Chapter 225 — PROFESSIONS, OCCUPATIONS, AND BUSINESS OPERATIONS

(225 ILCS 450/13.5) (Section scheduled to be repealed on January 1, 2029) Sec. 13.5. Social Security Number or individual taxpayer identification number on license application. In addition to any other information required to be contained in the application, every application for…

(225 ILCS 450/14) (from Ch. 111, par. 5515) (Section scheduled to be repealed on January 1, 2029) Sec. 14. Qualifications for licensure as a licensed CPA. The Department may license as licensed CPAs individuals meeting the following requirements: (a) All persons who have received…

(225 ILCS 450/14.1) (Section scheduled to be repealed on January 1, 2029) Sec. 14.1. Foreign accountants. The Department may issue a license as a licensed CPA to a holder of a foreign designation, granted in a foreign country, provided that: (a) the applicant has received certifi…

(225 ILCS 450/14.2) (Section scheduled to be repealed on January 1, 2029) Sec. 14.2. Licensure by endorsement. (a) The Department shall issue a license as a licensed CPA to any applicant who holds a current, valid, and unrevoked license as a certified public accountant issued fro…

(225 ILCS 450/14.3) Sec. 14.3. (Repealed). (Source: P.A. 95-386, eff. 1-1-08. Repealed by P.A. 98-254, eff. 8-9-13.)

(225 ILCS 450/14.4) (Section scheduled to be repealed on January 1, 2029) Sec. 14.4. Qualifications for licensure as a CPA firm. The Department may license as licensed CPA firms individuals or entities meeting the following requirements: (1) A majority of the ownership of the fir…

(225 ILCS 450/14.5) (Section scheduled to be repealed on January 1, 2029) Sec. 14.5. CPA Coordinator; duties. The Secretary shall appoint a full-time CPA Coordinator, who shall hold a currently valid CPA license or registration. The Coordinator shall not practice during the term …

(225 ILCS 450/15) (from Ch. 111, par. 5516) Sec. 15. (Repealed). (Source: Repealed by P.A. 88-36.)

(225 ILCS 450/16) (from Ch. 111, par. 5517) (Section scheduled to be repealed on January 1, 2029) Sec. 16. Expiration and renewal of licenses; renewal of registration; continuing education; peer review. (a) The expiration date and renewal period for each license or registration i…

(225 ILCS 450/17) (from Ch. 111, par. 5518) (Section scheduled to be repealed on January 1, 2029) Sec. 17. Fees; returned checks; fines. The fees for the administration and enforcement of this Act, including, but not limited to, original licensure, registration, renewal, and rest…

(225 ILCS 450/17.1) (from Ch. 111, par. 5518.1) (Section scheduled to be repealed on January 1, 2029) Sec. 17.1. Restoration. (a) Any registered CPA who has permitted the registrant's registration to expire or who has had the registrant's registration on inactive status may have …

(225 ILCS 450/17.2) (from Ch. 111, par. 5518.2) (Section scheduled to be repealed on January 1, 2029) Sec. 17.2. Inactive status. (a) Any licensed or registered CPA with an active, unencumbered license or registration who notifies the Department in writing on forms prescribed by …

(225 ILCS 450/17.3) (Section scheduled to be repealed on January 1, 2029) Sec. 17.3. Restoration of license from discipline. At any time after the successful completion of a term of indefinite probation, suspension, or revocation of a license or registration, the Department may r…

(225 ILCS 450/19) Sec. 19. (Repealed). (Source: P.A. 93-683, eff. 7-2-04. Repealed by P.A. 98-254, eff. 8-9-13.)

(225 ILCS 450/2) (from Ch. 111, par. 5502) (Section scheduled to be repealed on January 1, 2029) Sec. 2. Board of Examiners. The Governor shall appoint a Board of Examiners that shall determine the qualifications of persons applying for certification and shall make rules for and …

(225 ILCS 450/2.05) (Section scheduled to be repealed on January 1, 2029) Sec. 2.05. Public Accountant Registration and Licensure Committee. The Secretary shall appoint a Public Accountant Registration and Licensure Committee consisting of 7 persons, who shall be appointed by and…

(225 ILCS 450/2.1) (from Ch. 111, par. 5503) (Section scheduled to be repealed on January 1, 2029) Sec. 2.1. Illinois Administrative Procedure Act. The Illinois Administrative Procedure Act is hereby expressly adopted and incorporated herein as if all of the provisions of that Ac…

(225 ILCS 450/20.01) (from Ch. 111, par. 5521.01) (Section scheduled to be repealed on January 1, 2029) 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 registran…

(225 ILCS 450/20.1) (from Ch. 111, par. 5522) (Section scheduled to be repealed on January 1, 2029) Sec. 20.1. Investigations; notice; hearing. (a) The Department may investigate the actions of an applicant, person, or entity holding or claiming to hold a license. (b) The Departm…

(225 ILCS 450/20.2) (from Ch. 111, par. 5523) (Section scheduled to be repealed on January 1, 2029) Sec. 20.2. Subpoenas; depositions; oaths. (a) The Department may subpoena and bring before it any person to take the oral or written testimony or compel the production of any books…

(225 ILCS 450/20.3) (from Ch. 111, par. 5524) (Section scheduled to be repealed on January 1, 2029) Sec. 20.3. Required testimony. Any circuit court in the State of Illinois, upon the application of the licensee, registrant, or of the Department, may, by order duly entered, requi…

(225 ILCS 450/20.4) (from Ch. 111, par. 5525) (Section scheduled to be repealed on January 1, 2029) Sec. 20.4. Record of proceedings. (a) The Department, at its expense, shall provide a stenographer to take down the testimony and preserve a record of all proceedings at formal hea…

(225 ILCS 450/20.5) (from Ch. 111, par. 5526) (Section scheduled to be repealed on January 1, 2029) Sec. 20.5. Rehearing; surrender of license. (a) In any hearing to refuse to issue, restore, or renew a license or to discipline a licensee or registrant, a copy of the Committee's …

(225 ILCS 450/20.6) (from Ch. 111, par. 5526.6) (Section scheduled to be repealed on January 1, 2029) Sec. 20.6. Hearing officer. Notwithstanding the provisions of Section 20.2 of this Act, the Secretary shall have the authority to appoint any attorney duly licensed to practice l…

(225 ILCS 450/20.7) (Section scheduled to be repealed on January 1, 2029) Sec. 20.7. Findings and recommendations. (a) The Committee shall review the report of the hearing officer and present its findings of fact, conclusions of law, and recommendations to the Secretary. The repo…

(225 ILCS 450/20.8) (Section scheduled to be repealed on January 1, 2029) Sec. 20.8. Summary suspension. The Secretary may summarily suspend the license or registration without a hearing, simultaneously with the institution of proceedings for a hearing under Section 20.1 of this …

(225 ILCS 450/21) (from Ch. 111, par. 5527) (Section scheduled to be repealed on January 1, 2029) Sec. 21. Administrative review; certification of record; order as prima facie proof. (a) All final administrative decisions of the Department hereunder shall be subject to judicial r…

(225 ILCS 450/26) (from Ch. 111, par. 5532) (Section scheduled to be repealed on January 1, 2029) Sec. 26. Rules and regulations. The Department and Board shall adopt all necessary and reasonable rules and regulations for the effective administration and enforcement of the provis…

(225 ILCS 450/27) (from Ch. 111, par. 5533) (Section scheduled to be repealed on January 1, 2029) Sec. 27. Confidentiality of licensee's and registrant's records. A licensed or registered CPA shall not be required by any court to divulge information or evidence which has been obt…

(225 ILCS 450/28) (from Ch. 111, par. 5534) (Section scheduled to be repealed on January 1, 2029) Sec. 28. Criminal penalties. Each of the following acts perpetrated in the State of Illinois is a Class A misdemeanor: (a) the practice of accountancy activities as defined in paragr…

(225 ILCS 450/3) (from Ch. 111, par. 5504) (Section scheduled to be repealed on January 1, 2029) Sec. 3. Qualifications of applicants. The Board shall certify applicants who successfully complete all portions of the examination and verify completion of 150 or 120 semester credit …

(225 ILCS 450/30) (from Ch. 111, par. 5535) (Section scheduled to be repealed on January 1, 2029) Sec. 30. Injunctions; cease and desist. (a) If any person or entity violates any provision of this Act, the Secretary may, in the name of the people of the State of Illinois by the A…

(225 ILCS 450/30.1) (from Ch. 111, par. 5535.1) (Section scheduled to be repealed on January 1, 2029) Sec. 30.1. Liability. No person, partnership, corporation, or other entity licensed or authorized to practice under this Act or any of its employees, partners, members, officers …

(225 ILCS 450/30.2) (from Ch. 111, par. 5535.2) (Section scheduled to be repealed on January 1, 2029) Sec. 30.2. Contributory fault. Except in causes of action based on actual fraud or intentional misrepresentation, the principles of liability set forth in Sections 2-1115.05, 2-1…

(225 ILCS 450/30.3) (Section scheduled to be repealed on January 1, 2029) Sec. 30.3. Confidentiality of peer review records. (a) The proceedings, records, and work papers of a review committee shall be privileged and shall not be subject to discovery, subpoena, or other means of …

(225 ILCS 450/30.4) (Section scheduled to be repealed on January 1, 2029) Sec. 30.4. Prohibited practice. (a) No licensed CPA or CPA firm may provide contemporaneously with an audit those non-auditing services referenced in subsection (g) of Section 10A of the federal Securities …

(225 ILCS 450/30.5) (Section scheduled to be repealed on January 1, 2029) Sec. 30.5. Improper influence on the conduct of audits. (a) It shall be unlawful for any officer or director of a company that is not required to file periodic information, documents, and reports pursuant t…

(225 ILCS 450/30.6) (Section scheduled to be repealed on January 1, 2029) Sec. 30.6. Misleading behavior by licensees. (a) It shall be unlawful for any licensee to intentionally mislead a company that is not required to file periodic information, documents, and reports pursuant t…

(225 ILCS 450/30.8) (Section scheduled to be repealed on January 1, 2029) Sec. 30.8. Confidentiality. All information collected by the Department in the course of an examination or investigation of a licensee, registrant, or applicant, including, but not limited to, any complaint…

(225 ILCS 450/30.9) Sec. 30.9. (Repealed). (Source: P.A. 98-1040, eff. 8-25-14. Repealed internally, eff. 7-1-16.)

(225 ILCS 450/31) (from Ch. 111, par. 5536) (Section scheduled to be repealed on January 1, 2029) Sec. 31. Home rule. The regulation, licensing, and registration of accountants and CPA firms are exclusive powers and functions of the State. A home rule may not regulate or license …

(225 ILCS 450/32) (from Ch. 111, par. 5537) (Section scheduled to be repealed on January 1, 2029) Sec. 32. Fund. All moneys received by the Department of Professional Regulation under this Act shall be deposited into the Registered Certified Public Accountants' Administration and…

(225 ILCS 450/4) (from Ch. 111, par. 5505) (Section scheduled to be repealed on January 1, 2029) Sec. 4. Transitional language. (a) The provisions of this Act shall not be construed to invalidate any certificates as certified public accountants issued by the University under "An …

(225 ILCS 450/5) Sec. 5. (Repealed). (Source: P.A. 93-683, eff. 7-2-04. Repealed by P.A. 98-254, eff. 8-9-13.)

(225 ILCS 450/5.1) (Section scheduled to be repealed on January 1, 2029) Sec. 5.1. Foreign accountants. The Board shall certify a holder of a foreign designation, granted in a foreign country entitling the holder thereof to engage in the practice of public accounting, provided: (…

(225 ILCS 450/5.2) (Section scheduled to be repealed on January 1, 2029) Sec. 5.2. Enhanced mobility. (a) An individual whose principal place of business is not in this State shall have all the privileges of a person licensed under this Act as a licensed CPA without the need to o…

(225 ILCS 450/6) (from Ch. 111, par. 5507) (Section scheduled to be repealed on January 1, 2029) Sec. 6. Fees; pay of examiners; expenses. The Board shall charge a fee in an amount at least sufficient to defray the costs and expenses incident to the examination and certification …

(225 ILCS 450/6.1) (Section scheduled to be repealed on January 1, 2029) 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…

(225 ILCS 450/7) (from Ch. 111, par. 5508) (Section scheduled to be repealed on January 1, 2029) Sec. 7. Licensure. A holder of an exam certificate, registration as a certified public accountant, or certification issued by the Board or Department shall not be entitled to practice…

(225 ILCS 450/8) (from Ch. 111, par. 5509) (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 a…