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50 ILCS 355/10-15

    (50 ILCS 355/10-15)
    Sec. 10-15. Definitions. As used in this Article:
    "Audit" means an agreed-upon procedures engagement in accordance with Statements on Standards for the Attestation Engagements (AICPA Professional Standards, AT-C Section 315 (Compliance Attest)).
    "Certification program" means an instructional curriculum, examination, and process for certification, recertification, and revocation of certification of certified public accountants that is administered by the Department with the assistance of the Illinois CPA Society and that is officially approved by the Department to ensure that a certified public accountant possesses the necessary skills and abilities to successfully perform an attestation engagement for a limited-scope tax compliance review in a certified audit project under this Act.
    "Department" means the Department of Revenue.
    "Family member" means the following, whether by whole blood, half-blood, or adoption:
        (1) a parent or step-parent;
        (2) a child or step-child;
        (3) a grandparent or step-grandparent;
        (4) an aunt, uncle, great-aunt, or great-uncle;
        (5) a sibling;
        (6) a spouse or domestic partner; and
        (7) the spouse or domestic partner of any person
    
referenced in items (1) through (5).
    "Misallocation" means tax paid by the taxpayer and allocated to one unit of local government that should have been allocated to a different unit of local government. "Misallocation" does not include amounts overpaid by the taxpayer and therefore not owed to any unit of local government, nor amounts underpaid by the taxpayer and therefore not previously allocated to any unit of local government.
    "Participating taxpayer" means any person subject to the revenue laws administered by the Department who is the subject of a tax compliance referral by a municipality, county, or third party, who enters into an engagement with a qualified practitioner for a limited-scope tax compliance review under this Act, and who is approved by the Department under the local government revenue recapture certified audit pilot project.
    "Qualified practitioner" means a certified public accountant who is licensed or registered to perform accountancy activities in Illinois under Section 8.05 of the Illinois Public Accounting Act and who has met all requirements for the local government revenue recapture certified audit training course, achieved the required score on the certification test as approved by the Department, and been certified by the Department. "Qualified practitioner" does not include a third party, as defined by Section 5-5 of this Act, or any employee, contractual employee, officer, manager, or director thereof, any person or persons owning in the aggregate more than 5% of such third party, or a person who is a family member of any person who is employed by or is an appointed or elected member of any corporate authorities, as defined in the Illinois Municipal Code.
(Source: P.A. 101-628, eff. 6-1-20.)