||
11 | in person or by counsel at the hearing. The files of the Board | ||||||
12 | relating to the investigation of possible instances of | ||||||
13 | professional misconduct or any other ground for discipline 27 | ||||||
14 | shall be confidential and shall not be subject to disclosure at | ||||||
15 | the request of any person, except (i) upon the order of a court | ||||||
16 | in a pending action or proceeding and (ii) that exculpatory and | ||||||
17 | sentence mitigating evidence in the file of an accused or a | ||||||
18 | person who is the subject of an investigation shall be | ||||||
19 | disclosed by the Board to such person. At the conclusion of the | ||||||
20 | hearing
the Committee shall present to the Director a written | ||||||
21 | report of its finding
of facts, conclusions of law and | ||||||
22 | recommendations. The report shall contain
a finding whether or | ||||||
23 | not the accused person violated this Act or failed to
comply | ||||||
24 | with the conditions required in this Act. The Committee shall | ||||||
25 | specify
the nature of the violation or failure to comply, and | ||||||
26 | make its recommendations
to the Director.
| ||||||
27 | The report of findings of fact, conclusions of law and | ||||||
28 | recommendations
of the Committee shall be the basis for the | ||||||
29 | Department's disciplinary action.
If the Director disagrees in | ||||||
30 | any regard with the report, he may issue an
order in | ||||||
31 | contravention of the report. The Director shall
provide a | ||||||
32 | written
explanation to the Committee of any deviations from | ||||||
33 | their report, and shall
specify with particularity the reasons | ||||||
34 | of that action in the final order.
The finding is not |
| |||||||
| |||||||
1 | admissible in evidence against the person in a criminal
| ||||||
2 | prosecution brought for the violation of this Act, but the | ||||||
3 | hearing and
findings are not a bar to a criminal prosecution | ||||||
4 | brought for the violation
of this Act.
| ||||||
5 | (Source: P.A. 87-1031; 88-36.)
| ||||||
6 | (Text of Section after amendment by P.A. 92-457 )
| ||||||
7 | Sec. 20.1. Investigations; notice; hearing. The Board
may, | ||||||
8 | upon
its own motion, and shall, upon the
verified complaint in | ||||||
9 | writing of any person setting forth facts which, if
proved, | ||||||
10 | would constitute grounds for disciplinary action
as set forth | ||||||
11 | in Section 20.01 or 20.02 , investigate the actions of any
| ||||||
12 | person or entity. The
Board may refer complaints and | ||||||
13 | investigations to a
disciplinary body
of the accounting | ||||||
14 | profession for technical assistance. The results of
an | ||||||
15 | investigation and recommendations of the disciplinary body
may | ||||||
16 | be considered
by the Board, but shall not be considered | ||||||
17 | determinative and
the Board
shall not in any way be obligated | ||||||
18 | to take any action or be bound by the
results of the accounting | ||||||
19 | profession's disciplinary proceedings. The
Board, before | ||||||
20 | taking disciplinary action, shall afford the
concerned
party or | ||||||
21 | parties an opportunity to request a hearing and if so requested
| ||||||
22 | shall set a time and place for a hearing of the complaint. The
| ||||||
23 | Board shall notify the
applicant or the licensed person or | ||||||
24 | entity of any
charges made and the date and place of the | ||||||
25 | hearing of those charges by
mailing notice thereof to that | ||||||
26 | person or entity by
registered or certified mail to the place | ||||||
27 | last specified by the
accused person or entity in the last
| ||||||
28 | notification to the
Board, at least 30 days prior to the date | ||||||
29 | set for the
hearing or by
serving a written notice by delivery | ||||||
30 | of the notice to the accused
person or entity at least 15 days | ||||||
31 | prior to
the date set
for the hearing, and shall
direct the | ||||||
32 | applicant or licensee to file a written
answer to the Board
| ||||||
33 | under oath within 20 days after the service of the notice and |
| |||||||
| |||||||
1 | inform the
applicant or licensee that failure to file an answer
| ||||||
2 | will result in default
being taken against the applicant or | ||||||
3 | licensee and that
the license or
certificate may be
suspended, | ||||||
4 | revoked, placed on probationary status, or other disciplinary
| ||||||
5 | action may be taken, including limiting the scope, nature or | ||||||
6 | extent of
practice, as the Board may deem proper.
In case the | ||||||
7 | person fails to file an answer after receiving notice, his or
| ||||||
8 | her license or certificate may, in the discretion of the Board, | ||||||
9 | be
suspended, revoked, or placed on probationary status, or the | ||||||
10 | Board may
take whatever disciplinary action deemed proper, | ||||||
11 | including limiting the
scope, nature, or extent of the person's | ||||||
12 | practice or the imposition of a
fine, without a hearing, if the | ||||||
13 | act or acts charged constitute sufficient
grounds for such | ||||||
14 | action under this Act.
The Board shall afford the accused | ||||||
15 | person or entity an
opportunity to be heard
in person or by | ||||||
16 | counsel at the hearing. The files of the Board relating to the | ||||||
17 | investigation of possible instances of professional misconduct | ||||||
18 | or any other ground for discipline 27 shall be confidential and | ||||||
19 | shall not be subject to disclosure at the request of any | ||||||
20 | person, except (i) upon the order of a court in a pending | ||||||
21 | action or proceeding and (ii) that exculpatory and sentence | ||||||
22 | mitigating evidence in the file of an accused or a person who | ||||||
23 | is the subject of an investigation shall be disclosed by the | ||||||
24 | Board to such person. Following the conclusion of
the hearing
| ||||||
25 | the Board shall issue a
written order setting forth its finding
| ||||||
26 | of facts, conclusions of law, and penalties to be imposed. The | ||||||
27 | order shall contain
a finding whether or not the accused person | ||||||
28 | violated this Act or failed to
comply with the conditions | ||||||
29 | required in this Act.
| ||||||
30 | The finding is not admissible in evidence against the | ||||||
31 | person in a criminal
prosecution brought for the violation of | ||||||
32 | this Act, but the hearing and
findings are not a bar to a | ||||||
33 | criminal prosecution brought for the violation
of this Act.
| ||||||
34 | (Source: P.A. 92-457, eff. 7-1-04.)
|
| |||||||
| |||||||
1 | Section 95. No acceleration or delay. Where this Act makes | ||||||
2 | changes in a
statute that is represented in this Act by text | ||||||
3 | that is not yet or no longer in
effect (for example, a Section | ||||||
4 | represented by multiple versions), the use of
that text does | ||||||
5 | not accelerate or delay the taking effect of (i) the changes
| ||||||
6 | made by this Act or (ii) provisions derived from any other | ||||||
7 | Public Act.
| ||||||
8 | Section 97. Severability. The provisions of this Act are | ||||||
9 | severable under Section 1.31 of the Statute on Statutes.
| ||||||
10 | Section 99. Effective date. This Act takes effect upon | ||||||
11 | becoming law.".
|