Full Text of HB2296 103rd General Assembly
HB2296eng 103RD GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning regulation.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Regulatory Sunset Act is amended by | 5 | | changing Sections 4.34 and 4.39 as follows: | 6 | | (5 ILCS 80/4.34) | 7 | | Sec. 4.34. Acts and Section repealed on January 1, 2024. | 8 | | The following Acts and
Section of an Act are repealed
on | 9 | | January 1, 2024: | 10 | | The Crematory Regulation Act. | 11 | | The Electrologist Licensing Act. | 12 | | The Illinois Certified Shorthand Reporters Act of | 13 | | 1984. | 14 | | The Illinois Occupational Therapy Practice Act. | 15 | | The Illinois Public Accounting Act. | 16 | | The Private Detective, Private Alarm, Private | 17 | | Security, Fingerprint Vendor, and Locksmith Act of 2004. | 18 | | The Registered Surgical Assistant and Registered | 19 | | Surgical Technologist
Title Protection Act. | 20 | | Section 2.5 of the Illinois Plumbing License Law.
| 21 | | The Veterinary Medicine and Surgery Practice Act of | 22 | | 2004. | 23 | | (Source: P.A. 102-291, eff. 8-6-21.) |
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| 1 | | (5 ILCS 80/4.39) | 2 | | Sec. 4.39. Acts repealed on January 1, 2029 and December | 3 | | 31, 2029. | 4 | | (a) The following Act is repealed on January 1, 2029: | 5 | | The Environmental Health Practitioner Licensing Act. | 6 | | The Illinois Public Accounting Act. | 7 | | (b) The following Act is repealed on December 31, 2029: | 8 | | The Structural Pest Control Act.
| 9 | | (Source: P.A. 100-716, eff. 8-3-18; 100-796, eff. 8-10-18; | 10 | | 101-81, eff. 7-12-19.) | 11 | | Section 10. The Illinois Public Accounting Act is amended | 12 | | by changing Sections 0.02, 0.03, 1, 2, 2.05, 2.1, 3, 4, 5.2, | 13 | | 6.1, 8, 9.3, 13, 13.5, 14.2, 14.5, 16, 17, 17.1, 17.2, 20.01, | 14 | | 20.1, 20.2, 20.6, 20.7, 21, 27, and 30 and by adding Section | 15 | | 0.04 as follows:
| 16 | | (225 ILCS 450/0.02) (from Ch. 111, par. 5500.02)
| 17 | | (Section scheduled to be repealed on January 1, 2024)
| 18 | | Sec. 0.02. Declaration of public policy. It is the policy | 19 | | of this State and the purpose of this Act:
| 20 | | (a) to promote the dependability of information which | 21 | | is used for guidance
in financial transactions or for | 22 | | accounting for or assessing the status
or performance of | 23 | | commercial and noncommercial enterprises, whether public,
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| 1 | | private, or governmental; and
| 2 | | (b) to protect the public interest by requiring that | 3 | | persons engaged in
the practice of public accounting be | 4 | | qualified; that a public authority
competent to prescribe | 5 | | and assess the qualifications of public accountants
be | 6 | | established; and
| 7 | | (c) that preparing, auditing, or examining financial | 8 | | statements and issuing
a report expressing or disclaiming | 9 | | an opinion on such statements or expressing
assurance on | 10 | | such statements be reserved to persons who demonstrate the | 11 | | their
ability and fitness to observe and apply the | 12 | | standards of the accounting
profession; and that the use | 13 | | of accounting titles likely to confuse the
public be | 14 | | prohibited.
| 15 | | (Source: P.A. 98-254, eff. 8-9-13; 99-78, eff. 7-20-15.)
| 16 | | (225 ILCS 450/0.03) (from Ch. 111, par. 5500.03)
| 17 | | (Section scheduled to be repealed on January 1, 2024)
| 18 | | Sec. 0.03. Definitions. As used in this Act, unless the | 19 | | context
otherwise requires:
| 20 | | "Accountancy activities" means the services as set forth | 21 | | in Section 8.05 of the Act. | 22 | | "Address of record" means the designated address recorded | 23 | | by the Department in the applicant's, licensee's, or | 24 | | registrant's application file or license file maintained by | 25 | | the Department's licensure maintenance unit. It is the duty of |
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| 1 | | the applicant, licensee, or registrant to inform the | 2 | | Department of any change of address, and those changes must be | 3 | | made either through the Department's website or by directly | 4 | | contacting the Department. | 5 | | "Certification" means certification by the Board or | 6 | | University or similar jurisdictions specifying an individual | 7 | | has successfully passed all sections and requirements of the | 8 | | Uniform Certified Public Accountant Examination and | 9 | | verification of completion of 150 credit hours. Certification | 10 | | by the Board or University or similar jurisdiction does not | 11 | | confer the ability to use the CPA title and is not equivalent | 12 | | to a registration or license under this Act. | 13 | | "Compilation" means providing a service to be performed in | 14 | | accordance with Statements on Standards for Accounting and | 15 | | Review Services that is presented in the form of financial | 16 | | statements or information that is the representation of | 17 | | management or owners without undertaking to express any | 18 | | assurance on the statements. | 19 | | "Coordinator" means the CPA Coordinator. | 20 | | "CPA" or "C.P.A." means a certified public accountant who | 21 | | holds a license or registration issued by the Department or an | 22 | | individual authorized to use the CPA title under Section 5.2 | 23 | | of this Act. | 24 | | "CPA firm" means a sole proprietorship, a corporation, | 25 | | registered limited liability partnership, limited liability | 26 | | company, partnership, professional service corporation, or any |
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| 1 | | other form of organization issued a license in accordance with | 2 | | this Act or a CPA firm authorized to use the CPA firm title | 3 | | under Section 5.2 of this Act. | 4 | | "CPA (inactive)" means a licensed certified public | 5 | | accountant who elects to have the Department place the | 6 | | licensee's his or her license on inactive status pursuant to | 7 | | Section 17.2 of this Act. | 8 | | "Email address of record" means the designated email | 9 | | address recorded by the Department in the applicant's | 10 | | application file or the licensee's license file, as maintained | 11 | | by the Department's licensure maintenance unit. | 12 | | "Exam certificate" means an exam certificate issued by the | 13 | | Board, the University, or a similar jurisdiction specifying | 14 | | that an individual has successfully passed all sections and | 15 | | requirements of the Uniform Certified Public Accountant | 16 | | Examination. An exam certificate issued by the Board, the | 17 | | University, or a similar jurisdiction does not confer the | 18 | | ability to use the CPA title and is not equivalent to a | 19 | | registration or license under this
Act. | 20 | | "Financial statement" means a structured presentation of | 21 | | historical financial information, including, but not limited | 22 | | to, related notes intended to communicate an entity's economic | 23 | | resources and obligations at a point in time or the changes | 24 | | therein for a period of time in accordance with generally | 25 | | accepted accounting principles (GAAP) or other comprehensive | 26 | | basis of accounting (OCBOA). |
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| 1 | | "Other attestation engagements" means an engagement | 2 | | performed in accordance with the Statements on Standards for | 3 | | Attestation Engagements. | 4 | | "Registered Certified Public Accountant" or "registered | 5 | | CPA" means any person who has been issued
a registration under | 6 | | this Act as a Registered Certified Public Accountant.
| 7 | | "Report", when used with reference to financial | 8 | | statements, means an opinion, report, or other form of | 9 | | language that states or implies assurance as to the | 10 | | reliability of any financial statements and that also includes | 11 | | or is accompanied by any statement or implication that the | 12 | | person or firm issuing it has special knowledge or competence | 13 | | in accounting or auditing. Such a statement or implication of | 14 | | special knowledge or competence may arise from use by the | 15 | | issuer of the report of names or titles indicating that the | 16 | | person or firm is an accountant or auditor, or from the | 17 | | language of the report itself. "Report" includes any form of | 18 | | language that disclaims an opinion when the form of language | 19 | | is conventionally understood to imply any positive assurance | 20 | | as to the reliability of the financial statements referred to | 21 | | or special competence on the part of the person or firm issuing | 22 | | such language; it includes any other form of language that is | 23 | | conventionally understood to imply such assurance or such | 24 | | special knowledge or competence. | 25 | | "Licensed Certified Public Accountant" or "licensed CPA" | 26 | | means any person licensed
under this Act as a Licensed |
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| 1 | | Certified Public Accountant.
| 2 | | "Committee" means the Public Accountant Registration and | 3 | | Licensure Committee appointed by the Secretary.
| 4 | | "Department" means the Department of Financial and | 5 | | Professional Regulation.
| 6 | | "License", "licensee", and "licensure" refer to the | 7 | | authorization
to practice under the provisions of this Act.
| 8 | | "Peer review" means a study, appraisal, or review of one | 9 | | or
more aspects of a CPA firm's or sole practitioner's | 10 | | compliance with applicable accounting, auditing, and other | 11 | | attestation standards adopted by generally recognized | 12 | | standard-setting bodies.
| 13 | | "Principal place of business" means the office location | 14 | | designated by the licensee from which the person directs, | 15 | | controls, and coordinates one's his or her professional | 16 | | services. | 17 | | "Review committee" means any person or persons conducting, | 18 | | reviewing,
administering, or supervising a peer review | 19 | | program.
| 20 | | "Secretary" means the Secretary of the Department of | 21 | | Financial and Professional Regulation. | 22 | | "University" means the University of Illinois.
| 23 | | "Board" means the Board of Examiners established under | 24 | | Section 2.
| 25 | | "Registration", "registrant", and "registered" refer to | 26 | | the authorization to hold oneself out as or use the title |
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| 1 | | "Registered Certified Public Accountant" or "Certified Public | 2 | | Accountant", unless the context otherwise requires.
| 3 | | "Peer Review Administrator" means an organization | 4 | | designated by the Department that meets the requirements of | 5 | | subsection (f) of Section 16 of this Act and other rules that | 6 | | the Department may adopt.
| 7 | | (Source: P.A. 102-222, eff. 1-1-22 .)
| 8 | | (225 ILCS 450/0.04 new) | 9 | | Sec. 0.04. Address of record; email address of record. | 10 | | All applicants and registrants shall: | 11 | | (1) provide a valid address and email address to the | 12 | | Department, which shall serve as the address of record and | 13 | | email address of record, respectively, at the time of | 14 | | application for registration or renewal of a registration; | 15 | | and | 16 | | (2) inform the Department of any change of address
of | 17 | | record or email address of record within 14 days after | 18 | | such change either through the Department's website or by | 19 | | contacting the Department's licensure maintenance unit.
| 20 | | (225 ILCS 450/1) (from Ch. 111, par. 5501)
| 21 | | (Section scheduled to be repealed on January 1, 2024)
| 22 | | Sec. 1. No person shall hold oneself himself or herself | 23 | | out to the public in this State in any manner by using the | 24 | | title "Certified Public Accountant", "Licensed Certified |
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| 1 | | Public Accountant", "Registered Certified Public Accountant", | 2 | | "Public Accountant", or use the abbreviation "C.P.A.",
"CPA", | 3 | | "LCPA", "RCPA", "PA", or any words or letters to indicate that | 4 | | the person using the same
is a licensed CPA or registered CPA, | 5 | | unless the person he or she has been issued a license or | 6 | | registration by the Department under this Act or is exercising | 7 | | the practice privilege afforded under Section 5.2 of this Act.
| 8 | | (Source: P.A. 98-254, eff. 8-9-13.)
| 9 | | (225 ILCS 450/2) (from Ch. 111, par. 5502)
| 10 | | (Section scheduled to be repealed on January 1, 2024)
| 11 | | Sec. 2. Board of Examiners. The Governor shall appoint a | 12 | | Board
of
Examiners that shall determine the qualifications of | 13 | | persons applying for certification
and shall make rules for | 14 | | and conduct examinations for determining
the qualifications. | 15 | |
The Board shall consist of
11 examiners,
including 2 | 16 | | public
members. The
remainder shall be
certified
public | 17 | | accountants in this State who have been residents of this | 18 | | State for at
least 5 years immediately preceding their | 19 | | appointment to the Board , except that one shall be either
a | 20 | | certified public accountant of the grade herein described or | 21 | | an
attorney licensed and
residing in this State and one shall | 22 | | be a certified public accountant who is an
active or retired | 23 | | educator residing in this State. The term of office of each
| 24 | | examiner shall be 3 years. As the term of
each examiner | 25 | | expires, the appointment shall be filled for a term of 3 years
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| 1 | | from the date of expiration. Any Board member who has served as | 2 | | a member for 6
consecutive years shall not be eligible for | 3 | | reappointment until 2 years after
the end of the term in which | 4 | | the sixth consecutive year of service occurred,
except that | 5 | | members of the
Board serving on the effective date of this | 6 | | Section shall be eligible
for appointment to one additional | 7 | | 3-year term. Where the expiration of
any member's term shall | 8 | | result in less than 11 members then serving on
the Board, the | 9 | | member shall continue to serve until a his or her successor is
| 10 | | appointed and has qualified. Except as otherwise provided in | 11 | | this Section, no Board member shall serve more than 2 full | 12 | | consecutive terms. Anyone appointed to the Board shall be | 13 | | ineligible to be appointed to the Illinois Public Accountants | 14 | | Registration and Licensure Committee appointed by the | 15 | | Secretary.
Appointments to fill vacancies shall be made in the | 16 | | same manner as original appointments for the unexpired portion | 17 | | of the vacated term. The membership of the Board shall | 18 | | reasonably reflect representation from the geographic areas in | 19 | | this State. The members of the Board appointed by the Governor | 20 | | shall receive reasonable compensation for the member's their | 21 | | necessary, legitimate, and authorized expenses in accordance | 22 | | with the Governor's Travel Control Board rules and the Travel | 23 | | Regulation Rules. The Governor may terminate the term of any
| 24 | | member of the Board at any time for cause.
| 25 | | Information regarding educational requirements, the | 26 | | application process,
the
examination, and fees shall be |
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| 1 | | available on the Board's Internet web site as
well as in
| 2 | | printed documents available from the Board's office.
| 3 | | The Board shall adopt all necessary and reasonable rules | 4 | | and regulations
for the effective administration of this Act. | 5 | | Without limiting the foregoing,
the Board
shall adopt and | 6 | | prescribe rules and regulations for a fair and
impartial | 7 | | method of determining the qualifications of applicants for
| 8 | | examination and for a fair and impartial method of examination | 9 | | of
persons under Section 2 and may establish rules for | 10 | | subjects conditioned and
for the transfer of credits from | 11 | | other jurisdictions with respect to subjects
passed. The Board | 12 | | shall verify completion of educational requirements for | 13 | | certification as required under this Act. | 14 | |
The Board shall make an annual report of its activities to | 15 | | the Governor and the Secretary. This report shall include a | 16 | | complete operating and financial statement covering its | 17 | | operations during the year, the number of examinations given, | 18 | | the pass/fail ratio for examinations, and any other | 19 | | information deemed appropriate. The Board shall have an audit | 20 | | of its books and accounts every 2 years by the Auditor General.
| 21 | | (Source: P.A. 102-222, eff. 1-1-22 .) | 22 | | (225 ILCS 450/2.05)
| 23 | | (Section scheduled to be repealed on January 1, 2024) | 24 | | Sec. 2.05. Public Accountant Registration and Licensure | 25 | | Committee. The Secretary shall appoint a Public Accountant |
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| 1 | | Registration and Licensure Committee consisting of 7 persons, | 2 | | who shall be appointed by and shall serve in an advisory | 3 | | capacity to the Secretary. A majority of the members must be | 4 | | licensed CPAs in good standing and must be actively engaged in | 5 | | the practice of public accounting in this State. The remaining | 6 | | members must include registered CPAs in good standing in this | 7 | | State and one member of the public who is not licensed or | 8 | | registered under this Act or a similar Act of another | 9 | | jurisdiction and who has no connection with the accounting or | 10 | | public accounting profession. Four members of the Committee | 11 | | shall constitute a quorum. A quorum is required for all | 12 | | Committee decisions. Members shall serve 4-year terms and | 13 | | until the member's their successors are appointed and | 14 | | qualified. No member shall be reappointed to the Committee for | 15 | | more than 2 full consecutive terms. Appointments to fill | 16 | | vacancies shall be made in the same manner as original | 17 | | appointments for the unexpired portion of the vacated term.
| 18 | | The members of the Committee appointed by the Secretary shall | 19 | | receive reasonable compensation, as determined by the | 20 | | Department, for the necessary, legitimate, and authorized | 21 | | expenses approved by the Department. All expenses shall be | 22 | | paid from the Registered Certified Public Accountants' | 23 | | Administration and Disciplinary Fund.
The Secretary may | 24 | | terminate the appointment of any member for cause.
The | 25 | | Secretary shall consider the advice and recommendations of the | 26 | | Committee on questions involving standards of professional |
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| 1 | | conduct, discipline, and qualifications of applicants and | 2 | | licensees under this Act.
| 3 | | (Source: P.A. 98-254, eff. 8-9-13.)
| 4 | | (225 ILCS 450/2.1) (from Ch. 111, par. 5503)
| 5 | | (Section scheduled to be repealed on January 1, 2024)
| 6 | | Sec. 2.1. Illinois Administrative Procedure Act. The | 7 | | Illinois Administrative Procedure
Act is hereby expressly | 8 | | adopted and incorporated herein as if all of the
provisions of | 9 | | that Act were included in this Act, except that the provision | 10 | | of
subsection (d) of Section 10-65 of the Illinois | 11 | | Administrative Procedure Act
that provides that at hearings | 12 | | the licensee has the right to show compliance
with all lawful | 13 | | requirements for retention, continuation or renewal of the
| 14 | | license is specifically excluded. For the purposes of this Act | 15 | | the notice
required under Section 10-25 of the Illinois | 16 | | Administrative Procedure Act is deemed
sufficient when mailed | 17 | | to the licensee's address of record or email address of | 18 | | record .
| 19 | | (Source: P.A. 98-254, eff. 8-9-13; 98-756, eff. 7-16-14.)
| 20 | | (225 ILCS 450/3) (from Ch. 111, par. 5504)
| 21 | | (Section scheduled to be repealed on January 1, 2024)
| 22 | | Sec. 3. Qualifications of applicants. The Board shall | 23 | | certify applicants who successfully complete all portions of | 24 | | the examination and verify completion of 150 semester credit |
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| 1 | | hours. | 2 | | (a) To be admitted to take the examination
after the
year | 3 | | 2000 and before January 1, 2023, for the purpose of | 4 | | determining the qualifications of applicants
for certificates | 5 | | as certified public accountants under this Act, the
applicants | 6 | | shall be required to present proof of the successful | 7 | | completion
of 150 college or university semester hours of | 8 | | study or the applicant's their quarter-hour or other academic | 9 | | credit unit equivalent,
to include a baccalaureate or higher | 10 | | degree conferred by a college or
university acceptable to the
| 11 | | Board, the total educational
program to include an accounting | 12 | | concentration or equivalent as determined
by Board rule. In | 13 | | adopting those rules, the
Board shall
consider, among other | 14 | | things, any impediments to the interstate practice of
public | 15 | | accounting that may result from differences in the | 16 | | requirements in
other states.
| 17 | | (b) Beginning January 1, 2023, an applicant for the | 18 | | examination shall be required to present proof of 120 college | 19 | | or university semester hours of study or the applicant's their | 20 | | quarter-hour or other academic credit unit equivalent, to | 21 | | include a baccalaureate or higher degree conferred by a | 22 | | college or university acceptable to the Board, the total | 23 | | education program to include an accounting concentration or | 24 | | equivalent as determined by Board rule. Applicants shall | 25 | | receive certification by the Board upon successful passage of | 26 | | all sections and requirements of the Uniform Certified Public |
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| 1 | | Accountant Examination and verification of completion of | 2 | | educational requirements as determined by rule. | 3 | | (c) In adopting rules, the Board shall consider, among | 4 | | other things, any impediments to the interstate practice of | 5 | | public accounting that may result from differences in the | 6 | | requirements in other states.
| 7 | | (Source: P.A. 102-222, eff. 1-1-22 .)
| 8 | | (225 ILCS 450/4) (from Ch. 111, par. 5505)
| 9 | | (Section scheduled to be repealed on January 1, 2024)
| 10 | | Sec. 4. Transitional language. | 11 | | (a) The provisions of this Act shall not be construed to | 12 | | invalidate any
certificates as certified public accountants | 13 | | issued by the University under
"An Act to regulate the | 14 | | profession of public accountants", approved May 15,
1903, as | 15 | | amended, or any certificates as Certified Public Accountants
| 16 | | issued by the University or the Board under Section 4 of "An | 17 | | Act to regulate the
practice of public accounting and to | 18 | | repeal certain acts therein named",
approved July 22, 1943, as | 19 | | amended, which certificates shall be valid and
in force as | 20 | | though issued under the provisions of this Act. | 21 | | (b) Before July 1, 2012, persons who have received a | 22 | | Certified Public Accountant (CPA) Certificate issued by the | 23 | | Board or University or holding similar certifications from | 24 | | other jurisdictions with equivalent educational requirements | 25 | | and examination standards may apply to the Department on forms |
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| 1 | | supplied by the Department for and may be granted a | 2 | | registration as a registered CPA from the Department upon | 3 | | payment of the required fee. | 4 | | (c) Beginning with the 2006 renewal, the Department shall | 5 | | cease to issue a license as a Public Accountant. Any person | 6 | | holding a valid license as a Public Accountant prior to | 7 | | September 30, 2006 who meets the conditions for renewal of a | 8 | | license under this Act, shall be issued a license as a licensed | 9 | | CPA under this Act and shall be subject to continued | 10 | | regulation by the Department under this Act. The Department | 11 | | may adopt rules to implement this Section. | 12 | | (d) The Department shall not issue any new registrations | 13 | | as a registered CPA on or after July 1, 2012. After that date, | 14 | | any applicant for licensure under this Act shall apply for a | 15 | | license as a licensed CPA and shall meet the requirements set | 16 | | forth in this Act. Any person who has been issued a | 17 | | registration as a registered CPA may renew the registration | 18 | | under the provisions of this Act and that person may continue | 19 | | to renew or restore the registration during the registrant's | 20 | | his or her lifetime, subject only to the renewal or | 21 | | restoration requirements for the registration under this Act. | 22 | | Such registration shall be subject to the disciplinary | 23 | | provisions of this Act. | 24 | | (e) (Blank).
| 25 | | (f) The changes made by this amendatory Act of the 102nd | 26 | | General Assembly do not invalidate any certificate issued |
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| 1 | | before the effective date of this amendatory Act of the 102nd | 2 | | General Assembly. | 3 | | (Source: P.A. 102-222, eff. 1-1-22 .)
| 4 | | (225 ILCS 450/5.2)
| 5 | | (Section scheduled to be repealed on January 1, 2024) | 6 | | Sec. 5.2. Substantial equivalency. | 7 | | (a) An individual whose principal place of business is not | 8 | | in this State shall have all the privileges of a person | 9 | | licensed under this Act as a licensed CPA without the need to | 10 | | obtain a license from the Department or to file notice with the | 11 | | Department, if the individual: | 12 | | (1) holds a valid license as a certified public | 13 | | accountant issued by another state that the National | 14 | | Qualification Appraisal Service of the National | 15 | | Association of State Boards of Accountancy has verified to | 16 | | be in substantial equivalence with the CPA licensure | 17 | | requirements of the Uniform Accountancy Act of the | 18 | | American Institute of Certified Public Accountants and the | 19 | | National Association of State Boards of Accountancy; or | 20 | | (2) holds a valid license as a certified public | 21 | | accountant issued by another state and obtains from the | 22 | | National Qualification Appraisal Service of the National | 23 | | Association of State Boards of Accountancy verification | 24 | | that the individual's CPA qualifications are substantially | 25 | | equivalent to the CPA licensure requirements of the |
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| 1 | | Uniform Accountancy Act of the American Institute of | 2 | | Certified Public Accountants and the National Association | 3 | | of State Boards of Accountancy; however, any individual | 4 | | who has passed the Uniform CPA Examination and holds a | 5 | | valid license issued by any other state prior to January | 6 | | 1, 2012 shall be exempt from the education requirements of | 7 | | Section 3 of this Act for the purposes of this item (2). | 8 | | (a-5) A CPA firm whose principal place of business is not | 9 | | in this State shall have all the privileges of a CPA firm | 10 | | licensed under this Act without the need to obtain a license | 11 | | from the Department or to file notice with the Department if | 12 | | the CPA firm complies with the requirements outlined in | 13 | | Sections 14.4 and 16 through substantial equivalency of the | 14 | | firm's their licensed state. | 15 | | (b) Notwithstanding any other provision of law, an | 16 | | individual or CPA firm who offers or renders professional | 17 | | services under this Section, whether in person or by mail, | 18 | | telephone, or electronic means, shall be granted practice | 19 | | privileges in this State and no notice or other submission | 20 | | must be provided by any such individual or CPA firm. | 21 | | (c) An individual licensee or CPA firm of another state | 22 | | exercising the privilege afforded under this Section and the | 23 | | CPA firm that employs such individual licensee, if any, as a | 24 | | condition of the grant of this privilege, hereby | 25 | | simultaneously consents: | 26 | | (1) to the personal and subject matter jurisdiction |
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| 1 | | and disciplinary authority of the Department; | 2 | | (2) to comply with this Act and the Department's rules | 3 | | adopted under this Act; | 4 | | (3) that in the event that the license from the state | 5 | | of the individual's or CPA firm's principal place of | 6 | | business is no longer valid, the individual or CPA firm | 7 | | shall cease offering or rendering accountancy activities | 8 | | as outlined in paragraphs (1) and (2) of Section 8.05 in | 9 | | this State individually or on behalf of a CPA firm; and | 10 | | (4) to the appointment of the state board that issued | 11 | | the individual's or the CPA firm's license as the agent | 12 | | upon which process may be served in any action or | 13 | | proceeding by the Department against the individual or CPA | 14 | | firm. | 15 | | (d) An individual licensee who qualifies for practice | 16 | | privileges under this Section who, for any entity | 17 | | headquartered in this State, performs (i) a financial | 18 | | statement audit or other engagement in accordance with | 19 | | Statements on Auditing Standards; (ii) an examination of | 20 | | prospective financial information in accordance with | 21 | | Statements on Standards for Attestation Engagements; or (iii) | 22 | | an engagement in accordance with Public Company Accounting | 23 | | Oversight Board Auditing Standards may only do so through a | 24 | | CPA firm licensed under this Act or a CPA firm with practice | 25 | | privileges under this Section.
| 26 | | (e) A CPA firm that qualifies for practice privileges |
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| 1 | | under this Section and, for any entity headquartered in this | 2 | | State, performs the following may only do so through an | 3 | | individual or individuals licensed under this Act or an | 4 | | individual or individuals with practice privileges under this | 5 | | Section: | 6 | | (1) a financial statement audit or other engagement in | 7 | | accordance with Statements on Auditing Standards; | 8 | | (2) an examination of prospective financial | 9 | | information in accordance with Statements on Standards for | 10 | | Attestation Engagements; or | 11 | | (3) an engagement in accordance with Public Company | 12 | | Accounting Oversight Board auditing standards. | 13 | | (Source: P.A. 100-419, eff. 8-25-17.) | 14 | | (225 ILCS 450/6.1) | 15 | | (Section scheduled to be repealed on January 1, 2024) | 16 | | Sec. 6.1. Examinations. | 17 | | (a) The examination shall test the applicant's knowledge | 18 | | of accounting, auditing, and other related subjects, if any, | 19 | | as the Board may deem advisable. A candidate shall be required | 20 | | to pass all sections of the examination in order to qualify for | 21 | | certification. A candidate may take the required test sections | 22 | | individually and in any order, as long as the examination is | 23 | | taken within a timeframe established by Board rule. | 24 | | (b) On and after January 1, 2005, applicants shall also be | 25 | | required to pass an examination on the rules of professional |
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| 1 | | conduct for certification by the Board. | 2 | | (c) Pursuant to compliance with the Americans with | 3 | | Disabilities Act, the Board may provide alternative test | 4 | | administration arrangements that are reasonable in the context | 5 | | of the Certified Public Accountant examination for applicants | 6 | | who are unable to take the examination under standard | 7 | | conditions upon an applicant's submission of evidence as the | 8 | | Board may require, which may include a signed statement from a | 9 | | medical or other licensed medical professional, identifying | 10 | | the applicant's disabilities and the specific alternative | 11 | | accommodations the applicant may need. Any alteration in test | 12 | | administration arrangements does not waive the requirement of | 13 | | sitting for and passing the examination. | 14 | | (d) Any application, document, or other information filed | 15 | | by or concerning an applicant and any examination grades of an | 16 | | applicant shall be deemed confidential and shall not be | 17 | | disclosed to anyone without the prior written permission of | 18 | | the applicant, except that the names and addresses only of all | 19 | | applicants shall be a public record and be released as public | 20 | | information. Nothing in this subsection shall prevent the | 21 | | Board from making public announcement of the names of persons | 22 | | receiving certificates under this Act.
| 23 | | (Source: P.A. 102-222, eff. 1-1-22 .)
| 24 | | (225 ILCS 450/8) (from Ch. 111, par. 5509)
| 25 | | (Section scheduled to be repealed on January 1, 2024)
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| 1 | | Sec. 8. Practicing as a licensed CPA. Persons,
either | 2 | | individually, as
members of a partnership or limited liability | 3 | | company, or as officers of a
corporation, who sign, affix , or | 4 | | associate their names or any trade or assumed
names used by the | 5 | | persons them in a profession or business to any report | 6 | | expressing or
disclaiming an opinion on a financial statement | 7 | | based on an audit or
examination of that statement, or | 8 | | expressing assurance on a financial
statement, shall be deemed | 9 | | to be in practice as licensed CPAs and are performing | 10 | | accountancy activities as outlined in paragraph (1) of | 11 | | subsection (a) of Section 8.05.
| 12 | | (Source: P.A. 98-254, eff. 8-9-13.)
| 13 | | (225 ILCS 450/9.3)
| 14 | | (Section scheduled to be repealed on January 1, 2024) | 15 | | Sec. 9.3. Sharing of information. Notwithstanding any | 16 | | other provision of this Act, for the purpose of carrying out | 17 | | the their respective duties and responsibilities of the Board | 18 | | and the Department under this Act and to effectuate the | 19 | | purpose of this Act, both the Board and the Department are | 20 | | authorized and directed to share information with each other | 21 | | regarding those individuals and entities licensed or certified | 22 | | or applying for licensure or certification under this Act.
| 23 | | (Source: P.A. 98-254, eff. 8-9-13.)
| 24 | | (225 ILCS 450/13) (from Ch. 111, par. 5514)
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| 1 | | (Section scheduled to be repealed on January 1, 2024)
| 2 | | Sec. 13. Application for licensure.
| 3 | | (a) A person or CPA firm that wishes to perform | 4 | | accountancy activities in this State, as defined in paragraph | 5 | | (1) of subsection (a) of Section 8.05 of this Act, or use the | 6 | | CPA title
shall make application to the Department
and shall | 7 | | pay the fee required by rule.
| 8 | | Applicants have 3 years from the date of application to | 9 | | complete the
application process. If the process has not been | 10 | | completed in 3 years,
the application shall be denied, the fee | 11 | | forfeited and the applicant must
reapply and meet the | 12 | | requirements in effect at the time of reapplication.
| 13 | | (b) Any CPA firm that (i) has an office in this State that | 14 | | uses the title "CPA" or "CPA firm"; (ii) has an office in this | 15 | | State that performs accountancy activities, as defined in | 16 | | paragraph (1) of subsection (a) of Section 8.05 of this Act; or | 17 | | (iii) does not have an office in this State and does not meet | 18 | | the practice privilege requirements as defined in Section 5.2 | 19 | | of this Act, but offers or renders services, as set forth in | 20 | | subsection (e) of Section 5.2 of this Act, for a client that is | 21 | | headquartered in this State must hold a license as a CPA firm | 22 | | issued under this Act. | 23 | | (c) (Blank). | 24 | | (d) A CPA firm that is not subject to the requirements of | 25 | | subsection (b) of this Section may perform professional | 26 | | services that are not regulated under subsection (b) of this |
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| 1 | | Section while using the title "CPA" or "CPA firm" in this State | 2 | | without obtaining a license as a CPA firm under this Act if the | 3 | | firm (i) performs such services through individuals with | 4 | | practice privileges under Section 5.2 of this Act and (ii) may | 5 | | lawfully perform such services in the state where those | 6 | | individuals with practice privileges under Section 5.2 of this | 7 | | Act have a their principal place of business. | 8 | | (Source: P.A. 100-419, eff. 8-25-17.)
| 9 | | (225 ILCS 450/13.5)
| 10 | | (Section scheduled to be repealed on January 1, 2024)
| 11 | | Sec. 13.5. Social Security Number or individual taxpayer | 12 | | identification number on license application. In addition
to | 13 | | any other information required to be contained in the | 14 | | application, every
application for an original license under | 15 | | this Act shall
include the applicant's Social Security Number | 16 | | or individual taxpayer identification number , which shall be | 17 | | retained in the agency's records pertaining to the license. As | 18 | | soon as practical, the Department shall assign a customer's | 19 | | identification number to each applicant for a license. | 20 | | Every application for a renewal or restored license shall | 21 | | require the applicant's customer identification number.
| 22 | | (Source: P.A. 97-400, eff. 1-1-12 .)
| 23 | | (225 ILCS 450/14.2)
| 24 | | (Section scheduled to be repealed on January 1, 2024)
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| 1 | | Sec. 14.2. Licensure by endorsement.
| 2 | | (a) The Department shall issue a
license as a licensed CPA | 3 | | to any applicant
who holds a current, valid, and unrevoked | 4 | | license as a certified public accountant issued from another | 5 | | state with equivalent educational requirements and examination | 6 | | standards, applies to the Department on forms supplied by the | 7 | | Department, and pays the required fee,
provided:
| 8 | | (1) the individual applicant is determined by the | 9 | | Department
to possess
qualifications substantially | 10 | | equivalent to this State's current
licensing requirements;
| 11 | | (2) at the time the applicant became licensed received | 12 | | his or her license , the applicant possessed qualifications
| 13 | | substantially equivalent to the qualifications for | 14 | | licensure then in effect in
this State; or
| 15 | | (3) the applicant has, after passing the examination | 16 | | upon which licensure his or her
license to practice was | 17 | | based, not less than 4 years of
experience as outlined in | 18 | | Section 14 of this Act within the 10 years immediately
| 19 | | before the application.
| 20 | | (b) In determining the substantial equivalency of any
| 21 | | state's requirements to Illinois' requirements, the
Department | 22 | | may rely on the determinations of the National
Qualification | 23 | | Appraisal Service of the National Association
of State Boards | 24 | | of Accountancy or such other qualification
appraisal service | 25 | | as it deems appropriate.
| 26 | | (c) Applicants have 3 years from the date of application |
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| 1 | | to complete the application process. If the process has not | 2 | | been completed in 3 years, the application shall be denied, | 3 | | the fee shall be forfeited, and the applicant must reapply and | 4 | | meet the requirements in effect at the time of reapplication.
| 5 | | (d) Any individual who is the holder of a current, valid, | 6 | | and not previously disciplined license as a certified public | 7 | | accountant of any state and has applied in writing to the | 8 | | Department in form and substance satisfactory to the | 9 | | Department for a license as a licensed CPA may perform | 10 | | accountancy activities as set forth in Section 8.05 until the | 11 | | earlier of the following dates: | 12 | | (1) the expiration of 6 months after filing the | 13 | | written application; or | 14 | | (2) the denial of the application by the Department. | 15 | | Any individual performing accountancy activities under | 16 | | this subsection (d) shall be subject to discipline in the same | 17 | | manner as an individual licensed under this Act. | 18 | | (Source: P.A. 98-254, eff. 8-9-13; 98-730, eff. 1-1-15 .)
| 19 | | (225 ILCS 450/14.5) | 20 | | (Section scheduled to be repealed on January 1, 2024) | 21 | | Sec. 14.5. CPA Coordinator; duties. The Secretary shall | 22 | | appoint a full-time CPA Coordinator, who shall hold a | 23 | | currently valid CPA license or registration. The Coordinator | 24 | | shall not practice during the term of the Coordinator's his or | 25 | | her appointment. The Coordinator shall be exempt from all fees |
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| 1 | | related to the his or her CPA license or registration that come | 2 | | due during the Coordinator's his or her employment. In | 3 | | appointing the Coordinator, the Secretary shall give due | 4 | | consideration to recommendations made by members, | 5 | | organizations, and associations of the CPA and accounting | 6 | | profession , if possible . The Coordinator shall: | 7 | | (1) act as Chairperson of the Committee, ex officio, | 8 | | without a vote; | 9 | | (2) be the direct liaison between the Department, the | 10 | | profession, and CPA and accounting organizations and | 11 | | associations; | 12 | | (3) prepare and circulate to licensees any educational | 13 | | and informational material that the Department deems | 14 | | necessary for providing guidance or assistance to | 15 | | licensees; | 16 | | (4) appoint any necessary committees to assist in the | 17 | | performance of the functions and duties of the Department | 18 | | under this Act; and | 19 | | (5) subject to the administrative approval of the | 20 | | Secretary, supervise all activities relating to the | 21 | | regulation of the CPA profession.
| 22 | | (Source: P.A. 100-419, eff. 8-25-17.)
| 23 | | (225 ILCS 450/16) (from Ch. 111, par. 5517)
| 24 | | (Section scheduled to be repealed on January 1, 2024)
| 25 | | Sec. 16. Expiration and renewal of licenses; renewal of |
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| 1 | | registration;
continuing education; peer review. | 2 | | (a) The expiration date and renewal period for each | 3 | | license or registration
issued under this Act shall be set by | 4 | | rule.
| 5 | | (b) Every holder of a license or registration under this | 6 | | Act may renew such license or registration before the | 7 | | expiration date upon payment of the required renewal fee as | 8 | | set by rule.
| 9 | | (c) Every application for renewal of a license by a | 10 | | licensed CPA who has been licensed under this Act for 3 years | 11 | | or more shall be accompanied or supported by any evidence the | 12 | | Department shall prescribe, in satisfaction of completing | 13 | | continuing professional education as prescribed by Department | 14 | | rules. All continuing education sponsors applying to the | 15 | | Department for registration shall be required to submit an | 16 | | initial nonrefundable application fee set by Department rule. | 17 | | Each registered continuing education sponsor shall be required | 18 | | to pay an annual renewal fee set by Department rule. Publicly | 19 | | supported colleges, universities, and governmental agencies | 20 | | located in Illinois are exempt from payment of any fees | 21 | | required for continuing education sponsor registration. | 22 | | Failure by a continuing education sponsor to be licensed or | 23 | | pay the fees prescribed in this Act, or to comply with the | 24 | | rules and regulations established by the Department under this | 25 | | Section regarding requirements for continuing education | 26 | | courses or sponsors, shall constitute grounds for revocation |
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| 1 | | or denial of renewal of the sponsor's registration. | 2 | | (d) Licensed CPAs are exempt from the continuing | 3 | | professional education requirement for the first renewal | 4 | | period following the original issuance of the license. | 5 | | Failure by an applicant for renewal of a license as a | 6 | | licensed CPA to furnish the evidence shall constitute grounds | 7 | | for disciplinary action, unless the Department in its | 8 | | discretion shall determine the failure to have been due to | 9 | | reasonable cause. The Department, in its discretion, may renew | 10 | | a license despite failure to furnish evidence of satisfaction | 11 | | of requirements of continuing education upon condition that | 12 | | the applicant follow a particular program or schedule of | 13 | | continuing education. In issuing rules and individual orders | 14 | | in respect of requirements of continuing education, the | 15 | | Department in its discretion may, among other things, use and | 16 | | rely upon guidelines and pronouncements of recognized | 17 | | educational and professional associations; may prescribe rules | 18 | | for the content, duration, and organization of courses; shall | 19 | | take into account the accessibility to applicants of such | 20 | | continuing education as it may require, and any impediments to | 21 | | interstate practice of public accounting that may result from | 22 | | differences in requirements in other states; and may provide | 23 | | for relaxation or suspension of requirements in regard to | 24 | | applicants who certify that they do not intend to engage in the | 25 | | performance of accountancy activities, and for instances of | 26 | | individual hardship. |
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| 1 | | The Department shall establish by rule a means for the | 2 | | verification of completion of the continuing education | 3 | | required by this Section. This verification may be | 4 | | accomplished through audits of records maintained by | 5 | | licensees; by requiring the filing of continuing education | 6 | | certificates with the Department; or by other means | 7 | | established by the Department. | 8 | | The Department may establish, by rule, guidelines for | 9 | | acceptance of continuing education on behalf of licensed CPAs | 10 | | taking continuing education courses in other jurisdictions.
| 11 | | (e) For renewals on and after July 1, 2012, as a condition | 12 | | for granting a renewal license to CPA firms and sole | 13 | | practitioners who perform accountancy activities outlined in | 14 | | paragraph (1) of subsection (a) of Section 8.05 under this | 15 | | Act, the Department shall require that the CPA firm or sole | 16 | | practitioner satisfactorily complete a peer review during the | 17 | | immediately preceding 3-year period, accepted by a Peer Review | 18 | | Administrator in accordance with established standards for | 19 | | performing and reporting on peer reviews, unless the CPA firm | 20 | | or sole practitioner is exempted under the provisions of | 21 | | subsection (i) of this Section. All CPA firms or sole | 22 | | practitioners required to undergo a peer review under this | 23 | | Section shall submit to the Department peer review reports; | 24 | | letters of response, if applicable; acceptance letters; | 25 | | letters signed by the reviewed CPA firm accepting the peer | 26 | | review documents with the understanding that the CPA firm |
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| 1 | | agrees to take certain actions, if applicable; and letters | 2 | | notifying the reviewed CPA firm that certain required actions | 3 | | have been completed, if applicable. CPA firms and sole | 4 | | practitioners shall satisfy this document submission | 5 | | requirement by allowing the Peer Review Administrator to | 6 | | provide the Department access to the documents through the | 7 | | Association of International Certified Public Accountants' | 8 | | Facilitated State Board Access within 45 days after the peer | 9 | | review has been conducted. Nothing in this subsection shall | 10 | | prevent the Department from requesting this documentation or | 11 | | any other documentation from the licensee. A CPA firm or sole | 12 | | practitioner shall, at the request of the Department, submit | 13 | | to the Department a letter from the Peer Review Administrator | 14 | | stating the date on which the peer review was satisfactorily | 15 | | completed. | 16 | | A new CPA firm or sole practitioner shall not be required | 17 | | to comply with the peer review requirements for the first | 18 | | license renewal. A CPA firm or sole practitioner shall comply | 19 | | with the Department's rules adopted under this Act and agree | 20 | | to notify the Peer Review Administrator by the report date of | 21 | | the initial within 30 days after accepting an engagement for | 22 | | services requiring a license under this Act and to undergo a | 23 | | peer review within 18 months of the report date for the initial | 24 | | after the end of the period covered by the engagement.
| 25 | | The requirements of this subsection (e) shall not apply to | 26 | | any person providing services requiring a license under this |
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| 1 | | Act to the extent that such services are provided in the | 2 | | capacity of an employee of the Office of the Auditor General or | 3 | | to a nonprofit cooperative association engaged in the | 4 | | rendering of licensed service to its members only under | 5 | | paragraph (3) of Section 14.4 of this Act or any of its | 6 | | employees to the extent that such services are provided in the | 7 | | capacity of an employee of the association. | 8 | | (f) The Department shall approve only Peer Review | 9 | | Administrators that the Department finds comply with | 10 | | established standards for performing and reporting on peer | 11 | | reviews. The Department may adopt rules establishing | 12 | | guidelines for peer reviews, which shall do all of the | 13 | | following:
| 14 | | (1) Require that a peer review be conducted by a | 15 | | reviewer that is independent of the CPA firm or sole | 16 | | practitioner reviewed and approved by the Peer Review | 17 | | Administrator under established standards. | 18 | | (2) Other than in the peer review process, prohibit | 19 | | the use or public disclosure of information obtained by | 20 | | the reviewer, the Peer Review Administrator, or the | 21 | | Department during or in connection with the peer review | 22 | | process. The requirement that information not be publicly | 23 | | disclosed shall not apply to a hearing before the | 24 | | Department that the CPA firm or sole practitioner requests | 25 | | be public or to the information described in paragraph (3) | 26 | | of subsection (i) of this Section. |
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| 1 | | (g) If a CPA firm or sole practitioner fails to | 2 | | satisfactorily complete a peer review as required by | 3 | | subsection (e) of this Section or does not comply with any | 4 | | remedial actions determined necessary by the Peer Review | 5 | | Administrator, the Peer Review Administrator shall notify the | 6 | | Department of the failure and shall submit a record with | 7 | | specific references to the rule, statutory provision, | 8 | | professional standards, or other applicable authority upon | 9 | | which the Peer Review Administrator made its determination and | 10 | | the specific actions taken or failed to be taken by the | 11 | | licensee that in the opinion of the Peer Review Administrator | 12 | | constitutes a failure to comply. The Department may at its | 13 | | discretion or shall upon submission of a written application | 14 | | by the CPA firm or sole practitioner hold a hearing under | 15 | | Section 20.1 of this Act to determine whether the CPA firm or | 16 | | sole practitioner has complied with subsection (e) of this | 17 | | Section. The hearing shall be confidential and shall not be | 18 | | open to the public unless requested by the CPA firm or sole | 19 | | practitioner. | 20 | | (h) The CPA firm or sole practitioner reviewed shall pay | 21 | | for any peer review performed. The Peer Review Administrator | 22 | | may charge a fee to each firm and sole practitioner sufficient | 23 | | to cover costs of administering the peer review program. | 24 | | (i) A CPA firm or sole practitioner shall not be required | 25 | | to comply with the peer review requirements if any one or more | 26 | | of the following conditions are met : |
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| 1 | | (1) Within 3 years before the date of application for | 2 | | renewal licensure, the sole practitioner or CPA firm has | 3 | | undergone a peer review conducted in another state or | 4 | | foreign jurisdiction that meets the requirements of | 5 | | paragraphs (1) and (2) of subsection (f) of this Section. | 6 | | The sole practitioner or CPA firm shall submit to the | 7 | | Department peer review reports; letters of response, if | 8 | | applicable; acceptance letters; letters signed by the | 9 | | reviewed CPA firm accepting the peer review documents with | 10 | | the understanding that the CPA firm agrees to take certain | 11 | | actions, if applicable; and letters notifying the reviewed | 12 | | CPA firm that certain required actions have been | 13 | | completed, if applicable. CPA firms and sole practitioners | 14 | | shall satisfy this document submission requirement by | 15 | | allowing the Peer Review Administrator to provide the | 16 | | Department access to the documents through the Association | 17 | | of International Certified Public Accountants' Facilitated | 18 | | State Board Access within 45 days after the peer review | 19 | | has been conducted. Nothing in this subsection shall | 20 | | prevent the Department from requesting this documentation | 21 | | or any other documentation from the licensee. , at the | 22 | | request of the Department, submit to the Department a | 23 | | letter from the organization administering the most recent | 24 | | peer review stating the date on which the peer review was | 25 | | completed; or | 26 | | (2) Within 2 years before the date of application for |
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| 1 | | renewal licensure, the sole practitioner or CPA firm | 2 | | satisfies all of the following conditions: | 3 | | (A) has not accepted or performed any accountancy | 4 | | activities outlined in paragraph (1) of subsection (a) | 5 | | of Section 8.05 of this Act; and | 6 | | (B) the firm or sole practitioner agrees to notify | 7 | | the Peer Review Administrator by the date of the | 8 | | initial within 30 days of accepting an engagement for | 9 | | services requiring a license under this Act and to | 10 | | undergo a peer review within 18 months of the report | 11 | | date for the initial after the end of the period | 12 | | covered by the engagement . ; or | 13 | | (3) For reasons of personal health, military service, | 14 | | or other good cause, the Department determines that the | 15 | | sole practitioner or firm is entitled to an exemption, | 16 | | which may be granted for a period of time not to exceed 12 | 17 | | months. | 18 | | (j) If a peer review report indicates that a CPA firm or | 19 | | sole practitioner complies with the appropriate professional | 20 | | standards and practices set forth in the rules of the | 21 | | Department and no further remedial action is required, the | 22 | | Peer Review Administrator shall, after issuance of the final | 23 | | letter of acceptance, destroy all working papers and documents | 24 | | related to the peer review, other than report-related | 25 | | documents and documents evidencing completion of remedial | 26 | | actions, if any, in accordance with rules established by the |
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| 1 | | Department. | 2 | | (k) (Blank). | 3 | | (Source: P.A. 100-419, eff. 8-25-17.)
| 4 | | (225 ILCS 450/17) (from Ch. 111, par. 5518)
| 5 | | (Section scheduled to be repealed on January 1, 2024)
| 6 | | Sec. 17. Fees; returned checks; fines. The fees for the | 7 | | administration and enforcement of this Act, including, but not | 8 | | limited to, original licensure, registration, renewal, and | 9 | | restoration fees, shall be set by the Department by rule. The | 10 | | fees shall be nonrefundable.
| 11 | | Any person who delivers a check or other payment to the | 12 | | Department that is
returned to the Department
unpaid by the | 13 | | financial institution upon which it is
drawn shall pay to the | 14 | | Department, in addition to the amount already owed to the
| 15 | | Department, a fine of $50.
The fines imposed by this Section | 16 | | are in addition to any other discipline
provided under this | 17 | | Act for unlicensed practice or practice on a nonrenewed
| 18 | | license or registration. The Department shall notify the | 19 | | person that payment of fees and fines
shall be paid to the | 20 | | Department by certified check or money order within 30 | 21 | | calendar
days of the notification. If, after the expiration of | 22 | | 30 days from the date
of the notification, the person has | 23 | | failed to submit the necessary remittance,
the Department
| 24 | | shall automatically terminate the license or registration or | 25 | | deny the
application, without a hearing. If, after termination |
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| 1 | | or denial, the person
seeks a license or registration, the | 2 | | person he or she shall apply to the Department for
restoration | 3 | | or issuance of the license or registration and pay all fees and
| 4 | | fines due to the Department. The Department may establish
a | 5 | | fee for the processing of an application for restoration of a | 6 | | license or
registration to pay all expenses of processing this | 7 | | application. The Department
may waive the fines due under this | 8 | | Section in individual cases where the
Department
finds that | 9 | | the fines would be unreasonable or unnecessarily burdensome.
| 10 | | (Source: P.A. 98-254, eff. 8-9-13.)
| 11 | | (225 ILCS 450/17.1) (from Ch. 111, par. 5518.1)
| 12 | | (Section scheduled to be repealed on January 1, 2024)
| 13 | | Sec. 17.1. Restoration. | 14 | | (a) Any registered CPA who has permitted the registrant's | 15 | | his or her registration to expire or who has had the | 16 | | registrant's his or her registration on inactive status may | 17 | | have the his or her registration restored by making | 18 | | application to the Department and filing proof acceptable to | 19 | | the Department as defined by rule of the registrant's his or | 20 | | her fitness to have the his or her registration restored, | 21 | | which may include sworn evidence certifying to active practice | 22 | | in another jurisdiction satisfactory to the Department and by | 23 | | paying the required restoration fee.
| 24 | | (b) Any licensed CPA who has permitted
the licensee's his | 25 | | or her license to expire
or who has had the licensee's his or |
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| 1 | | her license on inactive status may have the his or her license | 2 | | restored
by (1) making application to the Department and | 3 | | filing proof
acceptable to the
Department as defined by rule | 4 | | of the licensee's his or her fitness to have the his or her | 5 | | license restored, including
sworn
evidence certifying to | 6 | | active practice in another jurisdiction satisfactory
to the | 7 | | Department, (2) paying the required restoration fee, (3)
| 8 | | submitting proof of the
required continuing education and (4) | 9 | | in the case of a sole practitioner, satisfactory completion of | 10 | | peer review outlined in subsection (e) of Section 16, unless | 11 | | exempt from peer review under subsection (i) of Section 16. | 12 | | (c) Any firm that has permitted its license to expire may | 13 | | have its license restored by (1) making application to the | 14 | | Department and filing proof acceptable to the Department as | 15 | | defined by rule of its fitness to have its license restored, | 16 | | including sworn evidence certifying to active practice in | 17 | | another jurisdiction satisfactory to the Department, (2) | 18 | | paying the required restoration fee, and (3) satisfactory | 19 | | completion of peer review outlined in subsection (e) of | 20 | | Section 16, unless exempt from peer review under subsection | 21 | | (i) of Section 16. | 22 | | (d) If the licensed CPA or registered CPA has not | 23 | | maintained an active
practice in another
jurisdiction | 24 | | satisfactory to the Department, the Department shall | 25 | | determine,
by an evaluation program established by rule, the | 26 | | licensee or registrant's fitness to resume active status
and |
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| 1 | | may require the applicant to complete a period of supervised
| 2 | | experience.
| 3 | | Any licensed CPA or registered CPA whose license or | 4 | | registration expired
while he or she was (1) in
Federal | 5 | | Service on active duty with the Armed Forces of the United | 6 | | States,
or the State Militia called into service or training, | 7 | | or (2) in training
or education under the supervision of the | 8 | | United States preliminary to
induction
into the military | 9 | | service, may have the his or her license or registration | 10 | | renewed reinstated or restored
without
paying any lapsed | 11 | | renewal and restoration fees if within 2 years after
honorable | 12 | | termination
of such service, training or education except | 13 | | under conditions other than
honorable, the Department is | 14 | | furnished with satisfactory evidence to the effect that the | 15 | | licensee or registrant has been so engaged and that the | 16 | | service, training, or education has been terminated he or she | 17 | | furnished
the Department with satisfactory evidence to the | 18 | | effect that he or she
has been
so engaged and that his or her | 19 | | service, training, or education has been so terminated .
| 20 | | (Source: P.A. 98-254, eff. 8-9-13; 98-730, eff. 1-1-15 .)
| 21 | | (225 ILCS 450/17.2) (from Ch. 111, par. 5518.2)
| 22 | | (Section scheduled to be repealed on January 1, 2024)
| 23 | | Sec. 17.2. Inactive status. | 24 | | (a) Any licensed or registered CPA with an active, | 25 | | unencumbered license or registration who notifies the
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| 1 | | Department in writing
on forms prescribed by the Department, | 2 | | may elect to place the his or her
license or registration on
an | 3 | | inactive status and shall, subject to rules of the Department,
| 4 | | be excused
from payment of renewal fees and completion of | 5 | | continuing education hours until he or she notifies the | 6 | | Department is notified in
writing
of the licensee or | 7 | | registrant's his or her desire to resume active status.
| 8 | | (b) Any licensed CPA requesting restoration from
inactive | 9 | | status shall
be required to pay the current renewal fee, shall | 10 | | be required to submit
proof of the required continuing | 11 | | education,
and shall be required to comply with any | 12 | | requirements established by rule.
| 13 | | (c) Any registered CPA requesting restoration from | 14 | | inactive status shall be required to pay the current renewal | 15 | | fee and shall be required to comply with any requirements | 16 | | established by rule.
| 17 | | (d) Any licensed CPA or registered CPA whose license is in | 18 | | an inactive
status shall not perform accountancy activities | 19 | | outlined in Section 8.05 of this Act.
| 20 | | (e) Any licensed CPA or registered CPA whose license or | 21 | | registration is in an inactive status shall not in any manner | 22 | | hold oneself himself or herself out to the public as a CPA, | 23 | | except in accordance with subsection (f) of this Section.
| 24 | | (f) Any licensed CPA whose license is in inactive status | 25 | | may use the title "CPA (inactive)" if: | 26 | | (1) the licensee he or she is not performing |
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| 1 | | accountancy activities outlined in Section 8.05; or | 2 | | (2) the licensee he or she is performing governance | 3 | | functions on a non-profit volunteer board using the | 4 | | licensee's his or her accountancy skills and competencies | 5 | | and complies with the following requirements: | 6 | | (A) the licensee he or she discloses to the | 7 | | non-profit volunteer board and respective committees | 8 | | that the his or her license is on inactive status; and | 9 | | (B) the licensee he or she is not serving as an | 10 | | audit committee financial expert as defined in Section | 11 | | 407 of the federal Sarbanes-Oxley Act of 2002.
| 12 | | (Source: P.A. 98-254, eff. 8-9-13.)
| 13 | | (225 ILCS 450/20.01) (from Ch. 111, par. 5521.01)
| 14 | | (Section scheduled to be repealed on January 1, 2024)
| 15 | | Sec. 20.01. Grounds for discipline; license or | 16 | | registration.
| 17 | | (a) The Department may refuse to issue or renew, or may | 18 | | revoke, suspend, or
reprimand any registration or registrant,
| 19 | | any license or licensee, place a licensee or registrant on | 20 | | probation for a period
of time subject to any conditions the | 21 | | Department may specify including requiring
the licensee or | 22 | | registrant to attend continuing education courses or to work | 23 | | under the
supervision of another licensee or registrant, | 24 | | impose a fine not to exceed $10,000 for each
violation, | 25 | | restrict the authorized scope of practice, require a licensee
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| 1 | | or registrant to undergo a peer review program, assess costs | 2 | | as provided for under Section 20.4, or take other disciplinary | 3 | | or non-disciplinary action for any one or more of the | 4 | | following:
| 5 | | (1) Violation of any provision of this Act or rule | 6 | | adopted by the Department under this Act or violation of | 7 | | professional standards.
| 8 | | (2) Dishonesty, fraud, or deceit in obtaining, | 9 | | reinstating, or restoring a license or registration.
| 10 | | (3) Cancellation, revocation, suspension, denial of | 11 | | licensure or registration, or refusal to renew a license | 12 | | or privileges under Section 5.2 for disciplinary reasons | 13 | | in any other U.S. jurisdiction, unit of government, or | 14 | | government agency for any cause.
| 15 | | (4) Failure, on the part of a licensee under Section | 16 | | 13 or registrant under Section 16, to maintain compliance | 17 | | with the requirements for issuance or renewal of a license | 18 | | or registration or to report changes to the Department.
| 19 | | (5) Revocation or suspension of the right to practice | 20 | | by or before any state or federal regulatory authority or | 21 | | by the Public Company Accounting Oversight Board.
| 22 | | (6) Dishonesty, fraud, deceit, or gross negligence in | 23 | | the performance of services as a licensee or registrant or | 24 | | individual granted privileges under Section 5.2.
| 25 | | (7) Conviction by plea of guilty or nolo contendere, | 26 | | finding of guilt, jury verdict, or entry of judgment or |
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| 1 | | sentencing, including, but not limited to, convictions, | 2 | | preceding sentences of supervision, conditional discharge, | 3 | | or first offender probation, under the laws of any | 4 | | jurisdiction of the United States that is (i) a felony or | 5 | | (ii) a misdemeanor, an essential element of which is | 6 | | dishonesty, or that is directly related to the practice of | 7 | | public accounting.
| 8 | | (8) Performance of any fraudulent act while holding a | 9 | | license or privilege issued under this Act or prior law.
| 10 | | (9) Practicing on a revoked, suspended, or inactive | 11 | | license or registration.
| 12 | | (10) Making or filing a report or record that the | 13 | | registrant or licensee knows to be false, willfully | 14 | | failing to file a report or record required by State or | 15 | | federal law, willfully impeding or obstructing the filing | 16 | | or inducing another person to impede or obstruct only | 17 | | those that are signed in the capacity of a licensed CPA or | 18 | | a registered CPA.
| 19 | | (11) Aiding or assisting another person in violating | 20 | | any provision of
this Act or rules promulgated hereunder.
| 21 | | (12) Engaging in dishonorable, unethical, or | 22 | | unprofessional conduct of a
character likely to deceive, | 23 | | defraud, or harm the public.
| 24 | | (13) Habitual or excessive use or abuse of drugs, | 25 | | alcohol, narcotics,
stimulants, or any other substance | 26 | | that results in the inability
to practice with reasonable |
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| 1 | | skill, judgment, or safety.
| 2 | | (14) Directly or indirectly giving to or receiving | 3 | | from any person, firm,
corporation, partnership, or | 4 | | association any fee, commission, rebate, or other
form of | 5 | | compensation for any professional service not actually | 6 | | rendered.
| 7 | | (15) Physical illness, including, but not limited to, | 8 | | deterioration through the
aging process or loss of motor | 9 | | skill that results in the licensee or registrant's | 10 | | inability to
practice under this Act with reasonable | 11 | | judgment, skill, or safety.
| 12 | | (16) Solicitation of professional services by using | 13 | | false or misleading
advertising.
| 14 | | (17) Any conduct reflecting adversely upon the | 15 | | licensee's fitness to perform services while a licensee or | 16 | | individual granted privileges under Section 5.2.
| 17 | | (18) Practicing or attempting to practice under a name | 18 | | other than the
full name as shown on the license or | 19 | | registration or any other legally authorized name.
| 20 | | (19) A finding by the Department that a licensee or | 21 | | registrant has not complied with a
provision of any lawful | 22 | | order issued by the Department.
| 23 | | (20) Making a false statement to the Department
| 24 | | regarding compliance with
continuing professional | 25 | | education or peer review requirements.
| 26 | | (21) Failing to make a substantive response to a |
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| 1 | | request for information
by the Department within 30 days | 2 | | of the request.
| 3 | | (b) (Blank).
| 4 | | (b-5) All fines or costs imposed under this Section shall | 5 | | be paid within 60 days after the effective date of the order | 6 | | imposing the fine or costs or in accordance with the terms set | 7 | | forth in the order imposing the fine or cost. | 8 | | (c) In cases where the Department of Healthcare and Family | 9 | | Services has previously determined a licensee or a potential | 10 | | licensee is more than 30 days delinquent in the payment of | 11 | | child support and has subsequently certified the delinquency | 12 | | to the Department, the Department may refuse to issue or renew | 13 | | or may revoke or suspend that person's license or may take | 14 | | other disciplinary or non-disciplinary action against that | 15 | | person based solely upon the certification of delinquency made | 16 | | by the Department of Healthcare and Family Services in | 17 | | accordance with item (5) of subsection (a) of Section 2105-15 | 18 | | of the Department of Professional Regulation Law of the Civil | 19 | | Administrative Code of Illinois.
| 20 | | (d) The Department may refuse to issue or may suspend | 21 | | without hearing, as provided for in the Code of Civil | 22 | | Procedure, the license or registration of any person who fails | 23 | | to file a return, to pay a tax, penalty, or interest shown in a | 24 | | filed return, or to pay any final assessment of tax, penalty, | 25 | | or interest, as required by any tax Act administered by the | 26 | | Illinois Department of Revenue, until such time as the |
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| 1 | | requirements of any such tax Act are satisfied in accordance | 2 | | with subsection (g) of Section 2105-15 of the Department of | 3 | | Professional Regulation Law of the Civil Administrative Code | 4 | | of Illinois.
| 5 | | (e) (Blank).
| 6 | | (f) The determination by a court that a licensee or | 7 | | registrant is subject to involuntary
admission or judicial | 8 | | admission as provided in the Mental Health and
Developmental | 9 | | Disabilities Code will result in the automatic suspension of | 10 | | the his
or her license or registration. The licensee or | 11 | | registrant shall be responsible for notifying the Department | 12 | | of the determination by the court that the licensee or | 13 | | registrant is subject to involuntary admission or judicial | 14 | | admission as provided in the Mental Health and Developmental | 15 | | Disabilities Code. The suspension shall end only upon a | 16 | | finding by a court that the patient is no longer subject to | 17 | | involuntary admission or judicial admission, the issuance of | 18 | | an order so finding and discharging the patient, and the | 19 | | filing of a petition for restoration demonstrating fitness to | 20 | | practice.
| 21 | | (g) In enforcing this Section, the Department, upon a | 22 | | showing of a possible violation, may compel, any licensee or | 23 | | registrant or any individual who has applied for licensure | 24 | | under this Act, to submit to a mental or physical examination | 25 | | and evaluation, or both, which may include a substance abuse | 26 | | or sexual offender evaluation, at the expense of the |
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| 1 | | Department. The Department shall specifically designate the | 2 | | examining physician licensed to practice medicine in all of | 3 | | its branches or, if applicable, the multidisciplinary team | 4 | | involved in providing the mental or physical examination and | 5 | | evaluation, or both. The multidisciplinary team shall be led | 6 | | by a physician licensed to practice medicine in all of its | 7 | | branches and may consist of one or more or a combination of | 8 | | physicians licensed to practice medicine in all of its | 9 | | branches, licensed chiropractic physicians, licensed clinical | 10 | | psychologists, licensed clinical social workers, licensed | 11 | | clinical professional counselors, and other professional and | 12 | | administrative staff. Any examining physician or member of the | 13 | | multidisciplinary team may require any person ordered to | 14 | | submit to an examination and evaluation under this Section to | 15 | | submit to any additional supplemental testing deemed necessary | 16 | | to complete any examination or evaluation process, including, | 17 | | but not limited to, blood testing, urinalysis, psychological | 18 | | testing, or neuropsychological testing. The Department may | 19 | | order the examining physician or any member of the | 20 | | multidisciplinary team to provide to the Department any and | 21 | | all records, including business records, that relate to the | 22 | | examination and evaluation, including any supplemental testing | 23 | | performed. The Department may order the examining physician or | 24 | | any member of the multidisciplinary team to present testimony | 25 | | concerning this examination and evaluation of the licensee, | 26 | | registrant, or applicant, including testimony concerning any |
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| 1 | | supplemental testing or documents relating to the examination | 2 | | and evaluation. No information, report, record, or other | 3 | | documents in any way related to the examination and evaluation | 4 | | shall be excluded by reason of any common law or statutory | 5 | | privilege relating to communication between the licensee, | 6 | | registrant, or applicant and the examining physician or any | 7 | | member of the multidisciplinary team. No authorization is | 8 | | necessary from the individual ordered to undergo an evaluation | 9 | | and examination for the examining physician or any member of | 10 | | the multidisciplinary team to provide information, reports, | 11 | | records, or other documents or to provide any testimony | 12 | | regarding the examination and evaluation. | 13 | | The individual to be examined may have, at the | 14 | | individual's his or her own expense, another physician of the | 15 | | individual's his or her choice present during all aspects of | 16 | | the examination. Failure of any individual to submit to mental | 17 | | or physical examination and evaluation, or both, when | 18 | | directed, shall result in an automatic suspension, without | 19 | | hearing, until such time as the individual submits to the | 20 | | examination. If the Department finds a licensee, registrant, | 21 | | or applicant unable to practice because of the reasons set | 22 | | forth in this Section, the Department shall require such | 23 | | licensee, registrant, or applicant to submit to care, | 24 | | counseling, or treatment by physicians approved or designated | 25 | | by the Department, as a condition for continued, reinstated, | 26 | | or renewed licensure to practice. |
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| 1 | | When the Secretary immediately suspends a license or | 2 | | registration under this Section, a hearing upon such person's | 3 | | license or registration must be convened by the Department | 4 | | within 15 days after such suspension and completed without | 5 | | appreciable delay. The Department shall have the authority to | 6 | | review the subject's record of treatment and counseling | 7 | | regarding the impairment, to the extent permitted by | 8 | | applicable federal statutes and regulations safeguarding the | 9 | | confidentiality of medical records. | 10 | | Individuals licensed or registered under this Act, | 11 | | affected under this Section, shall be afforded an opportunity | 12 | | to demonstrate to the Department that they can resume practice | 13 | | in compliance with acceptable and prevailing standards under | 14 | | the provisions of the individual's their license or | 15 | | registration. | 16 | | (Source: P.A. 100-872, eff. 8-14-18.)
| 17 | | (225 ILCS 450/20.1) (from Ch. 111, par. 5522)
| 18 | | (Section scheduled to be repealed on January 1, 2024)
| 19 | | Sec. 20.1. Investigations; notice; hearing. | 20 | | (a) The Department
may investigate the actions of an | 21 | | applicant,
person, or entity holding or claiming to hold a | 22 | | license. | 23 | | (b) The Department shall, before revoking, suspending, | 24 | | placing on probation, reprimanding, or taking any other | 25 | | disciplinary or non-disciplinary action under Section 20.01 of |
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| 1 | | this Act, at least 30 days before the date set for the hearing, | 2 | | (i) notify the accused in writing of the charges made and the | 3 | | time and place for the hearing on the charges, (ii) direct the | 4 | | accused him or her to file a written answer to the charges with | 5 | | the Department under oath within 20 days after the service on | 6 | | him or her of the notice is made , and (iii) inform the accused | 7 | | that, if the Department he or she fails to receive an answer, | 8 | | default shall be taken against the accused him or her or the | 9 | | accused's that his or her license or registration may be | 10 | | suspended, revoked, placed on probationary status, or other | 11 | | disciplinary action taken with regard to the licensee, | 12 | | including limiting the scope, nature, or extent of the | 13 | | accused's his or her practice, as the Department may consider | 14 | | proper. | 15 | | (c) With respect to determinations by a Peer Review | 16 | | Administrator duly appointed by the Department under | 17 | | subsection (f) of Section 16 of this Act that a licensee has | 18 | | failed to satisfactorily complete a peer review as required | 19 | | under subsection (e) of Section 16, the Department may | 20 | | consider the Peer Review Administrator's findings of fact as | 21 | | prima facie evidence, and upon request by a licensee for a | 22 | | hearing the Department shall review the record presented and | 23 | | hear arguments by the licensee or the licensee's counsel but | 24 | | need not conduct a trial or hearing de novo or accept | 25 | | additional evidence. | 26 | | (d) At the time and place fixed in the notice, the |
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| 1 | | Department shall proceed to hear the charges and the parties | 2 | | or the parties' their counsel shall be accorded ample | 3 | | opportunity to present any pertinent statements, testimony, | 4 | | evidence, and arguments. The Department may continue the | 5 | | hearing from time to time. | 6 | | (e) In case the person, after receiving the notice, fails | 7 | | to file an answer, the his or her license or registration may, | 8 | | in the discretion of the Department, be suspended, revoked, | 9 | | placed on probationary status, or the Department may take | 10 | | whatever disciplinary action considered proper, including | 11 | | limiting the scope, nature, or extent of the person's practice | 12 | | or the imposition of a fine, without a hearing, if the act or | 13 | | acts charged constitute sufficient grounds for that action | 14 | | under this Act. The written notice may be served by regular | 15 | | registered or certified mail to the licensee or registrant's | 16 | | address of record or electronically to the licensee's email | 17 | | address of record .
| 18 | | (Source: P.A. 98-254, eff. 8-9-13.)
| 19 | | (225 ILCS 450/20.2) (from Ch. 111, par. 5523)
| 20 | | (Section scheduled to be repealed on January 1, 2024)
| 21 | | Sec. 20.2. Subpoenas; depositions; oaths. | 22 | | (a) The Department may subpoena and bring before it any
| 23 | | person to take the oral or written testimony or compel the | 24 | | production of any books, papers, records, or any other | 25 | | documents that the Secretary or the Secretary's his or her |
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| 1 | | designee deems relevant or material to any investigation or | 2 | | hearing conducted by the Department with the same fees and | 3 | | mileage as prescribed in
civil cases in circuit
courts of this | 4 | | State and in the same manner as prescribed by this Act and its | 5 | | rules.
| 6 | | (b) The Secretary, any member of the Committee designated | 7 | | by the Secretary, a certified shorthand reporter, or any | 8 | | hearing officer appointed may administer oaths at any hearing | 9 | | which the Department conducts. Notwithstanding any statute or | 10 | | Department rule to the contrary, all requests for testimony, | 11 | | production of documents, or records shall be in accordance | 12 | | with this Act.
| 13 | | (Source: P.A. 98-254, eff. 8-9-13.)
| 14 | | (225 ILCS 450/20.6) (from Ch. 111, par. 5526.6)
| 15 | | (Section scheduled to be repealed on January 1, 2024)
| 16 | | Sec. 20.6. Hearing officer. Notwithstanding the provisions | 17 | | of Section 20.2 of this Act,
the Secretary shall have the | 18 | | authority to appoint any attorney
duly licensed
to practice | 19 | | law in the State of Illinois to serve as the hearing officer
in | 20 | | any disciplinary action.
| 21 | | The hearing officer shall have full authority to conduct | 22 | | the hearing.
The hearing officer shall report the hearing | 23 | | officer's his findings of fact, conclusions of law ,
and | 24 | | recommendations to the Committee and the Secretary .
| 25 | | (Source: P.A. 98-254, eff. 8-9-13.)
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| 1 | | (225 ILCS 450/20.7) | 2 | | (Section scheduled to be repealed on January 1, 2024) | 3 | | Sec. 20.7. Findings and recommendations. | 4 | | (a) The Committee shall review the report of the hearing | 5 | | officer and present its findings of fact, conclusions of law, | 6 | | and recommendations to the Secretary. The report of the | 7 | | findings and recommendations of the Committee shall be the | 8 | | basis for the Secretary's order for refusing to issue, | 9 | | restore, or renew a license or registration, or otherwise | 10 | | discipline a licensee or registrant. | 11 | | (b) If the Secretary disagrees in any regard with the | 12 | | report of the Committee or hearing officer, the Secretary he | 13 | | or she may issue an order contrary to the report. | 14 | | (c) The findings are not admissible in evidence against | 15 | | the person in a criminal prosecution brought for the violation | 16 | | of this Act, but the hearing and findings are not a bar to a | 17 | | criminal prosecution brought for the violation of this Act.
| 18 | | (Source: P.A. 98-254, eff. 8-9-13.)
| 19 | | (225 ILCS 450/21) (from Ch. 111, par. 5527)
| 20 | | (Section scheduled to be repealed on January 1, 2024)
| 21 | | Sec. 21. Administrative review; certification of record; | 22 | | order as prima facie proof.
| 23 | | (a) All final administrative decisions of the
Department
| 24 | | hereunder shall
be subject to judicial review pursuant to the |
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| 1 | | provisions of the Administrative
Review Law, and all | 2 | | amendments and modifications thereof, and the rules adopted
| 3 | | pursuant thereto. The term "administrative decision" is | 4 | | defined as in Section
3-101 of the Code of Civil Procedure.
| 5 | | Proceedings for judicial review shall be commenced in the | 6 | | Circuit
Court of the county in which the party applying for | 7 | | review resides; provided,
that if such party is not a resident | 8 | | of this State, the venue shall be in
Sangamon, Champaign, or | 9 | | Cook County.
| 10 | | (b) The Department shall not be required to certify any | 11 | | record
to the
court or file any answer in court or otherwise | 12 | | appear in any court in a
judicial review proceeding, unless | 13 | | and until the Department has received from the plaintiff | 14 | | payment of
the costs of
furnishing and certifying the record, | 15 | | which costs shall be established
by the Department. Exhibits | 16 | | shall be certified without cost.
Failure on the part of the | 17 | | plaintiff to file such receipt in court shall be
grounds for | 18 | | dismissal of the action.
| 19 | | (c) An order of disciplinary action or a certified copy | 20 | | thereof, over
the seal of the Department and purporting to be | 21 | | signed by the Secretary
or authorized agent of the Secretary, | 22 | | shall be prima
facie
proof, subject to being rebutted, that:
| 23 | | (1) the signature is the genuine signature of the | 24 | | Secretary
or authorized agent of the Secretary;
| 25 | | (2) the Secretary or authorized agent of the Secretary | 26 | | is duly
appointed and qualified;
and
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| 1 | | (3) the Committee and the members thereof are | 2 | | qualified
to act.
| 3 | | (Source: P.A. 98-254, eff. 8-9-13.)
| 4 | | (225 ILCS 450/27) (from Ch. 111, par. 5533)
| 5 | | (Section scheduled to be repealed on January 1, 2024) | 6 | | Sec. 27. Confidentiality of licensee's and registrant's | 7 | | records. A licensed or registered CPA shall not be required by
| 8 | | any court to divulge
information or evidence which has been | 9 | | obtained by him in the licensee or registrant's his | 10 | | confidential
capacity as a licensed or registered CPA. This | 11 | | Section shall not apply to any
investigation or hearing | 12 | | undertaken pursuant to this Act.
| 13 | | (Source: P.A. 98-254, eff. 8-9-13.)
| 14 | | (225 ILCS 450/30) (from Ch. 111, par. 5535)
| 15 | | (Section scheduled to be repealed on January 1, 2024)
| 16 | | Sec. 30. Injunctions; cease and desist. | 17 | | (a) If any person or entity violates any provision of this | 18 | | Act, the Secretary may, in the name of the people of the State
| 19 | | of Illinois by the Attorney General of the State of Illinois or | 20 | | the
State's Attorney of any county in which the violation is | 21 | | alleged to have occurred, petition for an order enjoining the | 22 | | violation or for an order enforcing compliance with this Act. | 23 | | Upon the filing of a verified petition in court, the court may | 24 | | issue a temporary restraining order, without notice or bond, |
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| 1 | | and may preliminarily and permanently enjoin the violation. If | 2 | | it is established that the person has violated or is violating | 3 | | the injunction, the court may punish the offender for contempt | 4 | | of court. The injunction proceeding
shall be
in addition to | 5 | | and not in lieu of any penalties or other remedies provided
by | 6 | | this Act. No injunction shall issue under this section against | 7 | | any
person for any act exempted under Section 11 of this Act.
| 8 | | (b) If any person shall practice as a licensed CPA or
a | 9 | | registered CPA or hold oneself himself or herself out
as a | 10 | | licensed CPA or registered CPA without being licensed or | 11 | | registered under the
provisions provision of this
Act then any | 12 | | licensed CPA or registered CPA, any interested party, or
any | 13 | | person
injured thereby may, in addition to the Department, | 14 | | petition for
relief
as provided in subsection (a) of this | 15 | | Section .
| 16 | | (c) Whenever in the opinion of the Department any person | 17 | | violates
any provision
of this Act, the Department may issue a | 18 | | rule to show cause why an
order
to cease and desist should not | 19 | | be entered against the person him . The rule shall clearly
set
| 20 | | forth the grounds relied upon by the Department and shall | 21 | | provide
a period
of 7 days from the date of the rule to file an | 22 | | answer to the satisfaction
of the Department. Failure to | 23 | | answer to the satisfaction of the
Department
shall cause an | 24 | | order to cease and desist to be issued forthwith.
| 25 | | (Source: P.A. 98-254, eff. 8-9-13.)
| 26 | | Section 99. Effective date. This Section and Section 5 |
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| 1 | | take effect upon becoming law.
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| 1 | |
INDEX
| 2 | |
Statutes amended in order of appearance
| | 3 | | 5 ILCS 80/4.34 | | | 4 | | 5 ILCS 80/4.39 | | | 5 | | 225 ILCS 450/0.02 | from Ch. 111, par. 5500.02 | | 6 | | 225 ILCS 450/0.03 | from Ch. 111, par. 5500.03 | | 7 | | 225 ILCS 450/0.04 new | | | 8 | | 225 ILCS 450/1 | from Ch. 111, par. 5501 | | 9 | | 225 ILCS 450/2 | from Ch. 111, par. 5502 | | 10 | | 225 ILCS 450/2.05 | | | 11 | | 225 ILCS 450/2.1 | from Ch. 111, par. 5503 | | 12 | | 225 ILCS 450/3 | from Ch. 111, par. 5504 | | 13 | | 225 ILCS 450/4 | from Ch. 111, par. 5505 | | 14 | | 225 ILCS 450/5.2 | | | 15 | | 225 ILCS 450/6.1 | | | 16 | | 225 ILCS 450/8 | from Ch. 111, par. 5509 | | 17 | | 225 ILCS 450/9.3 | | | 18 | | 225 ILCS 450/13 | from Ch. 111, par. 5514 | | 19 | | 225 ILCS 450/13.5 | | | 20 | | 225 ILCS 450/14.2 | | | 21 | | 225 ILCS 450/14.5 | | | 22 | | 225 ILCS 450/17 | from Ch. 111, par. 5518 | | 23 | | 225 ILCS 450/17.1 | from Ch. 111, par. 5518.1 | | 24 | | 225 ILCS 450/17.2 | from Ch. 111, par. 5518.2 | | 25 | | 225 ILCS 450/20.01 | from Ch. 111, par. 5521.01 | |
| | | HB2296 Engrossed | - 59 - | LRB103 27672 AMQ 54049 b |
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| 1 | | 225 ILCS 450/20.1 | from Ch. 111, par. 5522 | | 2 | | 225 ILCS 450/20.2 | from Ch. 111, par. 5523 | | 3 | | 225 ILCS 450/20.6 | from Ch. 111, par. 5526.6 | | 4 | | 225 ILCS 450/20.7 | | | 5 | | 225 ILCS 450/21 | from Ch. 111, par. 5527 | | 6 | | 225 ILCS 450/27 | from Ch. 111, par. 5533 | | 7 | | 225 ILCS 450/30 | from Ch. 111, par. 5535 |
| 8 | | 225 ILCS 450/16 | from Ch. 111, par. 5517 |
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