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Public Act 094-0779


 

Public Act 0779 94TH GENERAL ASSEMBLY



 


 
Public Act 094-0779
 
HB4726 Enrolled LRB094 16501 RAS 51762 b

    AN ACT concerning regulation.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Illinois Public Accounting Act is amended by
changing Sections 0.03, 6.1, 9.01, 14.3, 16, 20.01, 20.1, and
27 and by adding Section 9.3 as follows:
 
    (225 ILCS 450/0.03)  (from Ch. 111, par. 5500.03)
    (Section scheduled to be repealed on January 1, 2014)
    Sec. 0.03. Definitions. As used in this Act, unless the
context otherwise requires:
    (a) "Registered Certified Public Accountant" means any
person who has been issued a registration under this Act as a
Registered Certified Public Accountant.
    (b) "Licensed Certified Public Accountant" means any
person licensed under this Act as a Licensed Certified Public
Accountant.
    (c) "Committee" means the Public Accountant Registration
Committee appointed by the Director.
    (d) "Department" means the Department of Professional
Regulation.
    (e) "Director" means the Director of Professional
Regulation.
    (f) "License", "licensee" and "licensure" refers to the
authorization to practice under the provisions of this Act.
    (g) "Peer review program" means a study, appraisal, or
review of one or more aspects of the professional work of a
person or firm or sole practitioner in the practice of public
accounting to determine the degree of compliance by the firm or
sole practitioner with professional standards and practices,
conducted by persons who hold current licenses to practice
public accounting under the laws of this or another state and
who are not affiliated with the firm or sole practitioner being
reviewed certified or licensed under this Act, including
quality review, peer review, practice monitoring, quality
assurance, and similar programs undertaken voluntarily or as a
prerequisite to the providing of professional services under
government requirements, or any similar internal review or
inspection that is required by professional standards.
    (h) "Review committee" means any person or persons
conducting, reviewing, administering, or supervising a peer
review program.
    (i) "University" means the University of Illinois.
    (j) "Board" means the Board of Examiners established under
Section 2.
    (k) "Registration", "registrant", and "registered" refer
to the authorization to hold oneself out as or use the title
"Registered Certified Public Accountant" or "Certified Public
Accountant", unless the context otherwise requires.
    (l) "Peer Review Administrator" means an organization
designated by the Department that meets the requirements of
subsection (f) of Section 16 of this Act and other rules that
the Department may adopt.
(Source: P.A. 92-457, eff. 7-1-04; 93-683, eff. 7-2-04.)
 
    (225 ILCS 450/6.1)
    (Section scheduled to be repealed on January 1, 2014)
    Sec. 6.1. Examinations.
    (a) The examination shall test the applicant's knowledge of
accounting, auditing, and other related subjects, if any, as
the Board may deem advisable. A candidate shall be required to
pass all sections of the examination in order to qualify for a
certificate. A candidate may take the required test sections
individually and in any order, as long as the examination is
taken within a timeframe established by Board rule.
    (b) On and after January 1, 2005, applicants shall also be
required to pass an examination on the rules of professional
conduct, as determined by Board rule to be appropriate, before
they may be awarded a certificate as a Certified Public
Accountant.
    (c) Pursuant to compliance with the Americans with
Disabilities Act, the Board may provide alternative test
administration arrangements that are reasonable in the context
of the Certified Public Accountant examination for applicants
who are unable to take the examination under standard
conditions upon an applicant's submission of evidence as the
Board may require, which may include a signed statement from a
medical or other licensed medical professional, identifying
the applicant's disabilities and the specific alternative
accommodations the applicant may need. Any alteration in test
administration arrangements does not waive the requirement of
sitting for and passing the examination. The Board may in
certain cases waive or defer any of the requirements of this
Section regarding the circumstances in which the various
Sections of the examination must be passed upon a showing that,
by reasons of circumstances beyond the applicant's control, the
applicant was unable to meet the requirement.
    (d) Any application, document, or other information filed
by or concerning an applicant and any examination grades of an
applicant shall be deemed confidential and shall not be
disclosed to anyone without the prior written permission of the
applicant, except that the names and addresses only of all
applicants shall be a public record and be released as public
information. Nothing in this subsection shall prevent the Board
from making public announcement of the names of persons
receiving certificates under this Act.
(Source: P.A. 93-683, eff. 7-2-04.)
 
    (225 ILCS 450/9.01)
    (Section scheduled to be repealed on January 1, 2014)
    Sec. 9.01. Unlicensed practice; violation; civil penalty.
    (a) Any person or firm that who practices, offers to
practice, attempts to practice, or holds oneself out to
practice as a licensed certified public accountant without
being licensed under this Act shall, in addition to any other
penalty provided by law, pay a civil penalty to the Department
in an amount not to exceed $5,000 for each offense as
determined by the Department. The civil penalty shall be
assessed by the Department after a hearing is held in
accordance with the provisions set forth in this Act regarding
the provision of a hearing for the discipline of a licensee.
    (b) The Department has the authority and power to
investigate any and all unlicensed activity.
    (c) The civil penalty shall be paid within 60 days after
the effective date of the order imposing the civil penalty. The
order shall constitute a judgment and may be filed and
execution had thereon in the same manner as any judgment from
any court of record.
(Source: P.A. 92-457, eff. 7-1-04; 93-683, eff. 7-2-04.)
 
    (225 ILCS 450/9.3 new)
    (Section scheduled to be repealed on January 1, 2014)
    Sec. 9.3. Sharing of information. Notwithstanding any
other provision of this Act, for the purpose of carrying out
their respective duties and responsibilities under this Act and
to effectuate the purpose of this Act, both the Board of
Examiners and the Department of Financial and Professional
Regulation are authorized and directed to share information
with each other regarding those individuals and entities
licensed or certified or applying for licensure or
certification under this Act.
 
    (225 ILCS 450/14.3)
    (Section scheduled to be repealed on January 1, 2014)
    Sec. 14.3. Additional requirements for firms. In addition
to the ownership requirements set forth in subsection (b) of
Section 14, all firms licensed under this Act shall meet the
following requirements:
    (a) All owners of the firm, whether licensed or not, shall
be active participants in the firm or its affiliated entities.
    (b) An individual who supervises services for which a
license is required under Section 8 of this Act or who signs or
authorizes another to sign any report for which a license is
required under Section 8 of this Act shall hold a valid, active
unrevoked Licensed Certified Public Accountant license from
this State or another state and shall comply with such
additional experience requirements as may be required by rule
of the Board.
    (c) The firm shall require that all owners of the firm,
whether or not certified or licensed under this Act, comply
with rules promulgated under this Act.
    (d) The firm shall designate to the Department in writing
an individual licensed under this Act who shall be responsible
for the proper registration of the firm.
    (e) Applicants have 3 years from the date of application to
complete the application process. If the process has not been
completed in 3 years, the application shall be denied, the fee
shall be forfeited, and the applicant must reapply and meet the
requirements in effect at the time of reapplication.
(Source: P.A. 92-457, eff. 7-1-04; 93-683, eff. 7-2-04.)
 
    (225 ILCS 450/16)  (from Ch. 111, par. 5517)
    (Section scheduled to be repealed on January 1, 2014)
    Sec. 16. Expiration and renewal of licenses; renewal of
registration; continuing education.
    (a) The expiration date and renewal period for each license
issued under this Act shall be set by rule.
    (b) Every holder of a license or registration under this
Act may renew such license or registration before the
expiration date upon payment of the required renewal fee as set
by rule.
    (c) Every application for renewal of a license by a
licensed certified public accountant who has been licensed
under this Act for 3 years or more shall be accompanied or
supported by any evidence the Department shall prescribe, in
satisfaction of completing, each 3 years, not less than 120
hours of continuing professional education programs in
subjects given by continuing education sponsors registered by
the Department upon recommendation of the Committee. Of the 120
hours, not less than 4 hours shall be courses covering the
subject of professional ethics. All continuing education
sponsors applying to the Department for registration shall be
required to submit an initial nonrefundable application fee set
by Department rule. Each registered continuing education
sponsor shall be required to pay an annual renewal fee set by
Department rule. Publicly supported colleges, universities,
and governmental agencies located in Illinois are exempt from
payment of any fees required for continuing education sponsor
registration. Failure by a continuing education sponsor to be
licensed or pay the fees prescribed in this Act, or to comply
with the rules and regulations established by the Department
under this Section regarding requirements for continuing
education courses or sponsors, shall constitute grounds for
revocation or denial of renewal of the sponsor's registration.
    (d) Licensed Certified Public Accountants are exempt from
the continuing professional education requirement for the
first renewal period following the original issuance of the
license.
    Notwithstanding the provisions of this subsection (c), the
Department may accept courses and sponsors approved by other
states, by the American Institute of Certified Public
Accountants, by other state CPA societies, or by national
accrediting organizations such as the National Association of
State Boards of Accountancy.
    Failure by an applicant for renewal of a license as a
licensed certified public accountant to furnish the evidence
shall constitute grounds for disciplinary action, unless the
Department in its discretion shall determine the failure to
have been due to reasonable cause. The Department, in its
discretion, may renew a license despite failure to furnish
evidence of satisfaction of requirements of continuing
education upon condition that the applicant follow a particular
program or schedule of continuing education. In issuing rules
and individual orders in respect of requirements of continuing
education, the Department in its discretion may, among other
things, use and rely upon guidelines and pronouncements of
recognized educational and professional associations; may
prescribe rules for the content, duration, and organization of
courses; shall take into account the accessibility to
applicants of such continuing education as it may require, and
any impediments to interstate practice of public accounting
that may result from differences in requirements in other
states; and may provide for relaxation or suspension of
requirements in regard to applicants who certify that they do
not intend to engage in the practice of public accounting, and
for instances of individual hardship.
    The Department shall establish by rule a means for the
verification of completion of the continuing education
required by this Section. This verification may be accomplished
through audits of records maintained by licensees; by requiring
the filing of continuing education certificates with the
Department; or by other means established by the Department.
    The Department may establish, by rule, guidelines for
acceptance of continuing education on behalf of licensed
certified public accountants taking continuing education
courses in other jurisdictions.
    (e) For renewals on and after July 1, 2012, as a condition
for granting a renewal license to firms and sole practitioners
who provide services requiring a license under this Act, the
Department shall require that the firm or sole practitioner
satisfactorily complete a peer review during the immediately
preceding 3-year period, accepted by a Peer Review
Administrator in accordance with established standards for
performing and reporting on peer reviews, unless the firm or
sole practitioner is exempted under the provisions of
subsection (i) of this Section. A firm or sole practitioner
shall, at the request of the Department, submit to the
Department a letter from the Peer Review Administrator stating
the date on which the peer review was satisfactorily completed.
    A new firm or sole practitioner not subject to subsection
(l) of this Section shall undergo its first peer review during
the first full renewal cycle after it is granted its initial
license.
    The requirements of this subsection (e) shall not apply to
any person providing services requiring a license under this
Act to the extent that such services are provided in the
capacity of an employee of the Office of the Auditor General or
to a nonprofit cooperative association engaged in the rendering
of licensed service to its members only under paragraph (3) of
subsection (b) of Section 14 of this Act or any of its
employees to the extent that such services are provided in the
capacity of an employee of the association.
    (f) The Department shall approve only Peer Review
Administrators that the Department finds comply with
established standards for performing and reporting on peer
reviews. The Department may adopt rules establishing
guidelines for peer reviews, which shall do all of the
following:
        (1) Require that a peer review be conducted by a
    reviewer that is independent of the firm reviewed and
    approved by the Peer Review Administrator under
    established standards.
        (2) Other than in the peer review process, prohibit the
    use or public disclosure of information obtained by the
    reviewer, the Peer Review Administrator, or the Department
    during or in connection with the peer review process. The
    requirement that information not be publicly disclosed
    shall not apply to a hearing before the Department that the
    firm or sole practitioner requests be public or to the
    information described in paragraph (3) of subsection (i) of
    this Section.
    (g) If a firm or sole practitioner fails to satisfactorily
complete a peer review as required by subsection (e) of this
Section or does not comply with any remedial actions determined
necessary by the Peer Review Administrator, the Peer Review
Administrator shall notify the Department of the failure and
shall submit a record with specific references to the rule,
statutory provision, professional standards, or other
applicable authority upon which the Peer Review Administrator
made its determination and the specific actions taken or failed
to be taken by the licensee that in the opinion of the Peer
Review Administrator constitutes a failure to comply. The
Department may at its discretion or shall upon submission of a
written application by the firm or sole practitioner hold a
hearing under Section 20.1 of this Act to determine whether the
firm or sole practitioner has complied with subsection (e) of
this Section. The hearing shall be confidential and shall not
be open to the public unless requested by the firm or sole
practitioner.
    (h) The firm or sole practitioner reviewed shall pay for
any peer review performed. The Peer Review Administrator may
charge a fee to each firm and sole practitioner sufficient to
cover costs of administering the peer review program.
    (i) A firm or sole practitioner shall be exempt from the
requirement to undergo a peer review if:
        (1) Within 3 years before the date of application for
    renewal licensure, the sole practitioner or firm has
    undergone a peer review conducted in another state or
    foreign jurisdiction that meets the requirements of
    paragraphs (1) and (2) of subsection (f) of this Section.
    The sole practitioner or firm shall submit to the
    Department a letter from the organization administering
    the most recent peer review stating the date on which the
    peer review was completed; or
        (2) The sole practitioner or firm satisfies all of the
    following conditions:
            (A) during the preceding 2 years, the firm or sole
        practitioner has not accepted or performed any
        services requiring a license under this Act;
            (B) the firm or sole practitioner agrees to notify
        the Department within 30 days of accepting an
        engagement for services requiring a license under this
        Act and to undergo a peer review within 18 months after
        the end of the period covered by the engagement; or
        (3) For reasons of personal health, military service,
    or other good cause, the Department determines that the
    sole practitioner or firm is entitled to an exemption,
    which may be granted for a period of time not to exceed 12
    months.
    (j) If a peer review report indicates that a firm or sole
practitioner complies with the appropriate professional
standards and practices set forth in the rules of the
Department and no further remedial action is required, the Peer
Review Administrator shall destroy all working papers and
documents, other than report-related documents, related to the
peer review within 90 days after issuance of the letter of
acceptance by the Peer Review Administrator. If a peer review
letter of acceptance indicates that corrective action is
required, the Peer Review Administrator may retain documents
and reports related to the peer review until completion of the
next peer review or other agreed-to corrective actions.
    (k) In the event the practices of 2 or more firms or sole
practitioners are merged or otherwise combined, the surviving
firm shall retain the peer review year of the largest firm, as
determined by the number of accounting and auditing hours of
each of the practices. In the event that the practice of a firm
is divided or a portion of its practice is sold or otherwise
transferred, any firm or sole practitioner acquiring some or
all of the practice that does not already have its own review
year shall retain the review year of the former firm. In the
event that the first peer review of a firm that would otherwise
be required by this subsection (k) would be less than 12 months
after its previous review, a review year shall be assigned by a
Peer Review Administrator so that the firm's next peer review
occurs after not less than 12 months of operation, but not
later than 18 months of operation.
(Source: P.A. 92-457, eff. 7-1-04; 93-683, eff. 7-2-04; revised
10-11-05.)
 
    (225 ILCS 450/20.01)  (from Ch. 111, par. 5521.01)
    (Section scheduled to be repealed on January 1, 2014)
    Sec. 20.01. Grounds for discipline; license or
registration.
    (a) The Department may refuse to issue or renew, or may
revoke, suspend, or reprimand any registration or registrant,
any license or licensee, place a licensee or registrant on
probation for a period of time subject to any conditions the
Department may specify including requiring the licensee or
registrant to attend continuing education courses or to work
under the supervision of another licensee or registrant, impose
a fine not to exceed $5,000 for each violation, restrict the
authorized scope of practice, or require a licensee or
registrant to undergo a peer review program, for any one or
more of the following:
        (1) Violation of any provision of this Act.
        (2) Attempting to procure a license or registration to
    practice under this Act by bribery or fraudulent
    misrepresentations.
        (3) Having a license to practice public accounting or
    registration revoked, suspended, or otherwise acted
    against, including the denial of licensure or
    registration, by the licensing or registering authority of
    another state, territory, or country, including but not
    limited to the District of Columbia, or any United States
    territory. No disciplinary action shall be taken in
    Illinois if the action taken in another jurisdiction was
    based upon failure to meet the continuing professional
    education requirements of that jurisdiction and the
    applicable Illinois continuing professional education
    requirements are met.
        (4) Being convicted or found guilty, regardless of
    adjudication, of a crime in any jurisdiction which directly
    relates to the practice of public accounting or the ability
    to practice public accounting or as a Registered Certified
    Public Accountant.
        (5) Making or filing a report or record which the
    registrant or licensee knows to be false, willfully failing
    to file a report or record required by state or federal
    law, willfully impeding or obstructing the filing, or
    inducing another person to impede or obstruct the filing.
    The reports or records shall include only those that are
    signed in the capacity of a licensed certified public
    accountant or a registered certified public accountant.
        (6) Conviction in this or another State or the District
    of Columbia, or any United States Territory, of any crime
    that is punishable by one year or more in prison or
    conviction of a crime in a federal court that is punishable
    by one year or more in prison.
        (7) Proof that the licensee or registrant is guilty of
    fraud or deceit, or of gross negligence, incompetency, or
    misconduct, in the practice of public accounting.
        (8) Violation of any rule adopted under this Act.
        (9) Practicing on a revoked, suspended, or inactive
    license or registration.
        (10) Suspension or revocation of the right to practice
    before any state or federal agency.
        (11) Conviction of any crime under the laws of the
    United States or any state or territory of the United
    States that is a felony or misdemeanor and has dishonesty
    as an essential element, or of any crime that is directly
    related to the practice of the profession.
        (12) Making any misrepresentation for the purpose of
    obtaining a license, or registration or material
    misstatement in furnishing information to the Department.
        (13) Aiding or assisting another person in violating
    any provision of this Act or rules promulgated hereunder.
        (14) Engaging in dishonorable, unethical, or
    unprofessional conduct of a character likely to deceive,
    defraud, or harm the public and violating the rules of
    professional conduct adopted by the Department.
        (15) Habitual or excessive use or addiction to alcohol,
    narcotics, stimulants, or any other chemical agent or drug
    that results in the inability to practice with reasonable
    skill, judgment, or safety.
        (16) Directly or indirectly giving to or receiving from
    any person, firm, corporation, partnership, or association
    any fee, commission, rebate, or other form of compensation
    for any professional service not actually rendered.
        (17) Physical or mental disability, including
    deterioration through the aging process or loss of
    abilities and skills that results in the inability to
    practice the profession with reasonable judgment, skill or
    safety.
        (18) Solicitation of professional services by using
    false or misleading advertising.
        (19) Failure to file a return, or pay the tax, penalty
    or interest shown in a filed return, or to pay any final
    assessment of tax, penalty or interest, as required by any
    tax Act administered by the Illinois Department of Revenue
    or any successor agency or the Internal Revenue Service or
    any successor agency.
        (20) Practicing or attempting to practice under a name
    other than the full name as shown on the license or
    registration or any other legally authorized name.
        (21) A finding by the Department that a licensee or
    registrant has not complied with a provision of any lawful
    order issued by the Department.
        (22) Making a false statement to the Department
    regarding compliance with continuing professional
    education or peer review requirements.
        (23) Failing to make a substantive response to a
    request for information by the Department within 30 days of
    the request.
    (b) (Blank).
    (c) In rendering an order, the Department shall take into
consideration the facts and circumstances involving the type of
acts or omissions in subsection (a) including, but not limited
to:
        (1) the extent to which public confidence in the public
    accounting profession was, might have been, or may be
    injured;
        (2) the degree of trust and dependence among the
    involved parties;
        (3) the character and degree of financial or economic
    harm which did or might have resulted; and
        (4) the intent or mental state of the person charged at
    the time of the acts or omissions.
    (d) The Department shall reissue the license or
registration upon a showing that the disciplined licensee or
registrant has complied with all of the terms and conditions
set forth in the final order.
    (e) The Department shall deny any application for a
license, registration, or renewal, without hearing, to any
person who has defaulted on an educational loan guaranteed by
the Illinois Student Assistance Commission; however, the
Department may issue a license, registration, or renewal if the
person in default has established a satisfactory repayment
record as determined by the Illinois Student Assistance
Commission.
    (f) The determination by a court that a licensee or
registrant is subject to involuntary admission or judicial
admission as provided in the Mental Health and Developmental
Disabilities Code will result in the automatic suspension of
his or her license or registration. The licensee or registrant
shall be responsible for notifying the Department of the
determination by the court that the licensee or registrant is
subject to involuntary admission or judicial admission as
provided in the Mental Health and Developmental Disabilities
Code. The licensee or registrant shall also notify the
Department upon discharge so that a determination may be made
under item (17) of subsection (a) whether the licensee or
registrant may resume practice.
(Source: P.A. 92-457, eff. 7-1-04; 93-629, eff. 12-23-03;
93-683, eff. 7-2-04.)
 
    (225 ILCS 450/20.1)  (from Ch. 111, par. 5522)
    (Section scheduled to be repealed on January 1, 2014)
    Sec. 20.1. Investigations; notice; hearing. The Department
may, upon its own motion, and shall, upon the verified
complaint in writing of any person setting forth facts which,
if proved, would constitute grounds for disciplinary action as
set forth in Section 20.01, investigate the actions of any
person or entity. The Department may refer complaints and
investigations to a disciplinary body of the accounting
profession for technical assistance. The results of an
investigation and recommendations of the disciplinary body may
be considered by the Department, but shall not be considered
determinative and the Department shall not in any way be
obligated to take any action or be bound by the results of the
accounting profession's disciplinary proceedings. The
Department, before taking disciplinary action, shall afford
the concerned party or parties an opportunity to request a
hearing and if so requested shall set a time and place for a
hearing of the complaint. With respect to determinations by a
Peer Review Administrator duly appointed by the Department
under subsection (f) of Section 16 of this Act that a licensee
has failed to satisfactorily complete a peer review as required
under subsection (e) of Section 16, the Department may consider
the Peer Review Administrator's findings of fact as prima facie
evidence, and upon request by a licensee for a hearing the
Department shall review the record presented and hear arguments
by the licensee or the licensee's counsel but need not conduct
a trial or hearing de novo or accept additional evidence. The
Department shall notify the applicant or the licensed or
registered person or entity of any charges made and the date
and place of the hearing of those charges by mailing notice
thereof to that person or entity by registered or certified
mail to the place last specified by the accused person or
entity in the last notification to the Department, at least 30
days prior to the date set for the hearing or by serving a
written notice by delivery of the notice to the accused person
or entity at least 15 days prior to the date set for the
hearing, and shall direct the applicant or licensee or
registrant to file a written answer to the Department under
oath within 20 days after the service of the notice and inform
the applicant or licensee or registrant that failure to file an
answer will result in default being taken against the applicant
or licensee or registrant and that the license or registration
may be suspended, revoked, placed on probationary status, or
other disciplinary action may be taken, including limiting the
scope, nature or extent of practice, as the Director may deem
proper. In case the person fails to file an answer after
receiving notice, his or her license or registration may, in
the discretion of the Department, be suspended, revoked, or
placed on probationary status, or the Department may take
whatever disciplinary action deemed proper, including limiting
the scope, nature, or extent of the person's practice or the
imposition of a fine, without a hearing, if the act or acts
charged constitute sufficient grounds for such action under
this Act. The Department shall afford the accused person or
entity an opportunity to be heard in person or by counsel at
the hearing. At the conclusion of the hearing the Committee
shall present to the Director a written report setting forth
its finding of facts, conclusions of law, and recommendations.
The report shall contain a finding whether or not the accused
person violated this Act or failed to comply with the
conditions required in this Act. If the Director disagrees in
any regard with the report, he or she may issue an order in
contravention of the report. The Director shall provide a
written explanation to the Committee of any such deviations and
shall specify with particularity the reasons for the
deviations.
    The finding is not admissible in evidence against the
person in a criminal prosecution brought for the violation of
this Act, but the hearing and findings are not a bar to a
criminal prosecution brought for the violation of this Act.
(Source: P.A. 92-457, eff. 7-1-04; 93-683, eff. 7-2-04.)
 
    (225 ILCS 450/27)  (from Ch. 111, par. 5533)
    (Section scheduled to be repealed on January 1, 2014)
    Sec. 27. A licensed or registered certified public
accountant shall not be required by any court to divulge
information or evidence which has been obtained by him in his
confidential capacity as a licensed or registered certified
public accountant. This Section shall not apply to any
investigation or hearing undertaken pursuant to this Act.
(Source: P.A. 92-457, eff. 7-1-04.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 5/19/2006