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Illinois Compiled Statutes - Full Text
Illinois Compiled Statutes (ILCS)
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(225 ILCS 450/8) (from Ch. 111, par. 5509) (Text of Section before amendment by P.A. 104-228) (Section scheduled to be repealed on January 1, 2029) Sec. 8. Practicing as a licensed CPA. Persons,
either individually, as
members of a partnership or limited liability company, or as officers of a
corporation, who sign, affix, or associate names or any trade or assumed
names used by the persons in a profession or business to any report expressing or
disclaiming an opinion on a financial statement based on an audit or
examination of that statement, or expressing assurance on a financial
statement, shall be deemed to be in practice as licensed CPAs and are performing accountancy activities as outlined in paragraph (1) of subsection (a) of Section 8.05.(Source: P.A. 103-309, eff. 1-1-24.) (Text of Section after amendment by P.A. 104-228) (Section scheduled to be repealed on January 1, 2029) Sec. 8. Practicing as a licensed CPA. Persons, either individually, as members of a partnership, or as officers of a corporation, who sign, affix, or associate names or any trade or assumed names used by the persons in a profession or business to any report expressing or disclaiming an opinion on a financial statement based on an audit or examination of that statement, or expressing assurance on a financial statement, shall be deemed to be in practice as licensed CPAs and are performing accountancy activities as outlined in paragraph (1) of subsection (a) of Section 8.05.(Source: P.A. 103-309, eff. 1-1-24; 104-228, eff. 1-1-26.) |