Illinois Administrative Code

Section 1400.115 Examinations − Required Confidentiality Statements Every person who will, at any time during the examination process, have access to the examination questions shall, prior to the time he or she is given access, comply with the following: a) Applicants. Each appli…

Section 1400.116 Examination − Violations At any time any person reports to the Board information indicating that any person has violated the confidentiality provisions of Section 1400.110, the Board Chair shall appoint an investigator, who may be the Executive Director, a Board …

Section 1400.117 Examinations − Penalties for Violation of Non-Disclosure Provisions Any person who violates the confidentiality statement set forth in Section 1400.110 shall be subject to the following penalties: a) A candidate who violates the provisions of the confidentiality …

Section 1400.120 Examinations − Frequency Examinations as prescribed in the Act shall be held in accordance with the AICPA's schedule of examination frequency, unless the Board determines otherwise. (Source: Amended at 40 Ill. Reg. 9963, effective July 7, 2016)

Section 1400.130 Examinations − Scope The examination shall test the knowledge and skills required for performance as an entry-level Certified Public Accountant as determined by the Board, which may delegate this function to AICPA or other entity or vendor as selected by the Boar…

Section 1400.140 Examinations − Length The time allotted to the examination in each subject shall be determined by the Board and shall be printed on the Notice to Schedule. a) A candidate may take the required examination sections individually and in any order. Credit for any exa…

Section 1400.150 Examinations − Preparations and Scoring The Board has adopted and makes use of the Uniform Certified Public Accountants Examinations and scoring system of AICPA. (Source: Amended at 40 Ill. Reg. 9963, effective July 7, 2016)

Section 1400.160 Transitional Condition Candidates, Transfer of Credits, Reciprocity and Out-of-State Candidates a) Scoring Scale. The examinations shall be scored on the scale of 99. The passing score in each subject is 75. Scores shall be certified by the Illinois Board of Exam…

Section 1400.170 Re-Examination Re-examination candidates are candidates who have previously paid for at least one part of the CPA exam. The application fee in force shall be paid for re-authorization to test (see Section 1400.60). (Source: Amended at 45 Ill. Reg. 2466, effective…

Section 1400.175 Candidate Request for Scoring Review The scoring and review of all candidate examinations are subjected to very high quality controls, and all failing examinations near the passing score are reviewed for accuracy at least twice prior to release of the scores. A s…

Section 1400.177 Required Exam on Rules of Professional Conduct a) After December 31, 2004, before a candidate may be awarded a certificate (Illinois Certificate) certifying completion of educational and examination requirements, applicants shall be required to pass a separate ex…

Section 1400.180 Certificate − of Education and Examination Requirement − Awarding Each candidate who satisfies all the requirements and is duly certified as required in this Part shall receive a certificate indicating completion of all education and examination requirements. Thi…

Section 1400.190 Retention of Records The Board shall preserve for a period of five years all applications submitted by candidates for the certified public accountant examinations and all supporting documents and correspondence relating to the application; shall maintain a perman…

Section 1400.20 Duties of the IBOE a) The Illinois Board of Examiners ("IBOE" or "Board") shall receive all requests for credential evaluations and applications for examinations under the Act, shall examine all evidence pertaining to any request for credential evaluation or appli…

Section 1400.200 Disposition of Fees The fees from applicants shall be deposited with the Comptroller of Northern Illinois University, or such other entity as designated by IBOE,who shall keep a separate account, on behalf of IBOE, of all receipts and expenditures under the law. …

Section 1400.210 Granting Variances The Board may grant variances from this Part in individual cases where it finds: a) the provision from which the variance is granted is not statutorily mandated; b) no party will be injured by the granting of the variance; and c) the rule from …

Section 1400.30 Appointment to the Board of Examiners The members of the Board of Examiners, having the qualifications specified in Section 2 of the Act, shall be appointed by the Governor or nominated as provided in Section 1400.50(c)(3). Nominations under Section 1400.50(c)(3) …

Section 1400.40 Board Address a) The mailing address of the Board is: Illinois Board of Examiners 1120 E. Diehl Road, Suite 107 Naperville, Illinois 60563 b) The Board's rules are available for inspection and copying. Notices of Board and Board Committee meetings are posted pursu…

Section 1400.50 Organization and Compensation of the Board of Examiners a) The Board shall annually elect a Chair and a Vice-Chair as officers of the Board, to serve a one year term from August 1 through July 31 of the following year, as follows: 1) On or before August 1 of each …

Section 1400.55 Admission to the Examination; Issuance of Reciprocal Certified Public Accountant Certificates (Repealed) (Source: Repealed at 40 Ill. Reg. 9963, effective July 7, 2016)

Section 1400.60 Filing of the Application and Payment of Fees a) Applications to take the CPA examination must be made on a form provided by the Board and filed with the Board. An applicant must file an application with the Board, together with official transcripts of academic re…

Section 1400.70 Rebate of Fees All fees are non-refundable, except that a candidate who makes an overpayment of fees will have the amount of the overpayment refunded. (Source: Amended at 29 Ill. Reg. 19524, effective November 21, 2005)

Section 1400.80 Appeals; Hearings a) An individual whose application or request is denied by the Candidacy Committee may, within 15 days after the date of the notice of a denial or acceptance with modifications of his or her application, appeal to the Board by filing a petition f…

Section 1400.90 The Educational Requirement a) Requirements Applicable Before January 1, 2001 1) As provided in Section 3 of the Act, to be admitted to take the examination given before January 1, 2001, a candidate for the Illinois Uniform Certified Public Accountant examination …

Section 1502.10 Purpose The purpose of this joint rule is to foster the reverse transfer of credit for any student who has accumulated at least 15 hours of academic credit at a community college and a sufficient number of hours of academic credit at a State university in the pres…

Section 1502.20 Definitions "Act" means the Student Transfer Achievement Reform Act [110 ILCS 150]. "Admissions Office" means an office within a community college or State university responsible for recruiting and communicating with new and transfer students. "Community College" …

Section 1502.30 Student Eligibility The reverse transfer of credit option is available to a student who is currently enrolled in a State university and has: a) Transferred to the State university from, or previously attended, a community college; b) Earned at least 15 credit hour…

Section 1502.40 Student Request A student who meets the eligibility criteria in Section 1502.30 may request a reverse transfer of credit from the State university to the community college previously attended. a) The opportunity to opt-in may be taken at enrollment or at any time …

Section 1502.50 Institutional Responsibilities a) Each State university and community college shall make available an opt-in process for the reverse transfer of credit, pursuant to this Part. b) Each State university shall notify students who meet the eligibility criteria in Sect…

Section 1502.60 Community College Determination to Award Degree In awarding an associate degree, the community college shall evaluate the applicant's course work completed, along with the transfer credit earned, and shall determine whether the associate degree requirements have b…

Section 1502.70 Voluntary Participation by Others This Part does not preclude private colleges and universities from voluntarily participating in the reverse transfer of credit.

Section 1506.100 Purpose Section 3-15.12a of the School Code [105 ILCS 5] provides eligible applicants with a process for attaining the authority to award a high school diploma to adult learners. This Part sets forth the rules for eligible applicants to apply for approval from th…

Section 1506.200 Definitions "Adult Learner" means a person ineligible for reenrollment under subsection (b) of Section 26-2(b) of the School Code and 34 CFR 300.102. [105 ILCS 5/3-15.12a(a-5)] "Board" or "ICCB" means the Illinois Community College Board. [105 ILCS 5/3-15.12a(a-5…

Section 1506.300 Eligible Applicants a) Applicants must be one of the following entities: 1) A community college established and operating under the authority of the Public Community College Act [110 ILCS 85]. 2) A nonprofit entity in partnership with the regional superintendent …

Section 1506.400 Application Process a) An application from an eligible applicant for a high school diploma program for adult learners shall be submitted electronically to the Illinois Community College Board on forms prescribed by the Board. b) Each application submitted to the …

Section 1506.500 Approval Process a) Initial approval of an eligible applicant by the Board shall be for a period of two school years. b) After initial approval, renewal of an eligible applicant by the Board shall be for a period of four school years and shall be contingent upon …

Section 1506.600 Reporting Requirements a) Programs are required to provide quarterly reports to ICCB. b) Quarterly reports are to include, at minimum: 1) Student enrollment and progression data. A) Program recruitment, enrollment and retention data. B) Attendance hours. 2) Progr…

Section 1506.700 Revocation of Program Approval a) If an entity authorized to offer a Program fails to meet any of the requirements of this Part or Section 3-15.12a(b) of the School Code, the Board shall place the Program on probationary review. b) Programs in review status shall…

Section 1506.800 Appeal Process a) All decisions of the Board that result in nonapproval of a Program or revocation of an approved Program shall be provided in writing in the form of a letter delivered by certified mail and shall specify the reason for the nonapproval or revocati…

Section 2500.10 Purpose The Treasurer may establish and administer the Pool as a qualified State tuition program under section 529 of the Code. The Pool shall be structured to enable account owners to own an interest in a pool of assets, which may include, but need not be limited…

Section 2500.100 Debt a) The Pool may not incur any indebtedness. The interests of the account owners and the designated beneficiaries shall not be treated as indebtedness under this Section. b) No interest in the Pool, or any portion of the Pool, may be used as security for a lo…

Section 2500.110 Program Documents In order to establish and administer the Pool, the Treasurer may enter into all necessary agreements, documents and instruments with terms and provisions that shall not be inconsistent with the Act, section 529 of the Code and any regulations pr…

Section 2500.120 Private Contractors (Repealed) (Source: Repealed at 45 Ill. Reg. 2052, effective January 29, 2021)

Section 2500.130 Amendment of Rules (Repealed) (Source: Repealed at 45 Ill. Reg. 2052, effective January 29, 2021)

Section 2500.20 Definition of Terms The following definitions shall apply to this Part: "Act": Section 16.5 of the State Treasurer Act [15 ILCS 505] that establishes the College Savings Pool. "Account": An individual investment account established and maintained in the College Sa…

Section 2500.30 Application Process a) The Treasurer may permit persons, including trustees of trusts and custodians under a Uniform Transfers to Minors Act or Uniform Gifts to Minors Act account, and certain legal entities to be account owners, including as part of a scholarship…

Section 2500.40 Program Administration a) The Treasurer is the trustee and administrator of the College Savings Pool. The Treasurer's duties include, but are not limited to: 1) Providing administrative support to the Pool; 2) Developing and implementing investment policies for th…

Section 2500.50 Investment Policy a) The Treasurer will select the investment options to be offered by the Pool to the account owners. The Treasurer shall develop, publish, and implement an investment policy covering the investment of the moneys in each of the programs in the Poo…

Section 2500.60 Contributions a) Contributions may be made only in cash. Cash contributions may be made by check, money order, electronic transfer, payroll contribution, wire transfer, or similar methods allowed by the Code. b) The Pool shall have no requirement on minimum contri…

Section 2500.70 Distributions a) Distributions made from an account in the Pool may be made directly to the eligible educational institution, directly to a vendor, in the form of a check payable to both the designated beneficiary and the institution or vendor, directly to the des…