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| | 103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB2296 Introduced , by Rep. Natalie A. Manley SYNOPSIS AS INTRODUCED:
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Amends the Regulatory Sunset Act. Provides for the repeal of the Illinois Public Accounting Act on January 1, 2029 (rather than January 1, 2024). Amends the Illinois Public Accounting Act. Provides that all applicants and registrants shall: (1) provide a valid address and email address to the Department of Financial and Professional Regulation, which shall serve as the address of record and email address of record, respectively, at the time of application for registration or renewal of a registration and (2) inform the Department of any change of address of record or email address of record within 14 days after such change either through the Department's website or by contacting the Department's licensure maintenance unit. Provides that a license application shall have an applicant's federal individual taxpayer identification number. Provides that all CPA firms or sole practitioners required to undergo a peer review shall submit to the Department peer review reports; letters of response, if applicable; acceptance letters; letters signed by the reviewed CPA firm accepting the peer review documents with the understanding that the CPA firm agrees to take certain actions, if applicable; and letters notifying the reviewed CPA firm that certain required actions have been completed, if applicable. Provides that the Secretary of Financial and Professional Regulation shall appoint a full-time CPA Coordinator. Provides that the hearing officer shall report the hearing officer's findings of fact, conclusions of law, and recommendations to the Committee (rather than to the Committee and the Secretary). Removes a provision providing that exhibits shall be certified without cost. Makes corresponding and other changes. Specifies that the changes made to the Regulatory Sunset Act take effect immediately. | |
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| | A BILL FOR |
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| 1 | | AN ACT concerning regulation.
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| 2 | | Be it enacted by the People of the State of Illinois,
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| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Regulatory Sunset Act is amended by |
| 5 | | changing Sections 4.34 and 4.39 as follows:
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| 6 | | (5 ILCS 80/4.34) |
| 7 | | Sec. 4.34. Acts and Section repealed on January 1, 2024. |
| 8 | | The following Acts and
Section of an Act are repealed
on |
| 9 | | January 1, 2024: |
| 10 | | The Crematory Regulation Act. |
| 11 | | The Electrologist Licensing Act. |
| 12 | | The Illinois Certified Shorthand Reporters Act of |
| 13 | | 1984. |
| 14 | | The Illinois Occupational Therapy Practice Act. |
| 15 | | The Illinois Public Accounting Act. |
| 16 | | The Private Detective, Private Alarm, Private |
| 17 | | Security, Fingerprint Vendor, and Locksmith Act of 2004. |
| 18 | | The Registered Surgical Assistant and Registered |
| 19 | | Surgical Technologist
Title Protection Act. |
| 20 | | Section 2.5 of the Illinois Plumbing License Law.
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| 21 | | The Veterinary Medicine and Surgery Practice Act of |
| 22 | | 2004. |
| 23 | | (Source: P.A. 102-291, eff. 8-6-21.)
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| 1 | | (5 ILCS 80/4.39) |
| 2 | | Sec. 4.39. Acts repealed on January 1, 2029 and December |
| 3 | | 31, 2029. |
| 4 | | (a) The following Act is repealed on January 1, 2029: |
| 5 | | The Environmental Health Practitioner Licensing Act. |
| 6 | | The Illinois Public Accounting Act. |
| 7 | | (b) The following Act is repealed on December 31, 2029: |
| 8 | | The Structural Pest Control Act.
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| 9 | | (Source: P.A. 100-716, eff. 8-3-18; 100-796, eff. 8-10-18; |
| 10 | | 101-81, eff. 7-12-19.)
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| 11 | | Section 10. The Illinois Public Accounting Act is amended |
| 12 | | by changing Sections 0.02, 0.03, 1, 2, 2.05, 2.1, 3, 4, 5.2, |
| 13 | | 6.1, 8, 9.3, 13, 13.5, 14.2, 14.5, 16, 17, 17.1, 17.2, 20.01, |
| 14 | | 20.1, 20.2, 20.6, 20.7, 21, 27, and 30 and by adding Section |
| 15 | | 0.04 as follows:
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| 16 | | (225 ILCS 450/0.02) (from Ch. 111, par. 5500.02)
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| 17 | | (Section scheduled to be repealed on January 1, 2024)
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| 18 | | Sec. 0.02. Declaration of public policy. It is the policy |
| 19 | | of this State and the purpose of this Act:
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| 20 | | (a) to promote the dependability of information which |
| 21 | | is used for guidance
in financial transactions or for |
| 22 | | accounting for or assessing the status
or performance of |
| 23 | | commercial and noncommercial enterprises, whether public,
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| 1 | | private, or governmental; and
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| 2 | | (b) to protect the public interest by requiring that |
| 3 | | persons engaged in
the practice of public accounting be |
| 4 | | qualified; that a public authority
competent to prescribe |
| 5 | | and assess the qualifications of public accountants
be |
| 6 | | established; and
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| 7 | | (c) that preparing, auditing, or examining financial |
| 8 | | statements and issuing
a report expressing or disclaiming |
| 9 | | an opinion on such statements or expressing
assurance on |
| 10 | | such statements be reserved to persons who demonstrate the |
| 11 | | their
ability and fitness to observe and apply the |
| 12 | | standards of the accounting
profession; and that the use |
| 13 | | of accounting titles likely to confuse the
public be |
| 14 | | prohibited.
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| 15 | | (Source: P.A. 98-254, eff. 8-9-13; 99-78, eff. 7-20-15.)
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| 16 | | (225 ILCS 450/0.03) (from Ch. 111, par. 5500.03)
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| 17 | | (Section scheduled to be repealed on January 1, 2024)
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| 18 | | Sec. 0.03. Definitions. As used in this Act, unless the |
| 19 | | context
otherwise requires:
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| 20 | | "Accountancy activities" means the services as set forth |
| 21 | | in Section 8.05 of the Act. |
| 22 | | "Address of record" means the designated address recorded |
| 23 | | by the Department in the applicant's, licensee's, or |
| 24 | | registrant's application file or license file maintained by |
| 25 | | the Department's licensure maintenance unit. It is the duty of |
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| 1 | | the applicant, licensee, or registrant to inform the |
| 2 | | Department of any change of address, and those changes must be |
| 3 | | made either through the Department's website or by directly |
| 4 | | contacting the Department. |
| 5 | | "Certification" means certification by the Board or |
| 6 | | University or similar jurisdictions specifying an individual |
| 7 | | has successfully passed all sections and requirements of the |
| 8 | | Uniform Certified Public Accountant Examination and |
| 9 | | verification of completion of 150 credit hours. Certification |
| 10 | | by the Board or University or similar jurisdiction does not |
| 11 | | confer the ability to use the CPA title and is not equivalent |
| 12 | | to a registration or license under this Act. |
| 13 | | "Compilation" means providing a service to be performed in |
| 14 | | accordance with Statements on Standards for Accounting and |
| 15 | | Review Services that is presented in the form of financial |
| 16 | | statements or information that is the representation of |
| 17 | | management or owners without undertaking to express any |
| 18 | | assurance on the statements. |
| 19 | | "Coordinator" means the CPA Coordinator. |
| 20 | | "CPA" or "C.P.A." means a certified public accountant who |
| 21 | | holds a license or registration issued by the Department or an |
| 22 | | individual authorized to use the CPA title under Section 5.2 |
| 23 | | of this Act. |
| 24 | | "CPA firm" means a sole proprietorship, a corporation, |
| 25 | | registered limited liability partnership, limited liability |
| 26 | | company, partnership, professional service corporation, or any |
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| 1 | | other form of organization issued a license in accordance with |
| 2 | | this Act or a CPA firm authorized to use the CPA firm title |
| 3 | | under Section 5.2 of this Act. |
| 4 | | "CPA (inactive)" means a licensed certified public |
| 5 | | accountant who elects to have the Department place the |
| 6 | | licensee's his or her license on inactive status pursuant to |
| 7 | | Section 17.2 of this Act. |
| 8 | | "Email address of record" means the designated email |
| 9 | | address recorded by the Department in the applicant's |
| 10 | | application file or the licensee's license file, as maintained |
| 11 | | by the Department's licensure maintenance unit. |
| 12 | | "Exam certificate" means an exam certificate issued by the |
| 13 | | Board, the University, or a similar jurisdiction specifying |
| 14 | | that an individual has successfully passed all sections and |
| 15 | | requirements of the Uniform Certified Public Accountant |
| 16 | | Examination. An exam certificate issued by the Board, the |
| 17 | | University, or a similar jurisdiction does not confer the |
| 18 | | ability to use the CPA title and is not equivalent to a |
| 19 | | registration or license under this
Act. |
| 20 | | "Financial statement" means a structured presentation of |
| 21 | | historical financial information, including, but not limited |
| 22 | | to, related notes intended to communicate an entity's economic |
| 23 | | resources and obligations at a point in time or the changes |
| 24 | | therein for a period of time in accordance with generally |
| 25 | | accepted accounting principles (GAAP) or other comprehensive |
| 26 | | basis of accounting (OCBOA). |
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| 1 | | "Other attestation engagements" means an engagement |
| 2 | | performed in accordance with the Statements on Standards for |
| 3 | | Attestation Engagements. |
| 4 | | "Registered Certified Public Accountant" or "registered |
| 5 | | CPA" means any person who has been issued
a registration under |
| 6 | | this Act as a Registered Certified Public Accountant.
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| 7 | | "Report", when used with reference to financial |
| 8 | | statements, means an opinion, report, or other form of |
| 9 | | language that states or implies assurance as to the |
| 10 | | reliability of any financial statements and that also includes |
| 11 | | or is accompanied by any statement or implication that the |
| 12 | | person or firm issuing it has special knowledge or competence |
| 13 | | in accounting or auditing. Such a statement or implication of |
| 14 | | special knowledge or competence may arise from use by the |
| 15 | | issuer of the report of names or titles indicating that the |
| 16 | | person or firm is an accountant or auditor, or from the |
| 17 | | language of the report itself. "Report" includes any form of |
| 18 | | language that disclaims an opinion when the form of language |
| 19 | | is conventionally understood to imply any positive assurance |
| 20 | | as to the reliability of the financial statements referred to |
| 21 | | or special competence on the part of the person or firm issuing |
| 22 | | such language; it includes any other form of language that is |
| 23 | | conventionally understood to imply such assurance or such |
| 24 | | special knowledge or competence. |
| 25 | | "Licensed Certified Public Accountant" or "licensed CPA" |
| 26 | | means any person licensed
under this Act as a Licensed |
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| 1 | | Certified Public Accountant.
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| 2 | | "Committee" means the Public Accountant Registration and |
| 3 | | Licensure Committee appointed by the Secretary.
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| 4 | | "Department" means the Department of Financial and |
| 5 | | Professional Regulation.
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| 6 | | "License", "licensee", and "licensure" refer to the |
| 7 | | authorization
to practice under the provisions of this Act.
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| 8 | | "Peer review" means a study, appraisal, or review of one |
| 9 | | or
more aspects of a CPA firm's or sole practitioner's |
| 10 | | compliance with applicable accounting, auditing, and other |
| 11 | | attestation standards adopted by generally recognized |
| 12 | | standard-setting bodies.
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| 13 | | "Principal place of business" means the office location |
| 14 | | designated by the licensee from which the person directs, |
| 15 | | controls, and coordinates one's his or her professional |
| 16 | | services. |
| 17 | | "Review committee" means any person or persons conducting, |
| 18 | | reviewing,
administering, or supervising a peer review |
| 19 | | program.
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| 20 | | "Secretary" means the Secretary of the Department of |
| 21 | | Financial and Professional Regulation. |
| 22 | | "University" means the University of Illinois.
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| 23 | | "Board" means the Board of Examiners established under |
| 24 | | Section 2.
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| 25 | | "Registration", "registrant", and "registered" refer to |
| 26 | | the authorization to hold oneself out as or use the title |
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| 1 | | "Registered Certified Public Accountant" or "Certified Public |
| 2 | | Accountant", unless the context otherwise requires.
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| 3 | | "Peer Review Administrator" means an organization |
| 4 | | designated by the Department that meets the requirements of |
| 5 | | subsection (f) of Section 16 of this Act and other rules that |
| 6 | | the Department may adopt.
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| 7 | | (Source: P.A. 102-222, eff. 1-1-22.)
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| 8 | | (225 ILCS 450/0.04 new) |
| 9 | | Sec. 0.04. Address of record; email address of record. |
| 10 | | All applicants and registrants shall: |
| 11 | | (1) provide a valid address and email address to the |
| 12 | | Department, which shall serve as the address of record and |
| 13 | | email address of record, respectively, at the time of |
| 14 | | application for registration or renewal of a registration; |
| 15 | | and |
| 16 | | (2) inform the Department of any change of address
of |
| 17 | | record or email address of record within 14 days after |
| 18 | | such change either through the Department's website or by |
| 19 | | contacting the Department's licensure maintenance unit.
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| 20 | | (225 ILCS 450/1) (from Ch. 111, par. 5501)
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| 21 | | (Section scheduled to be repealed on January 1, 2024)
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| 22 | | Sec. 1. No person shall hold oneself himself or herself |
| 23 | | out to the public in this State in any manner by using the |
| 24 | | title "Certified Public Accountant", "Licensed Certified |
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| 1 | | Public Accountant", "Registered Certified Public Accountant", |
| 2 | | "Public Accountant", or use the abbreviation "C.P.A.",
"CPA", |
| 3 | | "LCPA", "RCPA", "PA", or any words or letters to indicate that |
| 4 | | the person using the same
is a licensed CPA or registered CPA, |
| 5 | | unless the person he or she has been issued a license or |
| 6 | | registration by the Department under this Act or is exercising |
| 7 | | the practice privilege afforded under Section 5.2 of this Act.
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| 8 | | (Source: P.A. 98-254, eff. 8-9-13.)
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| 9 | | (225 ILCS 450/2) (from Ch. 111, par. 5502)
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| 10 | | (Section scheduled to be repealed on January 1, 2024)
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| 11 | | Sec. 2. Board of Examiners. The Governor shall appoint a |
| 12 | | Board
of
Examiners that shall determine the qualifications of |
| 13 | | persons applying for certification
and shall make rules for |
| 14 | | and conduct examinations for determining
the qualifications. |
| 15 | |
The Board shall consist of
11 examiners,
including 2 |
| 16 | | public
members. The
remainder shall be
certified
public |
| 17 | | accountants in this State who have been residents of this |
| 18 | | State for at
least 5 years immediately preceding their |
| 19 | | appointment to the Board, except that one shall be either
a |
| 20 | | certified public accountant of the grade herein described or |
| 21 | | an
attorney licensed and
residing in this State and one shall |
| 22 | | be a certified public accountant who is an
active or retired |
| 23 | | educator residing in this State. The term of office of each
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| 24 | | examiner shall be 3 years. As the term of
each examiner |
| 25 | | expires, the appointment shall be filled for a term of 3 years
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| 1 | | from the date of expiration. Any Board member who has served as |
| 2 | | a member for 6
consecutive years shall not be eligible for |
| 3 | | reappointment until 2 years after
the end of the term in which |
| 4 | | the sixth consecutive year of service occurred,
except that |
| 5 | | members of the
Board serving on the effective date of this |
| 6 | | Section shall be eligible
for appointment to one additional |
| 7 | | 3-year term. Where the expiration of
any member's term shall |
| 8 | | result in less than 11 members then serving on
the Board, the |
| 9 | | member shall continue to serve until a his or her successor is
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| 10 | | appointed and has qualified. Except as otherwise provided in |
| 11 | | this Section, no Board member shall serve more than 2 full |
| 12 | | consecutive terms. Anyone appointed to the Board shall be |
| 13 | | ineligible to be appointed to the Illinois Public Accountants |
| 14 | | Registration and Licensure Committee appointed by the |
| 15 | | Secretary.
Appointments to fill vacancies shall be made in the |
| 16 | | same manner as original appointments for the unexpired portion |
| 17 | | of the vacated term. The membership of the Board shall |
| 18 | | reasonably reflect representation from the geographic areas in |
| 19 | | this State. The members of the Board appointed by the Governor |
| 20 | | shall receive reasonable compensation for the member's their |
| 21 | | necessary, legitimate, and authorized expenses in accordance |
| 22 | | with the Governor's Travel Control Board rules and the Travel |
| 23 | | Regulation Rules. The Governor may terminate the term of any
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| 24 | | member of the Board at any time for cause.
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| 25 | | Information regarding educational requirements, the |
| 26 | | application process,
the
examination, and fees shall be |
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| 1 | | available on the Board's Internet web site as
well as in
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| 2 | | printed documents available from the Board's office.
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| 3 | | The Board shall adopt all necessary and reasonable rules |
| 4 | | and regulations
for the effective administration of this Act. |
| 5 | | Without limiting the foregoing,
the Board
shall adopt and |
| 6 | | prescribe rules and regulations for a fair and
impartial |
| 7 | | method of determining the qualifications of applicants for
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| 8 | | examination and for a fair and impartial method of examination |
| 9 | | of
persons under Section 2 and may establish rules for |
| 10 | | subjects conditioned and
for the transfer of credits from |
| 11 | | other jurisdictions with respect to subjects
passed. The Board |
| 12 | | shall verify completion of educational requirements for |
| 13 | | certification as required under this Act. |
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The Board shall make an annual report of its activities to |
| 15 | | the Governor and the Secretary. This report shall include a |
| 16 | | complete operating and financial statement covering its |
| 17 | | operations during the year, the number of examinations given, |
| 18 | | the pass/fail ratio for examinations, and any other |
| 19 | | information deemed appropriate. The Board shall have an audit |
| 20 | | of its books and accounts every 2 years by the Auditor General.
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| 21 | | (Source: P.A. 102-222, eff. 1-1-22.)
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| 22 | | (225 ILCS 450/2.05)
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| 23 | | (Section scheduled to be repealed on January 1, 2024) |
| 24 | | Sec. 2.05. Public Accountant Registration and Licensure |
| 25 | | Committee. The Secretary shall appoint a Public Accountant |
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| 1 | | Registration and Licensure Committee consisting of 7 persons, |
| 2 | | who shall be appointed by and shall serve in an advisory |
| 3 | | capacity to the Secretary. A majority of the members must be |
| 4 | | licensed CPAs in good standing and must be actively engaged in |
| 5 | | the practice of public accounting in this State. The remaining |
| 6 | | members must include registered CPAs in good standing in this |
| 7 | | State and one member of the public who is not licensed or |
| 8 | | registered under this Act or a similar Act of another |
| 9 | | jurisdiction and who has no connection with the accounting or |
| 10 | | public accounting profession. Four members of the Committee |
| 11 | | shall constitute a quorum. A quorum is required for all |
| 12 | | Committee decisions. Members shall serve 4-year terms and |
| 13 | | until the member's their successors are appointed and |
| 14 | | qualified. No member shall be reappointed to the Committee for |
| 15 | | more than 2 full consecutive terms. Appointments to fill |
| 16 | | vacancies shall be made in the same manner as original |
| 17 | | appointments for the unexpired portion of the vacated term.
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| 18 | | The members of the Committee appointed by the Secretary shall |
| 19 | | receive reasonable compensation, as determined by the |
| 20 | | Department, for the necessary, legitimate, and authorized |
| 21 | | expenses approved by the Department. All expenses shall be |
| 22 | | paid from the Registered Certified Public Accountants' |
| 23 | | Administration and Disciplinary Fund.
The Secretary may |
| 24 | | terminate the appointment of any member for cause.
The |
| 25 | | Secretary shall consider the advice and recommendations of the |
| 26 | | Committee on questions involving standards of professional |
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| 1 | | conduct, discipline, and qualifications of applicants and |
| 2 | | licensees under this Act.
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| 3 | | (Source: P.A. 98-254, eff. 8-9-13.)
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| 4 | | (225 ILCS 450/2.1) (from Ch. 111, par. 5503)
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| 5 | | (Section scheduled to be repealed on January 1, 2024)
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| 6 | | Sec. 2.1. Illinois Administrative Procedure Act. The |
| 7 | | Illinois Administrative Procedure
Act is hereby expressly |
| 8 | | adopted and incorporated herein as if all of the
provisions of |
| 9 | | that Act were included in this Act, except that the provision |
| 10 | | of
subsection (d) of Section 10-65 of the Illinois |
| 11 | | Administrative Procedure Act
that provides that at hearings |
| 12 | | the licensee has the right to show compliance
with all lawful |
| 13 | | requirements for retention, continuation or renewal of the
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| 14 | | license is specifically excluded. For the purposes of this Act |
| 15 | | the notice
required under Section 10-25 of the Illinois |
| 16 | | Administrative Procedure Act is deemed
sufficient when mailed |
| 17 | | to the licensee's address of record or email address of |
| 18 | | record.
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| 19 | | (Source: P.A. 98-254, eff. 8-9-13; 98-756, eff. 7-16-14.)
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| 20 | | (225 ILCS 450/3) (from Ch. 111, par. 5504)
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| 21 | | (Section scheduled to be repealed on January 1, 2024)
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| 22 | | Sec. 3. Qualifications of applicants. The Board shall |
| 23 | | certify applicants who successfully complete all portions of |
| 24 | | the examination and verify completion of 150 semester credit |
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| 1 | | hours. |
| 2 | | (a) To be admitted to take the examination
after the
year |
| 3 | | 2000 and before January 1, 2023, for the purpose of |
| 4 | | determining the qualifications of applicants
for certificates |
| 5 | | as certified public accountants under this Act, the
applicants |
| 6 | | shall be required to present proof of the successful |
| 7 | | completion
of 150 college or university semester hours of |
| 8 | | study or the applicant's their quarter-hour or other academic |
| 9 | | credit unit equivalent,
to include a baccalaureate or higher |
| 10 | | degree conferred by a college or
university acceptable to the
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| 11 | | Board, the total educational
program to include an accounting |
| 12 | | concentration or equivalent as determined
by Board rule. In |
| 13 | | adopting those rules, the
Board shall
consider, among other |
| 14 | | things, any impediments to the interstate practice of
public |
| 15 | | accounting that may result from differences in the |
| 16 | | requirements in
other states.
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| 17 | | (b) Beginning January 1, 2023, an applicant for the |
| 18 | | examination shall be required to present proof of 120 college |
| 19 | | or university semester hours of study or the applicant's their |
| 20 | | quarter-hour or other academic credit unit equivalent, to |
| 21 | | include a baccalaureate or higher degree conferred by a |
| 22 | | college or university acceptable to the Board, the total |
| 23 | | education program to include an accounting concentration or |
| 24 | | equivalent as determined by Board rule. Applicants shall |
| 25 | | receive certification by the Board upon successful passage of |
| 26 | | all sections and requirements of the Uniform Certified Public |
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| 1 | | Accountant Examination and verification of completion of |
| 2 | | educational requirements as determined by rule. |
| 3 | | (c) In adopting rules, the Board shall consider, among |
| 4 | | other things, any impediments to the interstate practice of |
| 5 | | public accounting that may result from differences in the |
| 6 | | requirements in other states.
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| 7 | | (Source: P.A. 102-222, eff. 1-1-22.)
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| 8 | | (225 ILCS 450/4) (from Ch. 111, par. 5505)
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| 9 | | (Section scheduled to be repealed on January 1, 2024)
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| 10 | | Sec. 4. Transitional language. |
| 11 | | (a) The provisions of this Act shall not be construed to |
| 12 | | invalidate any
certificates as certified public accountants |
| 13 | | issued by the University under
"An Act to regulate the |
| 14 | | profession of public accountants", approved May 15,
1903, as |
| 15 | | amended, or any certificates as Certified Public Accountants
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| 16 | | issued by the University or the Board under Section 4 of "An |
| 17 | | Act to regulate the
practice of public accounting and to |
| 18 | | repeal certain acts therein named",
approved July 22, 1943, as |
| 19 | | amended, which certificates shall be valid and
in force as |
| 20 | | though issued under the provisions of this Act. |
| 21 | | (b) Before July 1, 2012, persons who have received a |
| 22 | | Certified Public Accountant (CPA) Certificate issued by the |
| 23 | | Board or University or holding similar certifications from |
| 24 | | other jurisdictions with equivalent educational requirements |
| 25 | | and examination standards may apply to the Department on forms |
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| 1 | | supplied by the Department for and may be granted a |
| 2 | | registration as a registered CPA from the Department upon |
| 3 | | payment of the required fee. |
| 4 | | (c) Beginning with the 2006 renewal, the Department shall |
| 5 | | cease to issue a license as a Public Accountant. Any person |
| 6 | | holding a valid license as a Public Accountant prior to |
| 7 | | September 30, 2006 who meets the conditions for renewal of a |
| 8 | | license under this Act, shall be issued a license as a licensed |
| 9 | | CPA under this Act and shall be subject to continued |
| 10 | | regulation by the Department under this Act. The Department |
| 11 | | may adopt rules to implement this Section. |
| 12 | | (d) The Department shall not issue any new registrations |
| 13 | | as a registered CPA on or after July 1, 2012. After that date, |
| 14 | | any applicant for licensure under this Act shall apply for a |
| 15 | | license as a licensed CPA and shall meet the requirements set |
| 16 | | forth in this Act. Any person who has been issued a |
| 17 | | registration as a registered CPA may renew the registration |
| 18 | | under the provisions of this Act and that person may continue |
| 19 | | to renew or restore the registration during the registrant's |
| 20 | | his or her lifetime, subject only to the renewal or |
| 21 | | restoration requirements for the registration under this Act. |
| 22 | | Such registration shall be subject to the disciplinary |
| 23 | | provisions of this Act. |
| 24 | | (e) (Blank).
|
| 25 | | (f) The changes made by this amendatory Act of the 102nd |
| 26 | | General Assembly do not invalidate any certificate issued |
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| 1 | | before the effective date of this amendatory Act of the 102nd |
| 2 | | General Assembly. |
| 3 | | (Source: P.A. 102-222, eff. 1-1-22.)
|
| 4 | | (225 ILCS 450/5.2)
|
| 5 | | (Section scheduled to be repealed on January 1, 2024) |
| 6 | | Sec. 5.2. Substantial equivalency. |
| 7 | | (a) An individual whose principal place of business is not |
| 8 | | in this State shall have all the privileges of a person |
| 9 | | licensed under this Act as a licensed CPA without the need to |
| 10 | | obtain a license from the Department or to file notice with the |
| 11 | | Department, if the individual: |
| 12 | | (1) holds a valid license as a certified public |
| 13 | | accountant issued by another state that the National |
| 14 | | Qualification Appraisal Service of the National |
| 15 | | Association of State Boards of Accountancy has verified to |
| 16 | | be in substantial equivalence with the CPA licensure |
| 17 | | requirements of the Uniform Accountancy Act of the |
| 18 | | American Institute of Certified Public Accountants and the |
| 19 | | National Association of State Boards of Accountancy; or |
| 20 | | (2) holds a valid license as a certified public |
| 21 | | accountant issued by another state and obtains from the |
| 22 | | National Qualification Appraisal Service of the National |
| 23 | | Association of State Boards of Accountancy verification |
| 24 | | that the individual's CPA qualifications are substantially |
| 25 | | equivalent to the CPA licensure requirements of the |
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| 1 | | Uniform Accountancy Act of the American Institute of |
| 2 | | Certified Public Accountants and the National Association |
| 3 | | of State Boards of Accountancy; however, any individual |
| 4 | | who has passed the Uniform CPA Examination and holds a |
| 5 | | valid license issued by any other state prior to January |
| 6 | | 1, 2012 shall be exempt from the education requirements of |
| 7 | | Section 3 of this Act for the purposes of this item (2). |
| 8 | | (a-5) A CPA firm whose principal place of business is not |
| 9 | | in this State shall have all the privileges of a CPA firm |
| 10 | | licensed under this Act without the need to obtain a license |
| 11 | | from the Department or to file notice with the Department if |
| 12 | | the CPA firm complies with the requirements outlined in |
| 13 | | Sections 14.4 and 16 through substantial equivalency of the |
| 14 | | firm's their licensed state. |
| 15 | | (b) Notwithstanding any other provision of law, an |
| 16 | | individual or CPA firm who offers or renders professional |
| 17 | | services under this Section, whether in person or by mail, |
| 18 | | telephone, or electronic means, shall be granted practice |
| 19 | | privileges in this State and no notice or other submission |
| 20 | | must be provided by any such individual or CPA firm. |
| 21 | | (c) An individual licensee or CPA firm of another state |
| 22 | | exercising the privilege afforded under this Section and the |
| 23 | | CPA firm that employs such individual licensee, if any, as a |
| 24 | | condition of the grant of this privilege, hereby |
| 25 | | simultaneously consents: |
| 26 | | (1) to the personal and subject matter jurisdiction |
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| 1 | | and disciplinary authority of the Department; |
| 2 | | (2) to comply with this Act and the Department's rules |
| 3 | | adopted under this Act; |
| 4 | | (3) that in the event that the license from the state |
| 5 | | of the individual's or CPA firm's principal place of |
| 6 | | business is no longer valid, the individual or CPA firm |
| 7 | | shall cease offering or rendering accountancy activities |
| 8 | | as outlined in paragraphs (1) and (2) of Section 8.05 in |
| 9 | | this State individually or on behalf of a CPA firm; and |
| 10 | | (4) to the appointment of the state board that issued |
| 11 | | the individual's or the CPA firm's license as the agent |
| 12 | | upon which process may be served in any action or |
| 13 | | proceeding by the Department against the individual or CPA |
| 14 | | firm. |
| 15 | | (d) An individual licensee who qualifies for practice |
| 16 | | privileges under this Section who, for any entity |
| 17 | | headquartered in this State, performs (i) a financial |
| 18 | | statement audit or other engagement in accordance with |
| 19 | | Statements on Auditing Standards; (ii) an examination of |
| 20 | | prospective financial information in accordance with |
| 21 | | Statements on Standards for Attestation Engagements; or (iii) |
| 22 | | an engagement in accordance with Public Company Accounting |
| 23 | | Oversight Board Auditing Standards may only do so through a |
| 24 | | CPA firm licensed under this Act or a CPA firm with practice |
| 25 | | privileges under this Section.
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| 26 | | (e) A CPA firm that qualifies for practice privileges |
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| 1 | | under this Section and, for any entity headquartered in this |
| 2 | | State, performs the following may only do so through an |
| 3 | | individual or individuals licensed under this Act or an |
| 4 | | individual or individuals with practice privileges under this |
| 5 | | Section: |
| 6 | | (1) a financial statement audit or other engagement in |
| 7 | | accordance with Statements on Auditing Standards; |
| 8 | | (2) an examination of prospective financial |
| 9 | | information in accordance with Statements on Standards for |
| 10 | | Attestation Engagements; or |
| 11 | | (3) an engagement in accordance with Public Company |
| 12 | | Accounting Oversight Board auditing standards. |
| 13 | | (Source: P.A. 100-419, eff. 8-25-17.)
|
| 14 | | (225 ILCS 450/6.1) |
| 15 | | (Section scheduled to be repealed on January 1, 2024) |
| 16 | | Sec. 6.1. Examinations. |
| 17 | | (a) The examination shall test the applicant's knowledge |
| 18 | | of accounting, auditing, and other related subjects, if any, |
| 19 | | as the Board may deem advisable. A candidate shall be required |
| 20 | | to pass all sections of the examination in order to qualify for |
| 21 | | certification. A candidate may take the required test sections |
| 22 | | individually and in any order, as long as the examination is |
| 23 | | taken within a timeframe established by Board rule. |
| 24 | | (b) On and after January 1, 2005, applicants shall also be |
| 25 | | required to pass an examination on the rules of professional |
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| 1 | | conduct for certification by the Board. |
| 2 | | (c) Pursuant to compliance with the Americans with |
| 3 | | Disabilities Act, the Board may provide alternative test |
| 4 | | administration arrangements that are reasonable in the context |
| 5 | | of the Certified Public Accountant examination for applicants |
| 6 | | who are unable to take the examination under standard |
| 7 | | conditions upon an applicant's submission of evidence as the |
| 8 | | Board may require, which may include a signed statement from a |
| 9 | | medical or other licensed medical professional, identifying |
| 10 | | the applicant's disabilities and the specific alternative |
| 11 | | accommodations the applicant may need. Any alteration in test |
| 12 | | administration arrangements does not waive the requirement of |
| 13 | | sitting for and passing the examination. |
| 14 | | (d) Any application, document, or other information filed |
| 15 | | by or concerning an applicant and any examination grades of an |
| 16 | | applicant shall be deemed confidential and shall not be |
| 17 | | disclosed to anyone without the prior written permission of |
| 18 | | the applicant, except that the names and addresses only of all |
| 19 | | applicants shall be a public record and be released as public |
| 20 | | information. Nothing in this subsection shall prevent the |
| 21 | | Board from making public announcement of the names of persons |
| 22 | | receiving certificates under this Act.
|
| 23 | | (Source: P.A. 102-222, eff. 1-1-22.)
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| 24 | | (225 ILCS 450/8) (from Ch. 111, par. 5509)
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| 25 | | (Section scheduled to be repealed on January 1, 2024)
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| 1 | | Sec. 8. Practicing as a licensed CPA. Persons,
either |
| 2 | | individually, as
members of a partnership or limited liability |
| 3 | | company, or as officers of a
corporation, who sign, affix, or |
| 4 | | associate their names or any trade or assumed
names used by the |
| 5 | | persons them in a profession or business to any report |
| 6 | | expressing or
disclaiming an opinion on a financial statement |
| 7 | | based on an audit or
examination of that statement, or |
| 8 | | expressing assurance on a financial
statement, shall be deemed |
| 9 | | to be in practice as licensed CPAs and are performing |
| 10 | | accountancy activities as outlined in paragraph (1) of |
| 11 | | subsection (a) of Section 8.05.
|
| 12 | | (Source: P.A. 98-254, eff. 8-9-13.)
|
| 13 | | (225 ILCS 450/9.3)
|
| 14 | | (Section scheduled to be repealed on January 1, 2024) |
| 15 | | Sec. 9.3. Sharing of information. Notwithstanding any |
| 16 | | other provision of this Act, for the purpose of carrying out |
| 17 | | the their respective duties and responsibilities of the Board |
| 18 | | and the Department under this Act and to effectuate the |
| 19 | | purpose of this Act, both the Board and the Department are |
| 20 | | authorized and directed to share information with each other |
| 21 | | regarding those individuals and entities licensed or certified |
| 22 | | or applying for licensure or certification under this Act.
|
| 23 | | (Source: P.A. 98-254, eff. 8-9-13.)
|
| 24 | | (225 ILCS 450/13) (from Ch. 111, par. 5514)
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| 1 | | (Section scheduled to be repealed on January 1, 2024)
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| 2 | | Sec. 13. Application for licensure.
|
| 3 | | (a) A person or CPA firm that wishes to perform |
| 4 | | accountancy activities in this State, as defined in paragraph |
| 5 | | (1) of subsection (a) of Section 8.05 of this Act, or use the |
| 6 | | CPA title
shall make application to the Department
and shall |
| 7 | | pay the fee required by rule.
|
| 8 | | Applicants have 3 years from the date of application to |
| 9 | | complete the
application process. If the process has not been |
| 10 | | completed in 3 years,
the application shall be denied, the fee |
| 11 | | forfeited and the applicant must
reapply and meet the |
| 12 | | requirements in effect at the time of reapplication.
|
| 13 | | (b) Any CPA firm that (i) has an office in this State that |
| 14 | | uses the title "CPA" or "CPA firm"; (ii) has an office in this |
| 15 | | State that performs accountancy activities, as defined in |
| 16 | | paragraph (1) of subsection (a) of Section 8.05 of this Act; or |
| 17 | | (iii) does not have an office in this State and does not meet |
| 18 | | the practice privilege requirements as defined in Section 5.2 |
| 19 | | of this Act, but offers or renders services, as set forth in |
| 20 | | subsection (e) of Section 5.2 of this Act, for a client that is |
| 21 | | headquartered in this State must hold a license as a CPA firm |
| 22 | | issued under this Act. |
| 23 | | (c) (Blank). |
| 24 | | (d) A CPA firm that is not subject to the requirements of |
| 25 | | subsection (b) of this Section may perform professional |
| 26 | | services that are not regulated under subsection (b) of this |
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| 1 | | Section while using the title "CPA" or "CPA firm" in this State |
| 2 | | without obtaining a license as a CPA firm under this Act if the |
| 3 | | firm (i) performs such services through individuals with |
| 4 | | practice privileges under Section 5.2 of this Act and (ii) may |
| 5 | | lawfully perform such services in the state where those |
| 6 | | individuals with practice privileges under Section 5.2 of this |
| 7 | | Act have a their principal place of business. |
| 8 | | (Source: P.A. 100-419, eff. 8-25-17.)
|
| 9 | | (225 ILCS 450/13.5)
|
| 10 | | (Section scheduled to be repealed on January 1, 2024)
|
| 11 | | Sec. 13.5. Social Security Number or federal individual |
| 12 | | taxpayer identification number on license application. In |
| 13 | | addition
to any other information required to be contained in |
| 14 | | the application, every
application for an original license |
| 15 | | under this Act shall
include the applicant's Social Security |
| 16 | | Number or federal individual taxpayer identification number, |
| 17 | | which shall be retained in the agency's records pertaining to |
| 18 | | the license. As soon as practical, the Department shall assign |
| 19 | | a customer's identification number to each applicant for a |
| 20 | | license. |
| 21 | | Every application for a renewal or restored license shall |
| 22 | | require the applicant's customer identification number.
|
| 23 | | (Source: P.A. 97-400, eff. 1-1-12.)
|
| 24 | | (225 ILCS 450/14.2)
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| 1 | | (Section scheduled to be repealed on January 1, 2024)
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| 2 | | Sec. 14.2. Licensure by endorsement.
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| 3 | | (a) The Department shall issue a
license as a licensed CPA |
| 4 | | to any applicant
who holds a current, valid, and unrevoked |
| 5 | | license as a certified public accountant issued from another |
| 6 | | state with equivalent educational requirements and examination |
| 7 | | standards, applies to the Department on forms supplied by the |
| 8 | | Department, and pays the required fee,
provided:
|
| 9 | | (1) the individual applicant is determined by the |
| 10 | | Department
to possess
qualifications substantially |
| 11 | | equivalent to this State's current
licensing requirements;
|
| 12 | | (2) at the time the applicant became licensed received |
| 13 | | his or her license, the applicant possessed qualifications
|
| 14 | | substantially equivalent to the qualifications for |
| 15 | | licensure then in effect in
this State; or
|
| 16 | | (3) the applicant has, after passing the examination |
| 17 | | upon which licensure his or her
license to practice was |
| 18 | | based, not less than 4 years of
experience as outlined in |
| 19 | | Section 14 of this Act within the 10 years immediately
|
| 20 | | before the application.
|
| 21 | | (b) In determining the substantial equivalency of any
|
| 22 | | state's requirements to Illinois' requirements, the
Department |
| 23 | | may rely on the determinations of the National
Qualification |
| 24 | | Appraisal Service of the National Association
of State Boards |
| 25 | | of Accountancy or such other qualification
appraisal service |
| 26 | | as it deems appropriate.
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| 1 | | (c) Applicants have 3 years from the date of application |
| 2 | | to complete the application process. If the process has not |
| 3 | | been completed in 3 years, the application shall be denied, |
| 4 | | the fee shall be forfeited, and the applicant must reapply and |
| 5 | | meet the requirements in effect at the time of reapplication.
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| 6 | | (d) Any individual who is the holder of a current, valid, |
| 7 | | and not previously disciplined license as a certified public |
| 8 | | accountant of any state and has applied in writing to the |
| 9 | | Department in form and substance satisfactory to the |
| 10 | | Department for a license as a licensed CPA may perform |
| 11 | | accountancy activities as set forth in Section 8.05 until the |
| 12 | | earlier of the following dates: |
| 13 | | (1) the expiration of 6 months after filing the |
| 14 | | written application; or |
| 15 | | (2) the denial of the application by the Department. |
| 16 | | Any individual performing accountancy activities under |
| 17 | | this subsection (d) shall be subject to discipline in the same |
| 18 | | manner as an individual licensed under this Act. |
| 19 | | (Source: P.A. 98-254, eff. 8-9-13; 98-730, eff. 1-1-15.)
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| 20 | | (225 ILCS 450/14.5) |
| 21 | | (Section scheduled to be repealed on January 1, 2024) |
| 22 | | Sec. 14.5. CPA Coordinator; duties. The Secretary shall |
| 23 | | appoint a full-time CPA Coordinator, who shall hold a |
| 24 | | currently valid CPA license or registration. The Coordinator |
| 25 | | shall not practice during the term of the Coordinator's his or |
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| 1 | | her appointment. The Coordinator shall be exempt from all fees |
| 2 | | related to the his or her CPA license or registration that come |
| 3 | | due during the Coordinator's his or her employment. In |
| 4 | | appointing the Coordinator, the Secretary shall give due |
| 5 | | consideration to recommendations made by members, |
| 6 | | organizations, and associations of the CPA and accounting |
| 7 | | profession, if possible. The Coordinator shall: |
| 8 | | (1) act as Chairperson of the Committee, ex officio, |
| 9 | | without a vote; |
| 10 | | (2) be the direct liaison between the Department, the |
| 11 | | profession, and CPA and accounting organizations and |
| 12 | | associations; |
| 13 | | (3) prepare and circulate to licensees any educational |
| 14 | | and informational material that the Department deems |
| 15 | | necessary for providing guidance or assistance to |
| 16 | | licensees; |
| 17 | | (4) appoint any necessary committees to assist in the |
| 18 | | performance of the functions and duties of the Department |
| 19 | | under this Act; and |
| 20 | | (5) subject to the administrative approval of the |
| 21 | | Secretary, supervise all activities relating to the |
| 22 | | regulation of the CPA profession.
|
| 23 | | (Source: P.A. 100-419, eff. 8-25-17.)
|
| 24 | | (225 ILCS 450/16) (from Ch. 111, par. 5517)
|
| 25 | | (Section scheduled to be repealed on January 1, 2024)
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| 1 | | Sec. 16. Expiration and renewal of licenses; renewal of |
| 2 | | registration;
continuing education; peer review. |
| 3 | | (a) The expiration date and renewal period for each |
| 4 | | license or registration
issued under this Act shall be set by |
| 5 | | rule.
|
| 6 | | (b) Every holder of a license or registration under this |
| 7 | | Act may renew such license or registration before the |
| 8 | | expiration date upon payment of the required renewal fee as |
| 9 | | set by rule.
|
| 10 | | (c) Every application for renewal of a license by a |
| 11 | | licensed CPA who has been licensed under this Act for 3 years |
| 12 | | or more shall be accompanied or supported by any evidence the |
| 13 | | Department shall prescribe, in satisfaction of completing |
| 14 | | continuing professional education as prescribed by Department |
| 15 | | rules. All continuing education sponsors applying to the |
| 16 | | Department for registration shall be required to submit an |
| 17 | | initial nonrefundable application fee set by Department rule. |
| 18 | | Each registered continuing education sponsor shall be required |
| 19 | | to pay an annual renewal fee set by Department rule. Publicly |
| 20 | | supported colleges, universities, and governmental agencies |
| 21 | | located in Illinois are exempt from payment of any fees |
| 22 | | required for continuing education sponsor registration. |
| 23 | | Failure by a continuing education sponsor to be licensed or |
| 24 | | pay the fees prescribed in this Act, or to comply with the |
| 25 | | rules and regulations established by the Department under this |
| 26 | | Section regarding requirements for continuing education |
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| 1 | | courses or sponsors, shall constitute grounds for revocation |
| 2 | | or denial of renewal of the sponsor's registration. |
| 3 | | (d) Licensed CPAs are exempt from the continuing |
| 4 | | professional education requirement for the first renewal |
| 5 | | period following the original issuance of the license. |
| 6 | | Failure by an applicant for renewal of a license as a |
| 7 | | licensed CPA to furnish the evidence shall constitute grounds |
| 8 | | for disciplinary action, unless the Department in its |
| 9 | | discretion shall determine the failure to have been due to |
| 10 | | reasonable cause. The Department, in its discretion, may renew |
| 11 | | a license despite failure to furnish evidence of satisfaction |
| 12 | | of requirements of continuing education upon condition that |
| 13 | | the applicant follow a particular program or schedule of |
| 14 | | continuing education. In issuing rules and individual orders |
| 15 | | in respect of requirements of continuing education, the |
| 16 | | Department in its discretion may, among other things, use and |
| 17 | | rely upon guidelines and pronouncements of recognized |
| 18 | | educational and professional associations; may prescribe rules |
| 19 | | for the content, duration, and organization of courses; shall |
| 20 | | take into account the accessibility to applicants of such |
| 21 | | continuing education as it may require, and any impediments to |
| 22 | | interstate practice of public accounting that may result from |
| 23 | | differences in requirements in other states; and may provide |
| 24 | | for relaxation or suspension of requirements in regard to |
| 25 | | applicants who certify that they do not intend to engage in the |
| 26 | | performance of accountancy activities, and for instances of |
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| 1 | | individual hardship. |
| 2 | | The Department shall establish by rule a means for the |
| 3 | | verification of completion of the continuing education |
| 4 | | required by this Section. This verification may be |
| 5 | | accomplished through audits of records maintained by |
| 6 | | licensees; by requiring the filing of continuing education |
| 7 | | certificates with the Department; or by other means |
| 8 | | established by the Department. |
| 9 | | The Department may establish, by rule, guidelines for |
| 10 | | acceptance of continuing education on behalf of licensed CPAs |
| 11 | | taking continuing education courses in other jurisdictions.
|
| 12 | | (e) For renewals on and after July 1, 2012, as a condition |
| 13 | | for granting a renewal license to CPA firms and sole |
| 14 | | practitioners who perform accountancy activities outlined in |
| 15 | | paragraph (1) of subsection (a) of Section 8.05 under this |
| 16 | | Act, the Department shall require that the CPA firm or sole |
| 17 | | practitioner satisfactorily complete a peer review during the |
| 18 | | immediately preceding 3-year period, accepted by a Peer Review |
| 19 | | Administrator in accordance with established standards for |
| 20 | | performing and reporting on peer reviews, unless the CPA firm |
| 21 | | or sole practitioner is exempted under the provisions of |
| 22 | | subsection (i) of this Section. All CPA firms or sole |
| 23 | | practitioners required to undergo a peer review under this |
| 24 | | Section shall submit to the Department peer review reports; |
| 25 | | letters of response, if applicable; acceptance letters; |
| 26 | | letters signed by the reviewed CPA firm accepting the peer |
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| 1 | | review documents with the understanding that the CPA firm |
| 2 | | agrees to take certain actions, if applicable; and letters |
| 3 | | notifying the reviewed CPA firm that certain required actions |
| 4 | | have been completed, if applicable. CPA firms and sole |
| 5 | | practitioners shall satisfy this document submission |
| 6 | | requirement by allowing the Peer Review Administrator to |
| 7 | | provide the Department access to the documents through the |
| 8 | | Association of International Certified Public Accountants' |
| 9 | | Facilitated State Board Access within 45 days after the peer |
| 10 | | review has been conducted. Nothing in this subsection shall |
| 11 | | prevent the Department from requesting this documentation or |
| 12 | | any other documentation from the licensee. A CPA firm or sole |
| 13 | | practitioner shall, at the request of the Department, submit |
| 14 | | to the Department a letter from the Peer Review Administrator |
| 15 | | stating the date on which the peer review was satisfactorily |
| 16 | | completed. |
| 17 | | A new CPA firm or sole practitioner shall not be required |
| 18 | | to comply with the peer review requirements for the first |
| 19 | | license renewal. A CPA firm or sole practitioner shall comply |
| 20 | | with the Department's rules adopted under this Act and agree |
| 21 | | to notify the Peer Review Administrator by the report date of |
| 22 | | the initial within 30 days after accepting an engagement for |
| 23 | | services requiring a license under this Act and to undergo a |
| 24 | | peer review within 18 months of the report date for the initial |
| 25 | | after the end of the period covered by the engagement.
|
| 26 | | The requirements of this subsection (e) shall not apply to |
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| 1 | | any person providing services requiring a license under this |
| 2 | | Act to the extent that such services are provided in the |
| 3 | | capacity of an employee of the Office of the Auditor General or |
| 4 | | to a nonprofit cooperative association engaged in the |
| 5 | | rendering of licensed service to its members only under |
| 6 | | paragraph (3) of Section 14.4 of this Act or any of its |
| 7 | | employees to the extent that such services are provided in the |
| 8 | | capacity of an employee of the association. |
| 9 | | (f) The Department shall approve only Peer Review |
| 10 | | Administrators that the Department finds comply with |
| 11 | | established standards for performing and reporting on peer |
| 12 | | reviews. The Department may adopt rules establishing |
| 13 | | guidelines for peer reviews, which shall do all of the |
| 14 | | following:
|
| 15 | | (1) Require that a peer review be conducted by a |
| 16 | | reviewer that is independent of the CPA firm or sole |
| 17 | | practitioner reviewed and approved by the Peer Review |
| 18 | | Administrator under established standards. |
| 19 | | (2) Other than in the peer review process, prohibit |
| 20 | | the use or public disclosure of information obtained by |
| 21 | | the reviewer, the Peer Review Administrator, or the |
| 22 | | Department during or in connection with the peer review |
| 23 | | process. The requirement that information not be publicly |
| 24 | | disclosed shall not apply to a hearing before the |
| 25 | | Department that the CPA firm or sole practitioner requests |
| 26 | | be public or to the information described in paragraph (3) |
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| 1 | | of subsection (i) of this Section. |
| 2 | | (g) If a CPA firm or sole practitioner fails to |
| 3 | | satisfactorily complete a peer review as required by |
| 4 | | subsection (e) of this Section or does not comply with any |
| 5 | | remedial actions determined necessary by the Peer Review |
| 6 | | Administrator, the Peer Review Administrator shall notify the |
| 7 | | Department of the failure and shall submit a record with |
| 8 | | specific references to the rule, statutory provision, |
| 9 | | professional standards, or other applicable authority upon |
| 10 | | which the Peer Review Administrator made its determination and |
| 11 | | the specific actions taken or failed to be taken by the |
| 12 | | licensee that in the opinion of the Peer Review Administrator |
| 13 | | constitutes a failure to comply. The Department may at its |
| 14 | | discretion or shall upon submission of a written application |
| 15 | | by the CPA firm or sole practitioner hold a hearing under |
| 16 | | Section 20.1 of this Act to determine whether the CPA firm or |
| 17 | | sole practitioner has complied with subsection (e) of this |
| 18 | | Section. The hearing shall be confidential and shall not be |
| 19 | | open to the public unless requested by the CPA firm or sole |
| 20 | | practitioner. |
| 21 | | (h) The CPA firm or sole practitioner reviewed shall pay |
| 22 | | for any peer review performed. The Peer Review Administrator |
| 23 | | may charge a fee to each firm and sole practitioner sufficient |
| 24 | | to cover costs of administering the peer review program. |
| 25 | | (i) A CPA firm or sole practitioner shall not be required |
| 26 | | to comply with the peer review requirements if any one or more |
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| 1 | | of the following conditions are met: |
| 2 | | (1) Within 3 years before the date of application for |
| 3 | | renewal licensure, the sole practitioner or CPA firm has |
| 4 | | undergone a peer review conducted in another state or |
| 5 | | foreign jurisdiction that meets the requirements of |
| 6 | | paragraphs (1) and (2) of subsection (f) of this Section. |
| 7 | | The sole practitioner or CPA firm shall submit to the |
| 8 | | Department peer review reports; letters of response, if |
| 9 | | applicable; acceptance letters; letters signed by the |
| 10 | | reviewed CPA firm accepting the peer review documents with |
| 11 | | the understanding that the CPA firm agrees to take certain |
| 12 | | actions, if applicable; and letters notifying the reviewed |
| 13 | | CPA firm that certain required actions have been |
| 14 | | completed, if applicable. CPA firms and sole practitioners |
| 15 | | shall satisfy this document submission requirement by |
| 16 | | allowing the Peer Review Administrator to provide the |
| 17 | | Department access to the documents through the Association |
| 18 | | of International Certified Public Accountants' Facilitated |
| 19 | | State Board Access within 45 days after the peer review |
| 20 | | has been conducted. Nothing in this subsection shall |
| 21 | | prevent the Department from requesting this documentation |
| 22 | | or any other documentation from the licensee. , at the |
| 23 | | request of the Department, submit to the Department a |
| 24 | | letter from the organization administering the most recent |
| 25 | | peer review stating the date on which the peer review was |
| 26 | | completed; or |
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| 1 | | (2) Within 2 years before the date of application for |
| 2 | | renewal licensure, the sole practitioner or CPA firm |
| 3 | | satisfies all of the following conditions: |
| 4 | | (A) has not accepted or performed any accountancy |
| 5 | | activities outlined in paragraph (1) of subsection (a) |
| 6 | | of Section 8.05 of this Act; and |
| 7 | | (B) the firm or sole practitioner agrees to notify |
| 8 | | the Peer Review Administrator by the date of the |
| 9 | | initial within 30 days of accepting an engagement for |
| 10 | | services requiring a license under this Act and to |
| 11 | | undergo a peer review within 18 months of the report |
| 12 | | date for the initial after the end of the period |
| 13 | | covered by the engagement. ; or |
| 14 | | (3) For reasons of personal health, military service, |
| 15 | | or other good cause, the Department determines that the |
| 16 | | sole practitioner or firm is entitled to an exemption, |
| 17 | | which may be granted for a period of time not to exceed 12 |
| 18 | | months. |
| 19 | | (j) If a peer review report indicates that a CPA firm or |
| 20 | | sole practitioner complies with the appropriate professional |
| 21 | | standards and practices set forth in the rules of the |
| 22 | | Department and no further remedial action is required, the |
| 23 | | Peer Review Administrator shall, after issuance of the final |
| 24 | | letter of acceptance, destroy all working papers and documents |
| 25 | | related to the peer review, other than report-related |
| 26 | | documents and documents evidencing completion of remedial |
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| 1 | | actions, if any, in accordance with rules established by the |
| 2 | | Department. |
| 3 | | (k) (Blank). |
| 4 | | (Source: P.A. 100-419, eff. 8-25-17.)
|
| 5 | | (225 ILCS 450/17) (from Ch. 111, par. 5518)
|
| 6 | | (Section scheduled to be repealed on January 1, 2024)
|
| 7 | | Sec. 17. Fees; returned checks; fines. The fees for the |
| 8 | | administration and enforcement of this Act, including, but not |
| 9 | | limited to, original licensure, registration, renewal, and |
| 10 | | restoration fees, shall be set by the Department by rule. The |
| 11 | | fees shall be nonrefundable.
|
| 12 | | Any person who delivers a check or other payment to the |
| 13 | | Department that is
returned to the Department
unpaid by the |
| 14 | | financial institution upon which it is
drawn shall pay to the |
| 15 | | Department, in addition to the amount already owed to the
|
| 16 | | Department, a fine of $50.
The fines imposed by this Section |
| 17 | | are in addition to any other discipline
provided under this |
| 18 | | Act for unlicensed practice or practice on a nonrenewed
|
| 19 | | license or registration. The Department shall notify the |
| 20 | | person that payment of fees and fines
shall be paid to the |
| 21 | | Department by certified check or money order within 30 |
| 22 | | calendar
days of the notification. If, after the expiration of |
| 23 | | 30 days from the date
of the notification, the person has |
| 24 | | failed to submit the necessary remittance,
the Department
|
| 25 | | shall automatically terminate the license or registration or |
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| 1 | | deny the
application, without a hearing. If, after termination |
| 2 | | or denial, the person
seeks a license or registration, the |
| 3 | | person he or she shall apply to the Department for
restoration |
| 4 | | or issuance of the license or registration and pay all fees and
|
| 5 | | fines due to the Department. The Department may establish
a |
| 6 | | fee for the processing of an application for restoration of a |
| 7 | | license or
registration to pay all expenses of processing this |
| 8 | | application. The Department
may waive the fines due under this |
| 9 | | Section in individual cases where the
Department
finds that |
| 10 | | the fines would be unreasonable or unnecessarily burdensome.
|
| 11 | | (Source: P.A. 98-254, eff. 8-9-13.)
|
| 12 | | (225 ILCS 450/17.1) (from Ch. 111, par. 5518.1)
|
| 13 | | (Section scheduled to be repealed on January 1, 2024)
|
| 14 | | Sec. 17.1. Restoration. |
| 15 | | (a) Any registered CPA who has permitted the registrant's |
| 16 | | his or her registration to expire or who has had the |
| 17 | | registrant's his or her registration on inactive status may |
| 18 | | have the his or her registration restored by making |
| 19 | | application to the Department and filing proof acceptable to |
| 20 | | the Department as defined by rule of the registrant's his or |
| 21 | | her fitness to have the his or her registration restored, |
| 22 | | which may include sworn evidence certifying to active practice |
| 23 | | in another jurisdiction satisfactory to the Department and by |
| 24 | | paying the required restoration fee.
|
| 25 | | (b) Any licensed CPA who has permitted
the licensee's his |
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| 1 | | or her license to expire
or who has had the licensee's his or |
| 2 | | her license on inactive status may have the his or her license |
| 3 | | restored
by (1) making application to the Department and |
| 4 | | filing proof
acceptable to the
Department as defined by rule |
| 5 | | of the licensee's his or her fitness to have the his or her |
| 6 | | license restored, including
sworn
evidence certifying to |
| 7 | | active practice in another jurisdiction satisfactory
to the |
| 8 | | Department, (2) paying the required restoration fee, (3)
|
| 9 | | submitting proof of the
required continuing education and (4) |
| 10 | | in the case of a sole practitioner, satisfactory completion of |
| 11 | | peer review outlined in subsection (e) of Section 16, unless |
| 12 | | exempt from peer review under subsection (i) of Section 16. |
| 13 | | (c) Any firm that has permitted its license to expire may |
| 14 | | have its license restored by (1) making application to the |
| 15 | | Department and filing proof acceptable to the Department as |
| 16 | | defined by rule of its fitness to have its license restored, |
| 17 | | including sworn evidence certifying to active practice in |
| 18 | | another jurisdiction satisfactory to the Department, (2) |
| 19 | | paying the required restoration fee, and (3) satisfactory |
| 20 | | completion of peer review outlined in subsection (e) of |
| 21 | | Section 16, unless exempt from peer review under subsection |
| 22 | | (i) of Section 16. |
| 23 | | (d) If the licensed CPA or registered CPA has not |
| 24 | | maintained an active
practice in another
jurisdiction |
| 25 | | satisfactory to the Department, the Department shall |
| 26 | | determine,
by an evaluation program established by rule, the |
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| 1 | | licensee or registrant's fitness to resume active status
and |
| 2 | | may require the applicant to complete a period of supervised
|
| 3 | | experience.
|
| 4 | | Any licensed CPA or registered CPA whose license or |
| 5 | | registration expired
while he or she was (1) in
Federal |
| 6 | | Service on active duty with the Armed Forces of the United |
| 7 | | States,
or the State Militia called into service or training, |
| 8 | | or (2) in training
or education under the supervision of the |
| 9 | | United States preliminary to
induction
into the military |
| 10 | | service, may have the his or her license or registration |
| 11 | | renewed reinstated or restored
without
paying any lapsed |
| 12 | | renewal and restoration fees if within 2 years after
honorable |
| 13 | | termination
of such service, training or education except |
| 14 | | under conditions other than
honorable, the Department is |
| 15 | | furnished with satisfactory evidence to the effect that the |
| 16 | | licensee or registrant has been so engaged and that the |
| 17 | | service, training, or education has been terminated he or she |
| 18 | | furnished
the Department with satisfactory evidence to the |
| 19 | | effect that he or she
has been
so engaged and that his or her |
| 20 | | service, training, or education has been so terminated.
|
| 21 | | (Source: P.A. 98-254, eff. 8-9-13; 98-730, eff. 1-1-15.)
|
| 22 | | (225 ILCS 450/17.2) (from Ch. 111, par. 5518.2)
|
| 23 | | (Section scheduled to be repealed on January 1, 2024)
|
| 24 | | Sec. 17.2. Inactive status. |
| 25 | | (a) Any licensed or registered CPA with an active, |
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| 1 | | unencumbered license or registration who notifies the
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| 2 | | Department in writing
on forms prescribed by the Department, |
| 3 | | may elect to place the his or her
license or registration on
an |
| 4 | | inactive status and shall, subject to rules of the Department,
|
| 5 | | be excused
from payment of renewal fees and completion of |
| 6 | | continuing education hours until he or she notifies the |
| 7 | | Department is notified in
writing
of the licensee or |
| 8 | | registrant's his or her desire to resume active status.
|
| 9 | | (b) Any licensed CPA requesting restoration from
inactive |
| 10 | | status shall
be required to pay the current renewal fee, shall |
| 11 | | be required to submit
proof of the required continuing |
| 12 | | education,
and shall be required to comply with any |
| 13 | | requirements established by rule.
|
| 14 | | (c) Any registered CPA requesting restoration from |
| 15 | | inactive status shall be required to pay the current renewal |
| 16 | | fee and shall be required to comply with any requirements |
| 17 | | established by rule.
|
| 18 | | (d) Any licensed CPA or registered CPA whose license is in |
| 19 | | an inactive
status shall not perform accountancy activities |
| 20 | | outlined in Section 8.05 of this Act.
|
| 21 | | (e) Any licensed CPA or registered CPA whose license or |
| 22 | | registration is in an inactive status shall not in any manner |
| 23 | | hold oneself himself or herself out to the public as a CPA, |
| 24 | | except in accordance with subsection (f) of this Section.
|
| 25 | | (f) Any licensed CPA whose license is in inactive status |
| 26 | | may use the title "CPA (inactive)" if: |
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| 1 | | (1) the licensee he or she is not performing |
| 2 | | accountancy activities outlined in Section 8.05; or |
| 3 | | (2) the licensee he or she is performing governance |
| 4 | | functions on a non-profit volunteer board using the |
| 5 | | licensee's his or her accountancy skills and competencies |
| 6 | | and complies with the following requirements: |
| 7 | | (A) the licensee he or she discloses to the |
| 8 | | non-profit volunteer board and respective committees |
| 9 | | that the his or her license is on inactive status; and |
| 10 | | (B) the licensee he or she is not serving as an |
| 11 | | audit committee financial expert as defined in Section |
| 12 | | 407 of the federal Sarbanes-Oxley Act of 2002.
|
| 13 | | (Source: P.A. 98-254, eff. 8-9-13.)
|
| 14 | | (225 ILCS 450/20.01) (from Ch. 111, par. 5521.01)
|
| 15 | | (Section scheduled to be repealed on January 1, 2024)
|
| 16 | | Sec. 20.01. Grounds for discipline; license or |
| 17 | | registration.
|
| 18 | | (a) The Department may refuse to issue or renew, or may |
| 19 | | revoke, suspend, or
reprimand any registration or registrant,
|
| 20 | | any license or licensee, place a licensee or registrant on |
| 21 | | probation for a period
of time subject to any conditions the |
| 22 | | Department may specify including requiring
the licensee or |
| 23 | | registrant to attend continuing education courses or to work |
| 24 | | under the
supervision of another licensee or registrant, |
| 25 | | impose a fine not to exceed $10,000 for each
violation, |
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| 1 | | restrict the authorized scope of practice, require a licensee
|
| 2 | | or registrant to undergo a peer review program, assess costs |
| 3 | | as provided for under Section 20.4, or take other disciplinary |
| 4 | | or non-disciplinary action for any one or more of the |
| 5 | | following:
|
| 6 | | (1) Violation of any provision of this Act or rule |
| 7 | | adopted by the Department under this Act or violation of |
| 8 | | professional standards.
|
| 9 | | (2) Dishonesty, fraud, or deceit in obtaining, |
| 10 | | reinstating, or restoring a license or registration.
|
| 11 | | (3) Cancellation, revocation, suspension, denial of |
| 12 | | licensure or registration, or refusal to renew a license |
| 13 | | or privileges under Section 5.2 for disciplinary reasons |
| 14 | | in any other U.S. jurisdiction, unit of government, or |
| 15 | | government agency for any cause.
|
| 16 | | (4) Failure, on the part of a licensee under Section |
| 17 | | 13 or registrant under Section 16, to maintain compliance |
| 18 | | with the requirements for issuance or renewal of a license |
| 19 | | or registration or to report changes to the Department.
|
| 20 | | (5) Revocation or suspension of the right to practice |
| 21 | | by or before any state or federal regulatory authority or |
| 22 | | by the Public Company Accounting Oversight Board.
|
| 23 | | (6) Dishonesty, fraud, deceit, or gross negligence in |
| 24 | | the performance of services as a licensee or registrant or |
| 25 | | individual granted privileges under Section 5.2.
|
| 26 | | (7) Conviction by plea of guilty or nolo contendere, |
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| 1 | | finding of guilt, jury verdict, or entry of judgment or |
| 2 | | sentencing, including, but not limited to, convictions, |
| 3 | | preceding sentences of supervision, conditional discharge, |
| 4 | | or first offender probation, under the laws of any |
| 5 | | jurisdiction of the United States that is (i) a felony or |
| 6 | | (ii) a misdemeanor, an essential element of which is |
| 7 | | dishonesty, or that is directly related to the practice of |
| 8 | | public accounting.
|
| 9 | | (8) Performance of any fraudulent act while holding a |
| 10 | | license or privilege issued under this Act or prior law.
|
| 11 | | (9) Practicing on a revoked, suspended, or inactive |
| 12 | | license or registration.
|
| 13 | | (10) Making or filing a report or record that the |
| 14 | | registrant or licensee knows to be false, willfully |
| 15 | | failing to file a report or record required by State or |
| 16 | | federal law, willfully impeding or obstructing the filing |
| 17 | | or inducing another person to impede or obstruct only |
| 18 | | those that are signed in the capacity of a licensed CPA or |
| 19 | | a registered CPA.
|
| 20 | | (11) Aiding or assisting another person in violating |
| 21 | | any provision of
this Act or rules promulgated hereunder.
|
| 22 | | (12) Engaging in dishonorable, unethical, or |
| 23 | | unprofessional conduct of a
character likely to deceive, |
| 24 | | defraud, or harm the public.
|
| 25 | | (13) Habitual or excessive use or abuse of drugs, |
| 26 | | alcohol, narcotics,
stimulants, or any other substance |
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| 1 | | that results in the inability
to practice with reasonable |
| 2 | | skill, judgment, or safety.
|
| 3 | | (14) Directly or indirectly giving to or receiving |
| 4 | | from any person, firm,
corporation, partnership, or |
| 5 | | association any fee, commission, rebate, or other
form of |
| 6 | | compensation for any professional service not actually |
| 7 | | rendered.
|
| 8 | | (15) Physical illness, including, but not limited to, |
| 9 | | deterioration through the
aging process or loss of motor |
| 10 | | skill that results in the licensee or registrant's |
| 11 | | inability to
practice under this Act with reasonable |
| 12 | | judgment, skill, or safety.
|
| 13 | | (16) Solicitation of professional services by using |
| 14 | | false or misleading
advertising.
|
| 15 | | (17) Any conduct reflecting adversely upon the |
| 16 | | licensee's fitness to perform services while a licensee or |
| 17 | | individual granted privileges under Section 5.2.
|
| 18 | | (18) Practicing or attempting to practice under a name |
| 19 | | other than the
full name as shown on the license or |
| 20 | | registration or any other legally authorized name.
|
| 21 | | (19) A finding by the Department that a licensee or |
| 22 | | registrant has not complied with a
provision of any lawful |
| 23 | | order issued by the Department.
|
| 24 | | (20) Making a false statement to the Department
|
| 25 | | regarding compliance with
continuing professional |
| 26 | | education or peer review requirements.
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| 1 | | (21) Failing to make a substantive response to a |
| 2 | | request for information
by the Department within 30 days |
| 3 | | of the request.
|
| 4 | | (b) (Blank).
|
| 5 | | (b-5) All fines or costs imposed under this Section shall |
| 6 | | be paid within 60 days after the effective date of the order |
| 7 | | imposing the fine or costs or in accordance with the terms set |
| 8 | | forth in the order imposing the fine or cost. |
| 9 | | (c) In cases where the Department of Healthcare and Family |
| 10 | | Services has previously determined a licensee or a potential |
| 11 | | licensee is more than 30 days delinquent in the payment of |
| 12 | | child support and has subsequently certified the delinquency |
| 13 | | to the Department, the Department may refuse to issue or renew |
| 14 | | or may revoke or suspend that person's license or may take |
| 15 | | other disciplinary or non-disciplinary action against that |
| 16 | | person based solely upon the certification of delinquency made |
| 17 | | by the Department of Healthcare and Family Services in |
| 18 | | accordance with item (5) of subsection (a) of Section 2105-15 |
| 19 | | of the Department of Professional Regulation Law of the Civil |
| 20 | | Administrative Code of Illinois.
|
| 21 | | (d) The Department may refuse to issue or may suspend |
| 22 | | without hearing, as provided for in the Code of Civil |
| 23 | | Procedure, the license or registration of any person who fails |
| 24 | | to file a return, to pay a tax, penalty, or interest shown in a |
| 25 | | filed return, or to pay any final assessment of tax, penalty, |
| 26 | | or interest, as required by any tax Act administered by the |
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| 1 | | Illinois Department of Revenue, until such time as the |
| 2 | | requirements of any such tax Act are satisfied in accordance |
| 3 | | with subsection (g) of Section 2105-15 of the Department of |
| 4 | | Professional Regulation Law of the Civil Administrative Code |
| 5 | | of Illinois.
|
| 6 | | (e) (Blank).
|
| 7 | | (f) The determination by a court that a licensee or |
| 8 | | registrant is subject to involuntary
admission or judicial |
| 9 | | admission as provided in the Mental Health and
Developmental |
| 10 | | Disabilities Code will result in the automatic suspension of |
| 11 | | the his
or her license or registration. The licensee or |
| 12 | | registrant shall be responsible for notifying the Department |
| 13 | | of the determination by the court that the licensee or |
| 14 | | registrant is subject to involuntary admission or judicial |
| 15 | | admission as provided in the Mental Health and Developmental |
| 16 | | Disabilities Code. The suspension shall end only upon a |
| 17 | | finding by a court that the patient is no longer subject to |
| 18 | | involuntary admission or judicial admission, the issuance of |
| 19 | | an order so finding and discharging the patient, and the |
| 20 | | filing of a petition for restoration demonstrating fitness to |
| 21 | | practice.
|
| 22 | | (g) In enforcing this Section, the Department, upon a |
| 23 | | showing of a possible violation, may compel, any licensee or |
| 24 | | registrant or any individual who has applied for licensure |
| 25 | | under this Act, to submit to a mental or physical examination |
| 26 | | and evaluation, or both, which may include a substance abuse |
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| 1 | | or sexual offender evaluation, at the expense of the |
| 2 | | Department. The Department shall specifically designate the |
| 3 | | examining physician licensed to practice medicine in all of |
| 4 | | its branches or, if applicable, the multidisciplinary team |
| 5 | | involved in providing the mental or physical examination and |
| 6 | | evaluation, or both. The multidisciplinary team shall be led |
| 7 | | by a physician licensed to practice medicine in all of its |
| 8 | | branches and may consist of one or more or a combination of |
| 9 | | physicians licensed to practice medicine in all of its |
| 10 | | branches, licensed chiropractic physicians, licensed clinical |
| 11 | | psychologists, licensed clinical social workers, licensed |
| 12 | | clinical professional counselors, and other professional and |
| 13 | | administrative staff. Any examining physician or member of the |
| 14 | | multidisciplinary team may require any person ordered to |
| 15 | | submit to an examination and evaluation under this Section to |
| 16 | | submit to any additional supplemental testing deemed necessary |
| 17 | | to complete any examination or evaluation process, including, |
| 18 | | but not limited to, blood testing, urinalysis, psychological |
| 19 | | testing, or neuropsychological testing. The Department may |
| 20 | | order the examining physician or any member of the |
| 21 | | multidisciplinary team to provide to the Department any and |
| 22 | | all records, including business records, that relate to the |
| 23 | | examination and evaluation, including any supplemental testing |
| 24 | | performed. The Department may order the examining physician or |
| 25 | | any member of the multidisciplinary team to present testimony |
| 26 | | concerning this examination and evaluation of the licensee, |
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| 1 | | registrant, or applicant, including testimony concerning any |
| 2 | | supplemental testing or documents relating to the examination |
| 3 | | and evaluation. No information, report, record, or other |
| 4 | | documents in any way related to the examination and evaluation |
| 5 | | shall be excluded by reason of any common law or statutory |
| 6 | | privilege relating to communication between the licensee, |
| 7 | | registrant, or applicant and the examining physician or any |
| 8 | | member of the multidisciplinary team. No authorization is |
| 9 | | necessary from the individual ordered to undergo an evaluation |
| 10 | | and examination for the examining physician or any member of |
| 11 | | the multidisciplinary team to provide information, reports, |
| 12 | | records, or other documents or to provide any testimony |
| 13 | | regarding the examination and evaluation. |
| 14 | | The individual to be examined may have, at the |
| 15 | | individual's his or her own expense, another physician of the |
| 16 | | individual's his or her choice present during all aspects of |
| 17 | | the examination. Failure of any individual to submit to mental |
| 18 | | or physical examination and evaluation, or both, when |
| 19 | | directed, shall result in an automatic suspension, without |
| 20 | | hearing, until such time as the individual submits to the |
| 21 | | examination. If the Department finds a licensee, registrant, |
| 22 | | or applicant unable to practice because of the reasons set |
| 23 | | forth in this Section, the Department shall require such |
| 24 | | licensee, registrant, or applicant to submit to care, |
| 25 | | counseling, or treatment by physicians approved or designated |
| 26 | | by the Department, as a condition for continued, reinstated, |
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| 1 | | or renewed licensure to practice. |
| 2 | | When the Secretary immediately suspends a license or |
| 3 | | registration under this Section, a hearing upon such person's |
| 4 | | license or registration must be convened by the Department |
| 5 | | within 15 days after such suspension and completed without |
| 6 | | appreciable delay. The Department shall have the authority to |
| 7 | | review the subject's record of treatment and counseling |
| 8 | | regarding the impairment, to the extent permitted by |
| 9 | | applicable federal statutes and regulations safeguarding the |
| 10 | | confidentiality of medical records. |
| 11 | | Individuals licensed or registered under this Act, |
| 12 | | affected under this Section, shall be afforded an opportunity |
| 13 | | to demonstrate to the Department that they can resume practice |
| 14 | | in compliance with acceptable and prevailing standards under |
| 15 | | the provisions of the individual's their license or |
| 16 | | registration. |
| 17 | | (Source: P.A. 100-872, eff. 8-14-18.)
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| 18 | | (225 ILCS 450/20.1) (from Ch. 111, par. 5522)
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| 19 | | (Section scheduled to be repealed on January 1, 2024)
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| 20 | | Sec. 20.1. Investigations; notice; hearing. |
| 21 | | (a) The Department
may investigate the actions of an |
| 22 | | applicant,
person, or entity holding or claiming to hold a |
| 23 | | license. |
| 24 | | (b) The Department shall, before revoking, suspending, |
| 25 | | placing on probation, reprimanding, or taking any other |
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| 1 | | disciplinary or non-disciplinary action under Section 20.01 of |
| 2 | | this Act, at least 30 days before the date set for the hearing, |
| 3 | | (i) notify the accused in writing of the charges made and the |
| 4 | | time and place for the hearing on the charges, (ii) direct the |
| 5 | | accused him or her to file a written answer to the charges with |
| 6 | | the Department under oath within 20 days after the service on |
| 7 | | him or her of the notice is made, and (iii) inform the accused |
| 8 | | that, if the Department he or she fails to receive an answer, |
| 9 | | default shall be taken against the accused him or her or the |
| 10 | | accused's that his or her license or registration may be |
| 11 | | suspended, revoked, placed on probationary status, or other |
| 12 | | disciplinary action taken with regard to the licensee, |
| 13 | | including limiting the scope, nature, or extent of the |
| 14 | | accused's his or her practice, as the Department may consider |
| 15 | | proper. |
| 16 | | (c) With respect to determinations by a Peer Review |
| 17 | | Administrator duly appointed by the Department under |
| 18 | | subsection (f) of Section 16 of this Act that a licensee has |
| 19 | | failed to satisfactorily complete a peer review as required |
| 20 | | under subsection (e) of Section 16, the Department may |
| 21 | | consider the Peer Review Administrator's findings of fact as |
| 22 | | prima facie evidence, and upon request by a licensee for a |
| 23 | | hearing the Department shall review the record presented and |
| 24 | | hear arguments by the licensee or the licensee's counsel but |
| 25 | | need not conduct a trial or hearing de novo or accept |
| 26 | | additional evidence. |
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| 1 | | (d) At the time and place fixed in the notice, the |
| 2 | | Department shall proceed to hear the charges and the parties |
| 3 | | or the parties' their counsel shall be accorded ample |
| 4 | | opportunity to present any pertinent statements, testimony, |
| 5 | | evidence, and arguments. The Department may continue the |
| 6 | | hearing from time to time. |
| 7 | | (e) In case the person, after receiving the notice, fails |
| 8 | | to file an answer, the his or her license or registration may, |
| 9 | | in the discretion of the Department, be suspended, revoked, |
| 10 | | placed on probationary status, or the Department may take |
| 11 | | whatever disciplinary action considered proper, including |
| 12 | | limiting the scope, nature, or extent of the person's practice |
| 13 | | or the imposition of a fine, without a hearing, if the act or |
| 14 | | acts charged constitute sufficient grounds for that action |
| 15 | | under this Act. The written notice may be served by regular |
| 16 | | registered or certified mail to the licensee or registrant's |
| 17 | | address of record or electronically to the licensee's email |
| 18 | | address of record.
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| 19 | | (Source: P.A. 98-254, eff. 8-9-13.)
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| 20 | | (225 ILCS 450/20.2) (from Ch. 111, par. 5523)
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| 21 | | (Section scheduled to be repealed on January 1, 2024)
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| 22 | | Sec. 20.2. Subpoenas; depositions; oaths. |
| 23 | | (a) The Department may subpoena and bring before it any
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| 24 | | person to take the oral or written testimony or compel the |
| 25 | | production of any books, papers, records, or any other |
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| 1 | | documents that the Secretary or the Secretary's his or her |
| 2 | | designee deems relevant or material to any investigation or |
| 3 | | hearing conducted by the Department with the same fees and |
| 4 | | mileage as prescribed in
civil cases in circuit
courts of this |
| 5 | | State and in the same manner as prescribed by this Act and its |
| 6 | | rules.
|
| 7 | | (b) The Secretary, any member of the Committee designated |
| 8 | | by the Secretary, a certified shorthand reporter, or any |
| 9 | | hearing officer appointed may administer oaths at any hearing |
| 10 | | which the Department conducts. Notwithstanding any statute or |
| 11 | | Department rule to the contrary, all requests for testimony, |
| 12 | | production of documents, or records shall be in accordance |
| 13 | | with this Act.
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| 14 | | (Source: P.A. 98-254, eff. 8-9-13.)
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| 15 | | (225 ILCS 450/20.6) (from Ch. 111, par. 5526.6)
|
| 16 | | (Section scheduled to be repealed on January 1, 2024)
|
| 17 | | Sec. 20.6. Hearing officer. Notwithstanding the provisions |
| 18 | | of Section 20.2 of this Act,
the Secretary shall have the |
| 19 | | authority to appoint any attorney
duly licensed
to practice |
| 20 | | law in the State of Illinois to serve as the hearing officer
in |
| 21 | | any disciplinary action.
|
| 22 | | The hearing officer shall have full authority to conduct |
| 23 | | the hearing.
The hearing officer shall report the hearing |
| 24 | | officer's his findings of fact, conclusions of law,
and |
| 25 | | recommendations to the Committee and the Secretary.
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| 1 | | (Source: P.A. 98-254, eff. 8-9-13.)
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| 2 | | (225 ILCS 450/20.7) |
| 3 | | (Section scheduled to be repealed on January 1, 2024) |
| 4 | | Sec. 20.7. Findings and recommendations. |
| 5 | | (a) The Committee shall review the report of the hearing |
| 6 | | officer and present its findings of fact, conclusions of law, |
| 7 | | and recommendations to the Secretary. The report of the |
| 8 | | findings and recommendations of the Committee shall be the |
| 9 | | basis for the Secretary's order for refusing to issue, |
| 10 | | restore, or renew a license or registration, or otherwise |
| 11 | | discipline a licensee or registrant. |
| 12 | | (b) If the Secretary disagrees in any regard with the |
| 13 | | report of the Committee or hearing officer, the Secretary he |
| 14 | | or she may issue an order contrary to the report. |
| 15 | | (c) The findings are not admissible in evidence against |
| 16 | | the person in a criminal prosecution brought for the violation |
| 17 | | of this Act, but the hearing and findings are not a bar to a |
| 18 | | criminal prosecution brought for the violation of this Act.
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| 19 | | (Source: P.A. 98-254, eff. 8-9-13.)
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| 20 | | (225 ILCS 450/21) (from Ch. 111, par. 5527)
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| 21 | | (Section scheduled to be repealed on January 1, 2024)
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| 22 | | Sec. 21. Administrative review; certification of record; |
| 23 | | order as prima facie proof.
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| 24 | | (a) All final administrative decisions of the
Department
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| 1 | | hereunder shall
be subject to judicial review pursuant to the |
| 2 | | provisions of the Administrative
Review Law, and all |
| 3 | | amendments and modifications thereof, and the rules adopted
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| 4 | | pursuant thereto. The term "administrative decision" is |
| 5 | | defined as in Section
3-101 of the Code of Civil Procedure.
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| 6 | | Proceedings for judicial review shall be commenced in the |
| 7 | | Circuit
Court of the county in which the party applying for |
| 8 | | review resides; provided,
that if such party is not a resident |
| 9 | | of this State, the venue shall be in
Sangamon, Champaign, or |
| 10 | | Cook County.
|
| 11 | | (b) The Department shall not be required to certify any |
| 12 | | record
to the
court or file any answer in court or otherwise |
| 13 | | appear in any court in a
judicial review proceeding, unless |
| 14 | | and until the Department has received from the plaintiff |
| 15 | | payment of
the costs of
furnishing and certifying the record, |
| 16 | | which costs shall be established
by the Department. Exhibits |
| 17 | | shall be certified without cost.
Failure on the part of the |
| 18 | | plaintiff to file such receipt in court shall be
grounds for |
| 19 | | dismissal of the action.
|
| 20 | | (c) An order of disciplinary action or a certified copy |
| 21 | | thereof, over
the seal of the Department and purporting to be |
| 22 | | signed by the Secretary
or authorized agent of the Secretary, |
| 23 | | shall be prima
facie
proof, subject to being rebutted, that:
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| 24 | | (1) the signature is the genuine signature of the |
| 25 | | Secretary
or authorized agent of the Secretary;
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| 26 | | (2) the Secretary or authorized agent of the Secretary |
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| 1 | | is duly
appointed and qualified;
and
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| 2 | | (3) the Committee and the members thereof are |
| 3 | | qualified
to act.
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| 4 | | (Source: P.A. 98-254, eff. 8-9-13.)
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| 5 | | (225 ILCS 450/27) (from Ch. 111, par. 5533)
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| 6 | | (Section scheduled to be repealed on January 1, 2024) |
| 7 | | Sec. 27. Confidentiality of licensee's and registrant's |
| 8 | | records. A licensed or registered CPA shall not be required by
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| 9 | | any court to divulge
information or evidence which has been |
| 10 | | obtained by him in the licensee or registrant's his |
| 11 | | confidential
capacity as a licensed or registered CPA. This |
| 12 | | Section shall not apply to any
investigation or hearing |
| 13 | | undertaken pursuant to this Act.
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| 14 | | (Source: P.A. 98-254, eff. 8-9-13.)
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| 15 | | (225 ILCS 450/30) (from Ch. 111, par. 5535)
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| 16 | | (Section scheduled to be repealed on January 1, 2024)
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| 17 | | Sec. 30. Injunctions; cease and desist. |
| 18 | | (a) If any person or entity violates any provision of this |
| 19 | | Act, the Secretary may, in the name of the people of the State
|
| 20 | | of Illinois by the Attorney General of the State of Illinois or |
| 21 | | the
State's Attorney of any county in which the violation is |
| 22 | | alleged to have occurred, petition for an order enjoining the |
| 23 | | violation or for an order enforcing compliance with this Act. |
| 24 | | Upon the filing of a verified petition in court, the court may |
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| 1 | | issue a temporary restraining order, without notice or bond, |
| 2 | | and may preliminarily and permanently enjoin the violation. If |
| 3 | | it is established that the person has violated or is violating |
| 4 | | the injunction, the court may punish the offender for contempt |
| 5 | | of court. The injunction proceeding
shall be
in addition to |
| 6 | | and not in lieu of any penalties or other remedies provided
by |
| 7 | | this Act. No injunction shall issue under this section against |
| 8 | | any
person for any act exempted under Section 11 of this Act.
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| 9 | | (b) If any person shall practice as a licensed CPA or
a |
| 10 | | registered CPA or hold oneself himself or herself out
as a |
| 11 | | licensed CPA or registered CPA without being licensed or |
| 12 | | registered under the
provisions provision of this
Act then any |
| 13 | | licensed CPA or registered CPA, any interested party, or
any |
| 14 | | person
injured thereby may, in addition to the Department, |
| 15 | | petition for
relief
as provided in subsection (a) of this |
| 16 | | Section.
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| 17 | | (c) Whenever in the opinion of the Department any person |
| 18 | | violates
any provision
of this Act, the Department may issue a |
| 19 | | rule to show cause why an
order
to cease and desist should not |
| 20 | | be entered against the person him. The rule shall clearly
set
|
| 21 | | forth the grounds relied upon by the Department and shall |
| 22 | | provide
a period
of 7 days from the date of the rule to file an |
| 23 | | answer to the satisfaction
of the Department. Failure to |
| 24 | | answer to the satisfaction of the
Department
shall cause an |
| 25 | | order to cease and desist to be issued forthwith.
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| 26 | | (Source: P.A. 98-254, eff. 8-9-13.)
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| 1 | | Section 99. Effective date. This Section and Section 5 |
| 2 | | take effect upon becoming law.
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INDEX
| | 2 | |
Statutes amended in order of appearance
| | | 3 | | 5 ILCS 80/4.34 | | | | 4 | | 5 ILCS 80/4.39 | | | | 5 | | 225 ILCS 450/0.02 | from Ch. 111, par. 5500.02 | | | 6 | | 225 ILCS 450/0.03 | from Ch. 111, par. 5500.03 | | | 7 | | 225 ILCS 450/0.04 new | | | | 8 | | 225 ILCS 450/1 | from Ch. 111, par. 5501 | | | 9 | | 225 ILCS 450/2 | from Ch. 111, par. 5502 | | | 10 | | 225 ILCS 450/2.05 | | | | 11 | | 225 ILCS 450/2.1 | from Ch. 111, par. 5503 | | | 12 | | 225 ILCS 450/3 | from Ch. 111, par. 5504 | | | 13 | | 225 ILCS 450/4 | from Ch. 111, par. 5505 | | | 14 | | 225 ILCS 450/5.2 | | | | 15 | | 225 ILCS 450/6.1 | | | | 16 | | 225 ILCS 450/8 | from Ch. 111, par. 5509 | | | 17 | | 225 ILCS 450/9.3 | | | | 18 | | 225 ILCS 450/13 | from Ch. 111, par. 5514 | | | 19 | | 225 ILCS 450/13.5 | | | | 20 | | 225 ILCS 450/14.2 | | | | 21 | | 225 ILCS 450/14.5 | | | | 22 | | 225 ILCS 450/17 | from Ch. 111, par. 5518 | | | 23 | | 225 ILCS 450/17.1 | from Ch. 111, par. 5518.1 | | | 24 | | 225 ILCS 450/17.2 | from Ch. 111, par. 5518.2 | | | 25 | | 225 ILCS 450/20.01 | from Ch. 111, par. 5521.01 | |
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| | 1 | | 225 ILCS 450/20.1 | from Ch. 111, par. 5522 | | | 2 | | 225 ILCS 450/20.2 | from Ch. 111, par. 5523 | | | 3 | | 225 ILCS 450/20.6 | from Ch. 111, par. 5526.6 | | | 4 | | 225 ILCS 450/20.7 | | | | 5 | | 225 ILCS 450/21 | from Ch. 111, par. 5527 | | | 6 | | 225 ILCS 450/27 | from Ch. 111, par. 5533 | | | 7 | | 225 ILCS 450/30 | from Ch. 111, par. 5535 |
| | 8 | | 225 ILCS 450/16 | from Ch. 111, par. 5517 |
|