(765 ILCS 1026/15-1003)
    Sec. 15-1003. Rules for conducting examination.
    (a) The administrator shall adopt rules governing procedures and standards for an examination under Section 15-1002; the rules may reference any standards concerning unclaimed property examinations promulgated by the National Association of Unclaimed Property Administrators and shall make provisions for multi-state examinations.
    (b) After the adoption of rules under subsection (a), an examination under Section 15-1002 must be performed under the rules adopted under subsection (a).
    (c) If a person subject to examination under Section 15-1002 has filed the reports required under Section 15-401 and Section 15-1001 and has retained the records required by Section 15-404, the following rules apply:
        (1) The examination must include a review of the
    
person's records.
        (2) The examination may not be based on an estimate
    
unless the person expressly consents in a record to the use of an estimate.
        (3) The person conducting the examination shall
    
consider the evidence presented in good faith by the person in preparing the findings of the examination under Section 15-1007.
(Source: P.A. 100-22, eff. 1-1-18.)