Bill Text: IL HB2296 | 2023-2024 | 103rd General Assembly | Engrossed

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Amends the Department of Insurance Law. Provides that beginning before or on May 1, 2026, and each May 1 thereafter, the Department of Insurance shall report to the Governor and the General Assembly on health insurance coverage, affordability, and cost trends. Amends the Illinois Insurance Code. Provides that any forms and rates filed for large employer group accident and health insurance shall be automatically deemed approved after 90 days after filing. Provides that beginning plan year 2026, rate increases for all individual and small group accident and health insurance policies must be filed with the Department for approval. Provides that unreasonable rate increases or inadequate rates shall be modified or disapproved. Provides that beginning plan year 2025, the Department shall post all insurers' rate filings and summaries on the Department's website. Provides that the Department shall open a 30-day public comment period on the date that a rate filing is posted on the website. Provides that after the close of the public comment period, the Department shall issue a decision to approve, disapprove, or modify a rate filing within 60 days, and post the decision on the Department's website. Provides that the Department shall adopt rules implementing specified procedures. Defines terms. Makes conforming changes in the Health Maintenance Organization Act and the Limited Health Service Organization Act.

Spectrum: Partisan Bill (Democrat 69-0)

Status: (Passed) 2023-06-27 - Public Act . . . . . . . . . 103-0106 [HB2296 Detail]

Download: Illinois-2023-HB2296-Engrossed.html

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AN ACT concerning regulation.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Regulatory Sunset Act is amended by
changing Sections 4.34 and 4.39 as follows:
(5 ILCS 80/4.34)
Sec. 4.34. Acts and Section repealed on January 1, 2024.
The following Acts and Section of an Act are repealed on
January 1, 2024:
The Crematory Regulation Act.
The Electrologist Licensing Act.
The Illinois Certified Shorthand Reporters Act of
1984.
The Illinois Occupational Therapy Practice Act.
The Illinois Public Accounting Act.
The Private Detective, Private Alarm, Private
Security, Fingerprint Vendor, and Locksmith Act of 2004.
The Registered Surgical Assistant and Registered
Surgical Technologist Title Protection Act.
Section 2.5 of the Illinois Plumbing License Law.
The Veterinary Medicine and Surgery Practice Act of
2004.
(Source: P.A. 102-291, eff. 8-6-21.)

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(5 ILCS 80/4.39)
Sec. 4.39. Acts repealed on January 1, 2029 and December
31, 2029.
(a) The following Act is repealed on January 1, 2029:
The Environmental Health Practitioner Licensing Act.
The Illinois Public Accounting Act.
(b) The following Act is repealed on December 31, 2029:
The Structural Pest Control Act.
(Source: P.A. 100-716, eff. 8-3-18; 100-796, eff. 8-10-18;
101-81, eff. 7-12-19.)
Section 10. The Illinois Public Accounting Act is amended
by changing Sections 0.02, 0.03, 1, 2, 2.05, 2.1, 3, 4, 5.2,
6.1, 8, 9.3, 13, 13.5, 14.2, 14.5, 16, 17, 17.1, 17.2, 20.01,
20.1, 20.2, 20.6, 20.7, 21, 27, and 30 and by adding Section
0.04 as follows:
(225 ILCS 450/0.02) (from Ch. 111, par. 5500.02)
(Section scheduled to be repealed on January 1, 2024)
Sec. 0.02. Declaration of public policy. It is the policy
of this State and the purpose of this Act:
(a) to promote the dependability of information which
is used for guidance in financial transactions or for
accounting for or assessing the status or performance of
commercial and noncommercial enterprises, whether public,

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private, or governmental; and
(b) to protect the public interest by requiring that
persons engaged in the practice of public accounting be
qualified; that a public authority competent to prescribe
and assess the qualifications of public accountants be
established; and
(c) that preparing, auditing, or examining financial
statements and issuing a report expressing or disclaiming
an opinion on such statements or expressing assurance on
such statements be reserved to persons who demonstrate the
their ability and fitness to observe and apply the
standards of the accounting profession; and that the use
of accounting titles likely to confuse the public be
prohibited.
(Source: P.A. 98-254, eff. 8-9-13; 99-78, eff. 7-20-15.)
(225 ILCS 450/0.03) (from Ch. 111, par. 5500.03)
(Section scheduled to be repealed on January 1, 2024)
Sec. 0.03. Definitions. As used in this Act, unless the
context otherwise requires:
"Accountancy activities" means the services as set forth
in Section 8.05 of the Act.
"Address of record" means the designated address recorded
by the Department in the applicant's, licensee's, or
registrant's application file or license file maintained by
the Department's licensure maintenance unit. It is the duty of

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the applicant, licensee, or registrant to inform the
Department of any change of address, and those changes must be
made either through the Department's website or by directly
contacting the Department.
"Certification" means certification by the Board or
University or similar jurisdictions specifying an individual
has successfully passed all sections and requirements of the
Uniform Certified Public Accountant Examination and
verification of completion of 150 credit hours. Certification
by the Board or University or similar jurisdiction does not
confer the ability to use the CPA title and is not equivalent
to a registration or license under this Act.
"Compilation" means providing a service to be performed in
accordance with Statements on Standards for Accounting and
Review Services that is presented in the form of financial
statements or information that is the representation of
management or owners without undertaking to express any
assurance on the statements.
"Coordinator" means the CPA Coordinator.
"CPA" or "C.P.A." means a certified public accountant who
holds a license or registration issued by the Department or an
individual authorized to use the CPA title under Section 5.2
of this Act.
"CPA firm" means a sole proprietorship, a corporation,
registered limited liability partnership, limited liability
company, partnership, professional service corporation, or any

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other form of organization issued a license in accordance with
this Act or a CPA firm authorized to use the CPA firm title
under Section 5.2 of this Act.
"CPA (inactive)" means a licensed certified public
accountant who elects to have the Department place the
licensee's his or her license on inactive status pursuant to
Section 17.2 of this Act.
"Email address of record" means the designated email
address recorded by the Department in the applicant's
application file or the licensee's license file, as maintained
by the Department's licensure maintenance unit.
"Exam certificate" means an exam certificate issued by the
Board, the University, or a similar jurisdiction specifying
that an individual has successfully passed all sections and
requirements of the Uniform Certified Public Accountant
Examination. An exam certificate issued by the Board, the
University, or a similar jurisdiction does not confer the
ability to use the CPA title and is not equivalent to a
registration or license under this Act.
"Financial statement" means a structured presentation of
historical financial information, including, but not limited
to, related notes intended to communicate an entity's economic
resources and obligations at a point in time or the changes
therein for a period of time in accordance with generally
accepted accounting principles (GAAP) or other comprehensive
basis of accounting (OCBOA).

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"Other attestation engagements" means an engagement
performed in accordance with the Statements on Standards for
Attestation Engagements.
"Registered Certified Public Accountant" or "registered
CPA" means any person who has been issued a registration under
this Act as a Registered Certified Public Accountant.
"Report", when used with reference to financial
statements, means an opinion, report, or other form of
language that states or implies assurance as to the
reliability of any financial statements and that also includes
or is accompanied by any statement or implication that the
person or firm issuing it has special knowledge or competence
in accounting or auditing. Such a statement or implication of
special knowledge or competence may arise from use by the
issuer of the report of names or titles indicating that the
person or firm is an accountant or auditor, or from the
language of the report itself. "Report" includes any form of
language that disclaims an opinion when the form of language
is conventionally understood to imply any positive assurance
as to the reliability of the financial statements referred to
or special competence on the part of the person or firm issuing
such language; it includes any other form of language that is
conventionally understood to imply such assurance or such
special knowledge or competence.
"Licensed Certified Public Accountant" or "licensed CPA"
means any person licensed under this Act as a Licensed

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Certified Public Accountant.
"Committee" means the Public Accountant Registration and
Licensure Committee appointed by the Secretary.
"Department" means the Department of Financial and
Professional Regulation.
"License", "licensee", and "licensure" refer to the
authorization to practice under the provisions of this Act.
"Peer review" means a study, appraisal, or review of one
or more aspects of a CPA firm's or sole practitioner's
compliance with applicable accounting, auditing, and other
attestation standards adopted by generally recognized
standard-setting bodies.
"Principal place of business" means the office location
designated by the licensee from which the person directs,
controls, and coordinates one's his or her professional
services.
"Review committee" means any person or persons conducting,
reviewing, administering, or supervising a peer review
program.
"Secretary" means the Secretary of the Department of
Financial and Professional Regulation.
"University" means the University of Illinois.
"Board" means the Board of Examiners established under
Section 2.
"Registration", "registrant", and "registered" refer to
the authorization to hold oneself out as or use the title

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"Registered Certified Public Accountant" or "Certified Public
Accountant", unless the context otherwise requires.
"Peer Review Administrator" means an organization
designated by the Department that meets the requirements of
subsection (f) of Section 16 of this Act and other rules that
the Department may adopt.
(Source: P.A. 102-222, eff. 1-1-22.)
(225 ILCS 450/0.04 new)
Sec. 0.04. Address of record; email address of record.
All applicants and registrants shall:
(1) provide a valid address and email address to the
Department, 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.
(225 ILCS 450/1) (from Ch. 111, par. 5501)
(Section scheduled to be repealed on January 1, 2024)
Sec. 1. No person shall hold oneself himself or herself
out to the public in this State in any manner by using the
title "Certified Public Accountant", "Licensed Certified

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Public Accountant", "Registered Certified Public Accountant",
"Public Accountant", or use the abbreviation "C.P.A.", "CPA",
"LCPA", "RCPA", "PA", or any words or letters to indicate that
the person using the same is a licensed CPA or registered CPA,
unless the person he or she has been issued a license or
registration by the Department under this Act or is exercising
the practice privilege afforded under Section 5.2 of this Act.
(Source: P.A. 98-254, eff. 8-9-13.)
(225 ILCS 450/2) (from Ch. 111, par. 5502)
(Section scheduled to be repealed on January 1, 2024)
Sec. 2. Board of Examiners. The Governor shall appoint a
Board of Examiners that shall determine the qualifications of
persons applying for certification and shall make rules for
and conduct examinations for determining the qualifications.
The Board shall consist of 11 examiners, including 2
public members. The remainder shall be certified public
accountants in this State who have been residents of this
State for at least 5 years immediately preceding their
appointment to the Board, except that one shall be either a
certified public accountant of the grade herein described or
an attorney licensed and residing in this State and one shall
be a certified public accountant who is an active or retired
educator residing in this State. The term of office of each
examiner shall be 3 years. As the term of each examiner
expires, the appointment shall be filled for a term of 3 years

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from the date of expiration. Any Board member who has served as
a member for 6 consecutive years shall not be eligible for
reappointment until 2 years after the end of the term in which
the sixth consecutive year of service occurred, except that
members of the Board serving on the effective date of this
Section shall be eligible for appointment to one additional
3-year term. Where the expiration of any member's term shall
result in less than 11 members then serving on the Board, the
member shall continue to serve until a his or her successor is
appointed and has qualified. Except as otherwise provided in
this Section, no Board member shall serve more than 2 full
consecutive terms. Anyone appointed to the Board shall be
ineligible to be appointed to the Illinois Public Accountants
Registration and Licensure Committee appointed by the
Secretary. Appointments to fill vacancies shall be made in the
same manner as original appointments for the unexpired portion
of the vacated term. The membership of the Board shall
reasonably reflect representation from the geographic areas in
this State. The members of the Board appointed by the Governor
shall receive reasonable compensation for the member's their
necessary, legitimate, and authorized expenses in accordance
with the Governor's Travel Control Board rules and the Travel
Regulation Rules. The Governor may terminate the term of any
member of the Board at any time for cause.
Information regarding educational requirements, the
application process, the examination, and fees shall be

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available on the Board's Internet web site as well as in
printed documents available from the Board's office.
The Board shall adopt all necessary and reasonable rules
and regulations for the effective administration of this Act.
Without limiting the foregoing, the Board shall adopt and
prescribe rules and regulations for a fair and impartial
method of determining the qualifications of applicants for
examination and for a fair and impartial method of examination
of persons under Section 2 and may establish rules for
subjects conditioned and for the transfer of credits from
other jurisdictions with respect to subjects passed. The Board
shall verify completion of educational requirements for
certification as required under this Act.
The Board shall make an annual report of its activities to
the Governor and the Secretary. This report shall include a
complete operating and financial statement covering its
operations during the year, the number of examinations given,
the pass/fail ratio for examinations, and any other
information deemed appropriate. The Board shall have an audit
of its books and accounts every 2 years by the Auditor General.
(Source: P.A. 102-222, eff. 1-1-22.)
(225 ILCS 450/2.05)
(Section scheduled to be repealed on January 1, 2024)
Sec. 2.05. Public Accountant Registration and Licensure
Committee. The Secretary shall appoint a Public Accountant

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Registration and Licensure Committee consisting of 7 persons,
who shall be appointed by and shall serve in an advisory
capacity to the Secretary. A majority of the members must be
licensed CPAs in good standing and must be actively engaged in
the practice of public accounting in this State. The remaining
members must include registered CPAs in good standing in this
State and one member of the public who is not licensed or
registered under this Act or a similar Act of another
jurisdiction and who has no connection with the accounting or
public accounting profession. Four members of the Committee
shall constitute a quorum. A quorum is required for all
Committee decisions. Members shall serve 4-year terms and
until the member's their successors are appointed and
qualified. No member shall be reappointed to the Committee for
more than 2 full consecutive terms. Appointments to fill
vacancies shall be made in the same manner as original
appointments for the unexpired portion of the vacated term.
The members of the Committee appointed by the Secretary shall
receive reasonable compensation, as determined by the
Department, for the necessary, legitimate, and authorized
expenses approved by the Department. All expenses shall be
paid from the Registered Certified Public Accountants'
Administration and Disciplinary Fund. The Secretary may
terminate the appointment of any member for cause. The
Secretary shall consider the advice and recommendations of the
Committee on questions involving standards of professional

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conduct, discipline, and qualifications of applicants and
licensees under this Act.
(Source: P.A. 98-254, eff. 8-9-13.)
(225 ILCS 450/2.1) (from Ch. 111, par. 5503)
(Section scheduled to be repealed on January 1, 2024)
Sec. 2.1. Illinois Administrative Procedure Act. The
Illinois Administrative Procedure Act is hereby expressly
adopted and incorporated herein as if all of the provisions of
that Act were included in this Act, except that the provision
of subsection (d) of Section 10-65 of the Illinois
Administrative Procedure Act that provides that at hearings
the licensee has the right to show compliance with all lawful
requirements for retention, continuation or renewal of the
license is specifically excluded. For the purposes of this Act
the notice required under Section 10-25 of the Illinois
Administrative Procedure Act is deemed sufficient when mailed
to the licensee's address of record or email address of
record.
(Source: P.A. 98-254, eff. 8-9-13; 98-756, eff. 7-16-14.)
(225 ILCS 450/3) (from Ch. 111, par. 5504)
(Section scheduled to be repealed on January 1, 2024)
Sec. 3. Qualifications of applicants. The Board shall
certify applicants who successfully complete all portions of
the examination and verify completion of 150 semester credit

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hours.
(a) To be admitted to take the examination after the year
2000 and before January 1, 2023, for the purpose of
determining the qualifications of applicants for certificates
as certified public accountants under this Act, the applicants
shall be required to present proof of the successful
completion of 150 college or university semester hours of
study or the applicant's their quarter-hour or other academic
credit unit equivalent, to include a baccalaureate or higher
degree conferred by a college or university acceptable to the
Board, the total educational program to include an accounting
concentration or equivalent as determined by Board rule. In
adopting those rules, the Board shall consider, among other
things, any impediments to the interstate practice of public
accounting that may result from differences in the
requirements in other states.
(b) Beginning January 1, 2023, an applicant for the
examination shall be required to present proof of 120 college
or university semester hours of study or the applicant's their
quarter-hour or other academic credit unit equivalent, to
include a baccalaureate or higher degree conferred by a
college or university acceptable to the Board, the total
education program to include an accounting concentration or
equivalent as determined by Board rule. Applicants shall
receive certification by the Board upon successful passage of
all sections and requirements of the Uniform Certified Public

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Accountant Examination and verification of completion of
educational requirements as determined by rule.
(c) In adopting rules, the Board shall consider, among
other things, any impediments to the interstate practice of
public accounting that may result from differences in the
requirements in other states.
(Source: P.A. 102-222, eff. 1-1-22.)
(225 ILCS 450/4) (from Ch. 111, par. 5505)
(Section scheduled to be repealed on January 1, 2024)
Sec. 4. Transitional language.
(a) The provisions of this Act shall not be construed to
invalidate any certificates as certified public accountants
issued by the University under "An Act to regulate the
profession of public accountants", approved May 15, 1903, as
amended, or any certificates as Certified Public Accountants
issued by the University or the Board under Section 4 of "An
Act to regulate the practice of public accounting and to
repeal certain acts therein named", approved July 22, 1943, as
amended, which certificates shall be valid and in force as
though issued under the provisions of this Act.
(b) Before July 1, 2012, persons who have received a
Certified Public Accountant (CPA) Certificate issued by the
Board or University or holding similar certifications from
other jurisdictions with equivalent educational requirements
and examination standards may apply to the Department on forms

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supplied by the Department for and may be granted a
registration as a registered CPA from the Department upon
payment of the required fee.
(c) Beginning with the 2006 renewal, the Department shall
cease to issue a license as a Public Accountant. Any person
holding a valid license as a Public Accountant prior to
September 30, 2006 who meets the conditions for renewal of a
license under this Act, shall be issued a license as a licensed
CPA under this Act and shall be subject to continued
regulation by the Department under this Act. The Department
may adopt rules to implement this Section.
(d) The Department shall not issue any new registrations
as a registered CPA on or after July 1, 2012. After that date,
any applicant for licensure under this Act shall apply for a
license as a licensed CPA and shall meet the requirements set
forth in this Act. Any person who has been issued a
registration as a registered CPA may renew the registration
under the provisions of this Act and that person may continue
to renew or restore the registration during the registrant's
his or her lifetime, subject only to the renewal or
restoration requirements for the registration under this Act.
Such registration shall be subject to the disciplinary
provisions of this Act.
(e) (Blank).
(f) The changes made by this amendatory Act of the 102nd
General Assembly do not invalidate any certificate issued

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before the effective date of this amendatory Act of the 102nd
General Assembly.
(Source: P.A. 102-222, eff. 1-1-22.)
(225 ILCS 450/5.2)
(Section scheduled to be repealed on January 1, 2024)
Sec. 5.2. Substantial equivalency.
(a) An individual whose principal place of business is not
in this State shall have all the privileges of a person
licensed under this Act as a licensed CPA without the need to
obtain a license from the Department or to file notice with the
Department, if the individual:
(1) holds a valid license as a certified public
accountant issued by another state that the National
Qualification Appraisal Service of the National
Association of State Boards of Accountancy has verified to
be in substantial equivalence with the CPA licensure
requirements of the Uniform Accountancy Act of the
American Institute of Certified Public Accountants and the
National Association of State Boards of Accountancy; or
(2) holds a valid license as a certified public
accountant issued by another state and obtains from the
National Qualification Appraisal Service of the National
Association of State Boards of Accountancy verification
that the individual's CPA qualifications are substantially
equivalent to the CPA licensure requirements of the

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Uniform Accountancy Act of the American Institute of
Certified Public Accountants and the National Association
of State Boards of Accountancy; however, any individual
who has passed the Uniform CPA Examination and holds a
valid license issued by any other state prior to January
1, 2012 shall be exempt from the education requirements of
Section 3 of this Act for the purposes of this item (2).
(a-5) A CPA firm whose principal place of business is not
in this State shall have all the privileges of a CPA firm
licensed under this Act without the need to obtain a license
from the Department or to file notice with the Department if
the CPA firm complies with the requirements outlined in
Sections 14.4 and 16 through substantial equivalency of the
firm's their licensed state.
(b) Notwithstanding any other provision of law, an
individual or CPA firm who offers or renders professional
services under this Section, whether in person or by mail,
telephone, or electronic means, shall be granted practice
privileges in this State and no notice or other submission
must be provided by any such individual or CPA firm.
(c) An individual licensee or CPA firm of another state
exercising the privilege afforded under this Section and the
CPA firm that employs such individual licensee, if any, as a
condition of the grant of this privilege, hereby
simultaneously consents:
(1) to the personal and subject matter jurisdiction

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and disciplinary authority of the Department;
(2) to comply with this Act and the Department's rules
adopted under this Act;
(3) that in the event that the license from the state
of the individual's or CPA firm's principal place of
business is no longer valid, the individual or CPA firm
shall cease offering or rendering accountancy activities
as outlined in paragraphs (1) and (2) of Section 8.05 in
this State individually or on behalf of a CPA firm; and
(4) to the appointment of the state board that issued
the individual's or the CPA firm's license as the agent
upon which process may be served in any action or
proceeding by the Department against the individual or CPA
firm.
(d) An individual licensee who qualifies for practice
privileges under this Section who, for any entity
headquartered in this State, performs (i) a financial
statement audit or other engagement in accordance with
Statements on Auditing Standards; (ii) an examination of
prospective financial information in accordance with
Statements on Standards for Attestation Engagements; or (iii)
an engagement in accordance with Public Company Accounting
Oversight Board Auditing Standards may only do so through a
CPA firm licensed under this Act or a CPA firm with practice
privileges under this Section.
(e) A CPA firm that qualifies for practice privileges

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under this Section and, for any entity headquartered in this
State, performs the following may only do so through an
individual or individuals licensed under this Act or an
individual or individuals with practice privileges under this
Section:
(1) a financial statement audit or other engagement in
accordance with Statements on Auditing Standards;
(2) an examination of prospective financial
information in accordance with Statements on Standards for
Attestation Engagements; or
(3) an engagement in accordance with Public Company
Accounting Oversight Board auditing standards.
(Source: P.A. 100-419, eff. 8-25-17.)
(225 ILCS 450/6.1)
(Section scheduled to be repealed on January 1, 2024)
Sec. 6.1. Examinations.
(a) The examination shall test the applicant's knowledge
of accounting, auditing, and other related subjects, if any,
as the Board may deem advisable. A candidate shall be required
to pass all sections of the examination in order to qualify for
certification. A candidate may take the required test sections
individually and in any order, as long as the examination is
taken within a timeframe established by Board rule.
(b) On and after January 1, 2005, applicants shall also be
required to pass an examination on the rules of professional

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conduct for certification by the Board.
(c) Pursuant to compliance with the Americans with
Disabilities Act, the Board may provide alternative test
administration arrangements that are reasonable in the context
of the Certified Public Accountant examination for applicants
who are unable to take the examination under standard
conditions upon an applicant's submission of evidence as the
Board may require, which may include a signed statement from a
medical or other licensed medical professional, identifying
the applicant's disabilities and the specific alternative
accommodations the applicant may need. Any alteration in test
administration arrangements does not waive the requirement of
sitting for and passing the examination.
(d) Any application, document, or other information filed
by or concerning an applicant and any examination grades of an
applicant shall be deemed confidential and shall not be
disclosed to anyone without the prior written permission of
the applicant, except that the names and addresses only of all
applicants shall be a public record and be released as public
information. Nothing in this subsection shall prevent the
Board from making public announcement of the names of persons
receiving certificates under this Act.
(Source: P.A. 102-222, eff. 1-1-22.)
(225 ILCS 450/8) (from Ch. 111, par. 5509)
(Section scheduled to be repealed on January 1, 2024)

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Sec. 8. Practicing as a licensed CPA. Persons, either
individually, as members of a partnership or limited liability
company, or as officers of a corporation, who sign, affix, or
associate their names or any trade or assumed names used by the
persons them in a profession or business to any report
expressing or disclaiming an opinion on a financial statement
based on an audit or examination of that statement, or
expressing assurance on a financial statement, shall be deemed
to be in practice as licensed CPAs and are performing
accountancy activities as outlined in paragraph (1) of
subsection (a) of Section 8.05.
(Source: P.A. 98-254, eff. 8-9-13.)
(225 ILCS 450/9.3)
(Section scheduled to be repealed on January 1, 2024)
Sec. 9.3. Sharing of information. Notwithstanding any
other provision of this Act, for the purpose of carrying out
the their respective duties and responsibilities of the Board
and the Department under this Act and to effectuate the
purpose of this Act, both the Board and the Department are
authorized and directed to share information with each other
regarding those individuals and entities licensed or certified
or applying for licensure or certification under this Act.
(Source: P.A. 98-254, eff. 8-9-13.)
(225 ILCS 450/13) (from Ch. 111, par. 5514)

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(Section scheduled to be repealed on January 1, 2024)
Sec. 13. Application for licensure.
(a) A person or CPA firm that wishes to perform
accountancy activities in this State, as defined in paragraph
(1) of subsection (a) of Section 8.05 of this Act, or use the
CPA title shall make application to the Department and shall
pay the fee required by rule.
Applicants have 3 years from the date of application to
complete the application process. If the process has not been
completed in 3 years, the application shall be denied, the fee
forfeited and the applicant must reapply and meet the
requirements in effect at the time of reapplication.
(b) Any CPA firm that (i) has an office in this State that
uses the title "CPA" or "CPA firm"; (ii) has an office in this
State that performs accountancy activities, as defined in
paragraph (1) of subsection (a) of Section 8.05 of this Act; or
(iii) does not have an office in this State and does not meet
the practice privilege requirements as defined in Section 5.2
of this Act, but offers or renders services, as set forth in
subsection (e) of Section 5.2 of this Act, for a client that is
headquartered in this State must hold a license as a CPA firm
issued under this Act.
(c) (Blank).
(d) A CPA firm that is not subject to the requirements of
subsection (b) of this Section may perform professional
services that are not regulated under subsection (b) of this

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Section while using the title "CPA" or "CPA firm" in this State
without obtaining a license as a CPA firm under this Act if the
firm (i) performs such services through individuals with
practice privileges under Section 5.2 of this Act and (ii) may
lawfully perform such services in the state where those
individuals with practice privileges under Section 5.2 of this
Act have a their principal place of business.
(Source: P.A. 100-419, eff. 8-25-17.)
(225 ILCS 450/13.5)
(Section scheduled to be repealed on January 1, 2024)
Sec. 13.5. Social Security Number or individual taxpayer
identification number on license application. In addition to
any other information required to be contained in the
application, every application for an original license under
this Act shall include the applicant's Social Security Number
or individual taxpayer identification number, which shall be
retained in the agency's records pertaining to the license. As
soon as practical, the Department shall assign a customer's
identification number to each applicant for a license.
Every application for a renewal or restored license shall
require the applicant's customer identification number.
(Source: P.A. 97-400, eff. 1-1-12.)
(225 ILCS 450/14.2)
(Section scheduled to be repealed on January 1, 2024)

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Sec. 14.2. Licensure by endorsement.
(a) The Department shall issue a license as a licensed CPA
to any applicant who holds a current, valid, and unrevoked
license as a certified public accountant issued from another
state with equivalent educational requirements and examination
standards, applies to the Department on forms supplied by the
Department, and pays the required fee, provided:
(1) the individual applicant is determined by the
Department to possess qualifications substantially
equivalent to this State's current licensing requirements;
(2) at the time the applicant became licensed received
his or her license, the applicant possessed qualifications
substantially equivalent to the qualifications for
licensure then in effect in this State; or
(3) the applicant has, after passing the examination
upon which licensure his or her license to practice was
based, not less than 4 years of experience as outlined in
Section 14 of this Act within the 10 years immediately
before the application.
(b) In determining the substantial equivalency of any
state's requirements to Illinois' requirements, the Department
may rely on the determinations of the National Qualification
Appraisal Service of the National Association of State Boards
of Accountancy or such other qualification appraisal service
as it deems appropriate.
(c) Applicants have 3 years from the date of application

HB2296 Engrossed - 26 - LRB103 27672 AMQ 54049 b
to complete the application process. If the process has not
been completed in 3 years, the application shall be denied,
the fee shall be forfeited, and the applicant must reapply and
meet the requirements in effect at the time of reapplication.
(d) Any individual who is the holder of a current, valid,
and not previously disciplined license as a certified public
accountant of any state and has applied in writing to the
Department in form and substance satisfactory to the
Department for a license as a licensed CPA may perform
accountancy activities as set forth in Section 8.05 until the
earlier of the following dates:
(1) the expiration of 6 months after filing the
written application; or
(2) the denial of the application by the Department.
Any individual performing accountancy activities under
this subsection (d) shall be subject to discipline in the same
manner as an individual licensed under this Act.
(Source: P.A. 98-254, eff. 8-9-13; 98-730, eff. 1-1-15.)
(225 ILCS 450/14.5)
(Section scheduled to be repealed on January 1, 2024)
Sec. 14.5. CPA Coordinator; duties. The Secretary shall
appoint a full-time CPA Coordinator, who shall hold a
currently valid CPA license or registration. The Coordinator
shall not practice during the term of the Coordinator's his or
her appointment. The Coordinator shall be exempt from all fees

HB2296 Engrossed - 27 - LRB103 27672 AMQ 54049 b
related to the his or her CPA license or registration that come
due during the Coordinator's his or her employment. In
appointing the Coordinator, the Secretary shall give due
consideration to recommendations made by members,
organizations, and associations of the CPA and accounting
profession, if possible. The Coordinator shall:
(1) act as Chairperson of the Committee, ex officio,
without a vote;
(2) be the direct liaison between the Department, the
profession, and CPA and accounting organizations and
associations;
(3) prepare and circulate to licensees any educational
and informational material that the Department deems
necessary for providing guidance or assistance to
licensees;
(4) appoint any necessary committees to assist in the
performance of the functions and duties of the Department
under this Act; and
(5) subject to the administrative approval of the
Secretary, supervise all activities relating to the
regulation of the CPA profession.
(Source: P.A. 100-419, eff. 8-25-17.)
(225 ILCS 450/16) (from Ch. 111, par. 5517)
(Section scheduled to be repealed on January 1, 2024)
Sec. 16. Expiration and renewal of licenses; renewal of

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registration; continuing education; peer review.
(a) The expiration date and renewal period for each
license or registration issued under this Act shall be set by
rule.
(b) Every holder of a license or registration under this
Act may renew such license or registration before the
expiration date upon payment of the required renewal fee as
set by rule.
(c) Every application for renewal of a license by a
licensed CPA who has been licensed under this Act for 3 years
or more shall be accompanied or supported by any evidence the
Department shall prescribe, in satisfaction of completing
continuing professional education as prescribed by Department
rules. All continuing education sponsors applying to the
Department for registration shall be required to submit an
initial nonrefundable application fee set by Department rule.
Each registered continuing education sponsor shall be required
to pay an annual renewal fee set by Department rule. Publicly
supported colleges, universities, and governmental agencies
located in Illinois are exempt from payment of any fees
required for continuing education sponsor registration.
Failure by a continuing education sponsor to be licensed or
pay the fees prescribed in this Act, or to comply with the
rules and regulations established by the Department under this
Section regarding requirements for continuing education
courses or sponsors, shall constitute grounds for revocation

HB2296 Engrossed - 29 - LRB103 27672 AMQ 54049 b
or denial of renewal of the sponsor's registration.
(d) Licensed CPAs are exempt from the continuing
professional education requirement for the first renewal
period following the original issuance of the license.
Failure by an applicant for renewal of a license as a
licensed CPA to furnish the evidence shall constitute grounds
for disciplinary action, unless the Department in its
discretion shall determine the failure to have been due to
reasonable cause. The Department, in its discretion, may renew
a license despite failure to furnish evidence of satisfaction
of requirements of continuing education upon condition that
the applicant follow a particular program or schedule of
continuing education. In issuing rules and individual orders
in respect of requirements of continuing education, the
Department in its discretion may, among other things, use and
rely upon guidelines and pronouncements of recognized
educational and professional associations; may prescribe rules
for the content, duration, and organization of courses; shall
take into account the accessibility to applicants of such
continuing education as it may require, and any impediments to
interstate practice of public accounting that may result from
differences in requirements in other states; and may provide
for relaxation or suspension of requirements in regard to
applicants who certify that they do not intend to engage in the
performance of accountancy activities, and for instances of
individual hardship.

HB2296 Engrossed - 30 - LRB103 27672 AMQ 54049 b
The Department shall establish by rule a means for the
verification of completion of the continuing education
required by this Section. This verification may be
accomplished through audits of records maintained by
licensees; by requiring the filing of continuing education
certificates with the Department; or by other means
established by the Department.
The Department may establish, by rule, guidelines for
acceptance of continuing education on behalf of licensed CPAs
taking continuing education courses in other jurisdictions.
(e) For renewals on and after July 1, 2012, as a condition
for granting a renewal license to CPA firms and sole
practitioners who perform accountancy activities outlined in
paragraph (1) of subsection (a) of Section 8.05 under this
Act, the Department shall require that the CPA firm or sole
practitioner satisfactorily complete a peer review during the
immediately preceding 3-year period, accepted by a Peer Review
Administrator in accordance with established standards for
performing and reporting on peer reviews, unless the CPA firm
or sole practitioner is exempted under the provisions of
subsection (i) of this Section. All CPA firms or sole
practitioners required to undergo a peer review under this
Section 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

HB2296 Engrossed - 31 - LRB103 27672 AMQ 54049 b
agrees to take certain actions, if applicable; and letters
notifying the reviewed CPA firm that certain required actions
have been completed, if applicable. CPA firms and sole
practitioners shall satisfy this document submission
requirement by allowing the Peer Review Administrator to
provide the Department access to the documents through the
Association of International Certified Public Accountants'
Facilitated State Board Access within 45 days after the peer
review has been conducted. Nothing in this subsection shall
prevent the Department from requesting this documentation or
any other documentation from the licensee. A CPA firm or sole
practitioner shall, at the request of the Department, submit
to the Department a letter from the Peer Review Administrator
stating the date on which the peer review was satisfactorily
completed.
A new CPA firm or sole practitioner shall not be required
to comply with the peer review requirements for the first
license renewal. A CPA firm or sole practitioner shall comply
with the Department's rules adopted under this Act and agree
to notify the Peer Review Administrator by the report date of
the initial within 30 days after accepting an engagement for
services requiring a license under this Act and to undergo a
peer review within 18 months of the report date for the initial
after the end of the period covered by the engagement.
The requirements of this subsection (e) shall not apply to
any person providing services requiring a license under this

HB2296 Engrossed - 32 - LRB103 27672 AMQ 54049 b
Act to the extent that such services are provided in the
capacity of an employee of the Office of the Auditor General or
to a nonprofit cooperative association engaged in the
rendering of licensed service to its members only under
paragraph (3) of Section 14.4 of this Act or any of its
employees to the extent that such services are provided in the
capacity of an employee of the association.
(f) The Department shall approve only Peer Review
Administrators that the Department finds comply with
established standards for performing and reporting on peer
reviews. The Department may adopt rules establishing
guidelines for peer reviews, which shall do all of the
following:
(1) Require that a peer review be conducted by a
reviewer that is independent of the CPA firm or sole
practitioner reviewed and approved by the Peer Review
Administrator under established standards.
(2) Other than in the peer review process, prohibit
the use or public disclosure of information obtained by
the reviewer, the Peer Review Administrator, or the
Department during or in connection with the peer review
process. The requirement that information not be publicly
disclosed shall not apply to a hearing before the
Department that the CPA firm or sole practitioner requests
be public or to the information described in paragraph (3)
of subsection (i) of this Section.

HB2296 Engrossed - 33 - LRB103 27672 AMQ 54049 b
(g) If a CPA firm or sole practitioner fails to
satisfactorily complete a peer review as required by
subsection (e) of this Section or does not comply with any
remedial actions determined necessary by the Peer Review
Administrator, the Peer Review Administrator shall notify the
Department of the failure and shall submit a record with
specific references to the rule, statutory provision,
professional standards, or other applicable authority upon
which the Peer Review Administrator made its determination and
the specific actions taken or failed to be taken by the
licensee that in the opinion of the Peer Review Administrator
constitutes a failure to comply. The Department may at its
discretion or shall upon submission of a written application
by the CPA firm or sole practitioner hold a hearing under
Section 20.1 of this Act to determine whether the CPA firm or
sole practitioner has complied with subsection (e) of this
Section. The hearing shall be confidential and shall not be
open to the public unless requested by the CPA firm or sole
practitioner.
(h) The CPA firm or sole practitioner reviewed shall pay
for any peer review performed. The Peer Review Administrator
may charge a fee to each firm and sole practitioner sufficient
to cover costs of administering the peer review program.
(i) A CPA firm or sole practitioner shall not be required
to comply with the peer review requirements if any one or more
of the following conditions are met:

HB2296 Engrossed - 34 - LRB103 27672 AMQ 54049 b
(1) Within 3 years before the date of application for
renewal licensure, the sole practitioner or CPA firm has
undergone a peer review conducted in another state or
foreign jurisdiction that meets the requirements of
paragraphs (1) and (2) of subsection (f) of this Section.
The sole practitioner or CPA firm 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. CPA firms and sole practitioners
shall satisfy this document submission requirement by
allowing the Peer Review Administrator to provide the
Department access to the documents through the Association
of International Certified Public Accountants' Facilitated
State Board Access within 45 days after the peer review
has been conducted. Nothing in this subsection shall
prevent the Department from requesting this documentation
or any other documentation from the licensee. , at the
request of the Department, submit to the Department a
letter from the organization administering the most recent
peer review stating the date on which the peer review was
completed; or
(2) Within 2 years before the date of application for

HB2296 Engrossed - 35 - LRB103 27672 AMQ 54049 b
renewal licensure, the sole practitioner or CPA firm
satisfies all of the following conditions:
(A) has not accepted or performed any accountancy
activities outlined in paragraph (1) of subsection (a)
of Section 8.05 of this Act; and
(B) the firm or sole practitioner agrees to notify
the Peer Review Administrator by the date of the
initial within 30 days of accepting an engagement for
services requiring a license under this Act and to
undergo a peer review within 18 months of the report
date for the initial after the end of the period
covered by the engagement. ; or
(3) For reasons of personal health, military service,
or other good cause, the Department determines that the
sole practitioner or firm is entitled to an exemption,
which may be granted for a period of time not to exceed 12
months.
(j) If a peer review report indicates that a CPA firm or
sole practitioner complies with the appropriate professional
standards and practices set forth in the rules of the
Department and no further remedial action is required, the
Peer Review Administrator shall, after issuance of the final
letter of acceptance, destroy all working papers and documents
related to the peer review, other than report-related
documents and documents evidencing completion of remedial
actions, if any, in accordance with rules established by the

HB2296 Engrossed - 36 - LRB103 27672 AMQ 54049 b
Department.
(k) (Blank).
(Source: P.A. 100-419, eff. 8-25-17.)
(225 ILCS 450/17) (from Ch. 111, par. 5518)
(Section scheduled to be repealed on January 1, 2024)
Sec. 17. Fees; returned checks; fines. The fees for the
administration and enforcement of this Act, including, but not
limited to, original licensure, registration, renewal, and
restoration fees, shall be set by the Department by rule. The
fees shall be nonrefundable.
Any person who delivers a check or other payment to the
Department that is returned to the Department unpaid by the
financial institution upon which it is drawn shall pay to the
Department, in addition to the amount already owed to the
Department, a fine of $50. The fines imposed by this Section
are in addition to any other discipline provided under this
Act for unlicensed practice or practice on a nonrenewed
license or registration. The Department shall notify the
person that payment of fees and fines shall be paid to the
Department by certified check or money order within 30
calendar days of the notification. If, after the expiration of
30 days from the date of the notification, the person has
failed to submit the necessary remittance, the Department
shall automatically terminate the license or registration or
deny the application, without a hearing. If, after termination

HB2296 Engrossed - 37 - LRB103 27672 AMQ 54049 b
or denial, the person seeks a license or registration, the
person he or she shall apply to the Department for restoration
or issuance of the license or registration and pay all fees and
fines due to the Department. The Department may establish a
fee for the processing of an application for restoration of a
license or registration to pay all expenses of processing this
application. The Department may waive the fines due under this
Section in individual cases where the Department finds that
the fines would be unreasonable or unnecessarily burdensome.
(Source: P.A. 98-254, eff. 8-9-13.)
(225 ILCS 450/17.1) (from Ch. 111, par. 5518.1)
(Section scheduled to be repealed on January 1, 2024)
Sec. 17.1. Restoration.
(a) Any registered CPA who has permitted the registrant's
his or her registration to expire or who has had the
registrant's his or her registration on inactive status may
have the his or her registration restored by making
application to the Department and filing proof acceptable to
the Department as defined by rule of the registrant's his or
her fitness to have the his or her registration restored,
which may include sworn evidence certifying to active practice
in another jurisdiction satisfactory to the Department and by
paying the required restoration fee.
(b) Any licensed CPA who has permitted the licensee's his
or her license to expire or who has had the licensee's his or

HB2296 Engrossed - 38 - LRB103 27672 AMQ 54049 b
her license on inactive status may have the his or her license
restored by (1) making application to the Department and
filing proof acceptable to the Department as defined by rule
of the licensee's his or her fitness to have the his or her
license restored, including sworn evidence certifying to
active practice in another jurisdiction satisfactory to the
Department, (2) paying the required restoration fee, (3)
submitting proof of the required continuing education and (4)
in the case of a sole practitioner, satisfactory completion of
peer review outlined in subsection (e) of Section 16, unless
exempt from peer review under subsection (i) of Section 16.
(c) Any firm that has permitted its license to expire may
have its license restored by (1) making application to the
Department and filing proof acceptable to the Department as
defined by rule of its fitness to have its license restored,
including sworn evidence certifying to active practice in
another jurisdiction satisfactory to the Department, (2)
paying the required restoration fee, and (3) satisfactory
completion of peer review outlined in subsection (e) of
Section 16, unless exempt from peer review under subsection
(i) of Section 16.
(d) If the licensed CPA or registered CPA has not
maintained an active practice in another jurisdiction
satisfactory to the Department, the Department shall
determine, by an evaluation program established by rule, the
licensee or registrant's fitness to resume active status and

HB2296 Engrossed - 39 - LRB103 27672 AMQ 54049 b
may require the applicant to complete a period of supervised
experience.
Any licensed CPA or registered CPA whose license or
registration expired while he or she was (1) in Federal
Service on active duty with the Armed Forces of the United
States, or the State Militia called into service or training,
or (2) in training or education under the supervision of the
United States preliminary to induction into the military
service, may have the his or her license or registration
renewed reinstated or restored without paying any lapsed
renewal and restoration fees if within 2 years after honorable
termination of such service, training or education except
under conditions other than honorable, the Department is
furnished with satisfactory evidence to the effect that the
licensee or registrant has been so engaged and that the
service, training, or education has been terminated he or she
furnished the Department with satisfactory evidence to the
effect that he or she has been so engaged and that his or her
service, training, or education has been so terminated.
(Source: P.A. 98-254, eff. 8-9-13; 98-730, eff. 1-1-15.)
(225 ILCS 450/17.2) (from Ch. 111, par. 5518.2)
(Section scheduled to be repealed on January 1, 2024)
Sec. 17.2. Inactive status.
(a) Any licensed or registered CPA with an active,
unencumbered license or registration who notifies the

HB2296 Engrossed - 40 - LRB103 27672 AMQ 54049 b
Department in writing on forms prescribed by the Department,
may elect to place the his or her license or registration on an
inactive status and shall, subject to rules of the Department,
be excused from payment of renewal fees and completion of
continuing education hours until he or she notifies the
Department is notified in writing of the licensee or
registrant's his or her desire to resume active status.
(b) Any licensed CPA requesting restoration from inactive
status shall be required to pay the current renewal fee, shall
be required to submit proof of the required continuing
education, and shall be required to comply with any
requirements established by rule.
(c) Any registered CPA requesting restoration from
inactive status shall be required to pay the current renewal
fee and shall be required to comply with any requirements
established by rule.
(d) Any licensed CPA or registered CPA whose license is in
an inactive status shall not perform accountancy activities
outlined in Section 8.05 of this Act.
(e) Any licensed CPA or registered CPA whose license or
registration is in an inactive status shall not in any manner
hold oneself himself or herself out to the public as a CPA,
except in accordance with subsection (f) of this Section.
(f) Any licensed CPA whose license is in inactive status
may use the title "CPA (inactive)" if:
(1) the licensee he or she is not performing

HB2296 Engrossed - 41 - LRB103 27672 AMQ 54049 b
accountancy activities outlined in Section 8.05; or
(2) the licensee he or she is performing governance
functions on a non-profit volunteer board using the
licensee's his or her accountancy skills and competencies
and complies with the following requirements:
(A) the licensee he or she discloses to the
non-profit volunteer board and respective committees
that the his or her license is on inactive status; and
(B) the licensee he or she is not serving as an
audit committee financial expert as defined in Section
407 of the federal Sarbanes-Oxley Act of 2002.
(Source: P.A. 98-254, eff. 8-9-13.)
(225 ILCS 450/20.01) (from Ch. 111, par. 5521.01)
(Section scheduled to be repealed on January 1, 2024)
Sec. 20.01. Grounds for discipline; license or
registration.
(a) The Department may refuse to issue or renew, or may
revoke, suspend, or reprimand any registration or registrant,
any license or licensee, place a licensee or registrant on
probation for a period of time subject to any conditions the
Department may specify including requiring the licensee or
registrant to attend continuing education courses or to work
under the supervision of another licensee or registrant,
impose a fine not to exceed $10,000 for each violation,
restrict the authorized scope of practice, require a licensee

HB2296 Engrossed - 42 - LRB103 27672 AMQ 54049 b
or registrant to undergo a peer review program, assess costs
as provided for under Section 20.4, or take other disciplinary
or non-disciplinary action for any one or more of the
following:
(1) Violation of any provision of this Act or rule
adopted by the Department under this Act or violation of
professional standards.
(2) Dishonesty, fraud, or deceit in obtaining,
reinstating, or restoring a license or registration.
(3) Cancellation, revocation, suspension, denial of
licensure or registration, or refusal to renew a license
or privileges under Section 5.2 for disciplinary reasons
in any other U.S. jurisdiction, unit of government, or
government agency for any cause.
(4) Failure, on the part of a licensee under Section
13 or registrant under Section 16, to maintain compliance
with the requirements for issuance or renewal of a license
or registration or to report changes to the Department.
(5) Revocation or suspension of the right to practice
by or before any state or federal regulatory authority or
by the Public Company Accounting Oversight Board.
(6) Dishonesty, fraud, deceit, or gross negligence in
the performance of services as a licensee or registrant or
individual granted privileges under Section 5.2.
(7) Conviction by plea of guilty or nolo contendere,
finding of guilt, jury verdict, or entry of judgment or

HB2296 Engrossed - 43 - LRB103 27672 AMQ 54049 b
sentencing, including, but not limited to, convictions,
preceding sentences of supervision, conditional discharge,
or first offender probation, under the laws of any
jurisdiction of the United States that is (i) a felony or
(ii) a misdemeanor, an essential element of which is
dishonesty, or that is directly related to the practice of
public accounting.
(8) Performance of any fraudulent act while holding a
license or privilege issued under this Act or prior law.
(9) Practicing on a revoked, suspended, or inactive
license or registration.
(10) Making or filing a report or record that the
registrant or licensee knows to be false, willfully
failing to file a report or record required by State or
federal law, willfully impeding or obstructing the filing
or inducing another person to impede or obstruct only
those that are signed in the capacity of a licensed CPA or
a registered CPA.
(11) Aiding or assisting another person in violating
any provision of this Act or rules promulgated hereunder.
(12) Engaging in dishonorable, unethical, or
unprofessional conduct of a character likely to deceive,
defraud, or harm the public.
(13) Habitual or excessive use or abuse of drugs,
alcohol, narcotics, stimulants, or any other substance
that results in the inability to practice with reasonable

HB2296 Engrossed - 44 - LRB103 27672 AMQ 54049 b
skill, judgment, or safety.
(14) Directly or indirectly giving to or receiving
from any person, firm, corporation, partnership, or
association any fee, commission, rebate, or other form of
compensation for any professional service not actually
rendered.
(15) Physical illness, including, but not limited to,
deterioration through the aging process or loss of motor
skill that results in the licensee or registrant's
inability to practice under this Act with reasonable
judgment, skill, or safety.
(16) Solicitation of professional services by using
false or misleading advertising.
(17) Any conduct reflecting adversely upon the
licensee's fitness to perform services while a licensee or
individual granted privileges under Section 5.2.
(18) Practicing or attempting to practice under a name
other than the full name as shown on the license or
registration or any other legally authorized name.
(19) A finding by the Department that a licensee or
registrant has not complied with a provision of any lawful
order issued by the Department.
(20) Making a false statement to the Department
regarding compliance with continuing professional
education or peer review requirements.
(21) Failing to make a substantive response to a

HB2296 Engrossed - 45 - LRB103 27672 AMQ 54049 b
request for information by the Department within 30 days
of the request.
(b) (Blank).
(b-5) All fines or costs imposed under this Section shall
be paid within 60 days after the effective date of the order
imposing the fine or costs or in accordance with the terms set
forth in the order imposing the fine or cost.
(c) In cases where the Department of Healthcare and Family
Services has previously determined a licensee or a potential
licensee is more than 30 days delinquent in the payment of
child support and has subsequently certified the delinquency
to the Department, the Department may refuse to issue or renew
or may revoke or suspend that person's license or may take
other disciplinary or non-disciplinary action against that
person based solely upon the certification of delinquency made
by the Department of Healthcare and Family Services in
accordance with item (5) of subsection (a) of Section 2105-15
of the Department of Professional Regulation Law of the Civil
Administrative Code of Illinois.
(d) The Department may refuse to issue or may suspend
without hearing, as provided for in the Code of Civil
Procedure, the license or registration of any person who fails
to file a return, to pay a tax, penalty, or interest shown in a
filed return, or to pay any final assessment of tax, penalty,
or interest, as required by any tax Act administered by the
Illinois Department of Revenue, until such time as the

HB2296 Engrossed - 46 - LRB103 27672 AMQ 54049 b
requirements of any such tax Act are satisfied in accordance
with subsection (g) of Section 2105-15 of the Department of
Professional Regulation Law of the Civil Administrative Code
of Illinois.
(e) (Blank).
(f) The determination by a court that a licensee or
registrant is subject to involuntary admission or judicial
admission as provided in the Mental Health and Developmental
Disabilities Code will result in the automatic suspension of
the his or her license or registration. The licensee or
registrant shall be responsible for notifying the Department
of the determination by the court that the licensee or
registrant is subject to involuntary admission or judicial
admission as provided in the Mental Health and Developmental
Disabilities Code. The suspension shall end only upon a
finding by a court that the patient is no longer subject to
involuntary admission or judicial admission, the issuance of
an order so finding and discharging the patient, and the
filing of a petition for restoration demonstrating fitness to
practice.
(g) In enforcing this Section, the Department, upon a
showing of a possible violation, may compel, any licensee or
registrant or any individual who has applied for licensure
under this Act, to submit to a mental or physical examination
and evaluation, or both, which may include a substance abuse
or sexual offender evaluation, at the expense of the

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Department. The Department shall specifically designate the
examining physician licensed to practice medicine in all of
its branches or, if applicable, the multidisciplinary team
involved in providing the mental or physical examination and
evaluation, or both. The multidisciplinary team shall be led
by a physician licensed to practice medicine in all of its
branches and may consist of one or more or a combination of
physicians licensed to practice medicine in all of its
branches, licensed chiropractic physicians, licensed clinical
psychologists, licensed clinical social workers, licensed
clinical professional counselors, and other professional and
administrative staff. Any examining physician or member of the
multidisciplinary team may require any person ordered to
submit to an examination and evaluation under this Section to
submit to any additional supplemental testing deemed necessary
to complete any examination or evaluation process, including,
but not limited to, blood testing, urinalysis, psychological
testing, or neuropsychological testing. The Department may
order the examining physician or any member of the
multidisciplinary team to provide to the Department any and
all records, including business records, that relate to the
examination and evaluation, including any supplemental testing
performed. The Department may order the examining physician or
any member of the multidisciplinary team to present testimony
concerning this examination and evaluation of the licensee,
registrant, or applicant, including testimony concerning any

HB2296 Engrossed - 48 - LRB103 27672 AMQ 54049 b
supplemental testing or documents relating to the examination
and evaluation. No information, report, record, or other
documents in any way related to the examination and evaluation
shall be excluded by reason of any common law or statutory
privilege relating to communication between the licensee,
registrant, or applicant and the examining physician or any
member of the multidisciplinary team. No authorization is
necessary from the individual ordered to undergo an evaluation
and examination for the examining physician or any member of
the multidisciplinary team to provide information, reports,
records, or other documents or to provide any testimony
regarding the examination and evaluation.
The individual to be examined may have, at the
individual's his or her own expense, another physician of the
individual's his or her choice present during all aspects of
the examination. Failure of any individual to submit to mental
or physical examination and evaluation, or both, when
directed, shall result in an automatic suspension, without
hearing, until such time as the individual submits to the
examination. If the Department finds a licensee, registrant,
or applicant unable to practice because of the reasons set
forth in this Section, the Department shall require such
licensee, registrant, or applicant to submit to care,
counseling, or treatment by physicians approved or designated
by the Department, as a condition for continued, reinstated,
or renewed licensure to practice.

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When the Secretary immediately suspends a license or
registration under this Section, a hearing upon such person's
license or registration must be convened by the Department
within 15 days after such suspension and completed without
appreciable delay. The Department shall have the authority to
review the subject's record of treatment and counseling
regarding the impairment, to the extent permitted by
applicable federal statutes and regulations safeguarding the
confidentiality of medical records.
Individuals licensed or registered under this Act,
affected under this Section, shall be afforded an opportunity
to demonstrate to the Department that they can resume practice
in compliance with acceptable and prevailing standards under
the provisions of the individual's their license or
registration.
(Source: P.A. 100-872, eff. 8-14-18.)
(225 ILCS 450/20.1) (from Ch. 111, par. 5522)
(Section scheduled to be repealed on January 1, 2024)
Sec. 20.1. Investigations; notice; hearing.
(a) The Department may investigate the actions of an
applicant, person, or entity holding or claiming to hold a
license.
(b) The Department shall, before revoking, suspending,
placing on probation, reprimanding, or taking any other
disciplinary or non-disciplinary action under Section 20.01 of

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this Act, at least 30 days before the date set for the hearing,
(i) notify the accused in writing of the charges made and the
time and place for the hearing on the charges, (ii) direct the
accused him or her to file a written answer to the charges with
the Department under oath within 20 days after the service on
him or her of the notice is made, and (iii) inform the accused
that, if the Department he or she fails to receive an answer,
default shall be taken against the accused him or her or the
accused's that his or her license or registration may be
suspended, revoked, placed on probationary status, or other
disciplinary action taken with regard to the licensee,
including limiting the scope, nature, or extent of the
accused's his or her practice, as the Department may consider
proper.
(c) With respect to determinations by a Peer Review
Administrator duly appointed by the Department under
subsection (f) of Section 16 of this Act that a licensee has
failed to satisfactorily complete a peer review as required
under subsection (e) of Section 16, the Department may
consider the Peer Review Administrator's findings of fact as
prima facie evidence, and upon request by a licensee for a
hearing the Department shall review the record presented and
hear arguments by the licensee or the licensee's counsel but
need not conduct a trial or hearing de novo or accept
additional evidence.
(d) At the time and place fixed in the notice, the

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Department shall proceed to hear the charges and the parties
or the parties' their counsel shall be accorded ample
opportunity to present any pertinent statements, testimony,
evidence, and arguments. The Department may continue the
hearing from time to time.
(e) In case the person, after receiving the notice, fails
to file an answer, the his or her license or registration may,
in the discretion of the Department, be suspended, revoked,
placed on probationary status, or the Department may take
whatever disciplinary action considered proper, including
limiting the scope, nature, or extent of the person's practice
or the imposition of a fine, without a hearing, if the act or
acts charged constitute sufficient grounds for that action
under this Act. The written notice may be served by regular
registered or certified mail to the licensee or registrant's
address of record or electronically to the licensee's email
address of record.
(Source: P.A. 98-254, eff. 8-9-13.)
(225 ILCS 450/20.2) (from Ch. 111, par. 5523)
(Section scheduled to be repealed on January 1, 2024)
Sec. 20.2. Subpoenas; depositions; oaths.
(a) The Department may subpoena and bring before it any
person to take the oral or written testimony or compel the
production of any books, papers, records, or any other
documents that the Secretary or the Secretary's his or her

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designee deems relevant or material to any investigation or
hearing conducted by the Department with the same fees and
mileage as prescribed in civil cases in circuit courts of this
State and in the same manner as prescribed by this Act and its
rules.
(b) The Secretary, any member of the Committee designated
by the Secretary, a certified shorthand reporter, or any
hearing officer appointed may administer oaths at any hearing
which the Department conducts. Notwithstanding any statute or
Department rule to the contrary, all requests for testimony,
production of documents, or records shall be in accordance
with this Act.
(Source: P.A. 98-254, eff. 8-9-13.)
(225 ILCS 450/20.6) (from Ch. 111, par. 5526.6)
(Section scheduled to be repealed on January 1, 2024)
Sec. 20.6. Hearing officer. Notwithstanding the provisions
of Section 20.2 of this Act, the Secretary shall have the
authority to appoint any attorney duly licensed to practice
law in the State of Illinois to serve as the hearing officer in
any disciplinary action.
The hearing officer shall have full authority to conduct
the hearing. The hearing officer shall report the hearing
officer's his findings of fact, conclusions of law, and
recommendations to the Committee and the Secretary.
(Source: P.A. 98-254, eff. 8-9-13.)

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(225 ILCS 450/20.7)
(Section scheduled to be repealed on January 1, 2024)
Sec. 20.7. Findings and recommendations.
(a) The Committee shall review the report of the hearing
officer and present its findings of fact, conclusions of law,
and recommendations to the Secretary. The report of the
findings and recommendations of the Committee shall be the
basis for the Secretary's order for refusing to issue,
restore, or renew a license or registration, or otherwise
discipline a licensee or registrant.
(b) If the Secretary disagrees in any regard with the
report of the Committee or hearing officer, the Secretary he
or she may issue an order contrary to the report.
(c) The findings are not admissible in evidence against
the person in a criminal prosecution brought for the violation
of this Act, but the hearing and findings are not a bar to a
criminal prosecution brought for the violation of this Act.
(Source: P.A. 98-254, eff. 8-9-13.)
(225 ILCS 450/21) (from Ch. 111, par. 5527)
(Section scheduled to be repealed on January 1, 2024)
Sec. 21. Administrative review; certification of record;
order as prima facie proof.
(a) All final administrative decisions of the Department
hereunder shall be subject to judicial review pursuant to the

HB2296 Engrossed - 54 - LRB103 27672 AMQ 54049 b
provisions of the Administrative Review Law, and all
amendments and modifications thereof, and the rules adopted
pursuant thereto. The term "administrative decision" is
defined as in Section 3-101 of the Code of Civil Procedure.
Proceedings for judicial review shall be commenced in the
Circuit Court of the county in which the party applying for
review resides; provided, that if such party is not a resident
of this State, the venue shall be in Sangamon, Champaign, or
Cook County.
(b) The Department shall not be required to certify any
record to the court or file any answer in court or otherwise
appear in any court in a judicial review proceeding, unless
and until the Department has received from the plaintiff
payment of the costs of furnishing and certifying the record,
which costs shall be established by the Department. Exhibits
shall be certified without cost. Failure on the part of the
plaintiff to file such receipt in court shall be grounds for
dismissal of the action.
(c) An order of disciplinary action or a certified copy
thereof, over the seal of the Department and purporting to be
signed by the Secretary or authorized agent of the Secretary,
shall be prima facie proof, subject to being rebutted, that:
(1) the signature is the genuine signature of the
Secretary or authorized agent of the Secretary;
(2) the Secretary or authorized agent of the Secretary
is duly appointed and qualified; and

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(3) the Committee and the members thereof are
qualified to act.
(Source: P.A. 98-254, eff. 8-9-13.)
(225 ILCS 450/27) (from Ch. 111, par. 5533)
(Section scheduled to be repealed on January 1, 2024)
Sec. 27. Confidentiality of licensee's and registrant's
records. A licensed or registered CPA shall not be required by
any court to divulge information or evidence which has been
obtained by him in the licensee or registrant's his
confidential capacity as a licensed or registered CPA. This
Section shall not apply to any investigation or hearing
undertaken pursuant to this Act.
(Source: P.A. 98-254, eff. 8-9-13.)
(225 ILCS 450/30) (from Ch. 111, par. 5535)
(Section scheduled to be repealed on January 1, 2024)
Sec. 30. Injunctions; cease and desist.
(a) If any person or entity violates any provision of this
Act, the Secretary may, in the name of the people of the State
of Illinois by the Attorney General of the State of Illinois or
the State's Attorney of any county in which the violation is
alleged to have occurred, petition for an order enjoining the
violation or for an order enforcing compliance with this Act.
Upon the filing of a verified petition in court, the court may
issue a temporary restraining order, without notice or bond,

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and may preliminarily and permanently enjoin the violation. If
it is established that the person has violated or is violating
the injunction, the court may punish the offender for contempt
of court. The injunction proceeding shall be in addition to
and not in lieu of any penalties or other remedies provided by
this Act. No injunction shall issue under this section against
any person for any act exempted under Section 11 of this Act.
(b) If any person shall practice as a licensed CPA or a
registered CPA or hold oneself himself or herself out as a
licensed CPA or registered CPA without being licensed or
registered under the provisions provision of this Act then any
licensed CPA or registered CPA, any interested party, or any
person injured thereby may, in addition to the Department,
petition for relief as provided in subsection (a) of this
Section.
(c) Whenever in the opinion of the Department any person
violates any provision of this Act, the Department may issue a
rule to show cause why an order to cease and desist should not
be entered against the person him. The rule shall clearly set
forth the grounds relied upon by the Department and shall
provide a period of 7 days from the date of the rule to file an
answer to the satisfaction of the Department. Failure to
answer to the satisfaction of the Department shall cause an
order to cease and desist to be issued forthwith.
(Source: P.A. 98-254, eff. 8-9-13.)
Section 99. Effective date. This Section and Section 5

HB2296 Engrossed - 57 - LRB103 27672 AMQ 54049 b
take effect upon becoming law.
HB2296 Engrossed - 58 - LRB103 27672 AMQ 54049 b
INDEX
Statutes amended in order of appearance
5 ILCS 80/4.34
5 ILCS 80/4.39
225 ILCS 450/0.02 from Ch. 111, par. 5500.02
225 ILCS 450/0.03 from Ch. 111, par. 5500.03
225 ILCS 450/0.04 new
225 ILCS 450/1 from Ch. 111, par. 5501
225 ILCS 450/2 from Ch. 111, par. 5502
225 ILCS 450/2.05
225 ILCS 450/2.1 from Ch. 111, par. 5503
225 ILCS 450/3 from Ch. 111, par. 5504
225 ILCS 450/4 from Ch. 111, par. 5505
225 ILCS 450/5.2
225 ILCS 450/6.1
225 ILCS 450/8 from Ch. 111, par. 5509
225 ILCS 450/9.3
225 ILCS 450/13 from Ch. 111, par. 5514
225 ILCS 450/13.5
225 ILCS 450/14.2
225 ILCS 450/14.5
225 ILCS 450/17 from Ch. 111, par. 5518
225 ILCS 450/17.1 from Ch. 111, par. 5518.1
225 ILCS 450/17.2 from Ch. 111, par. 5518.2
225 ILCS 450/20.01 from Ch. 111, par. 5521.01
HB2296 Engrossed - 59 - LRB103 27672 AMQ 54049 b
225 ILCS 450/20.1 from Ch. 111, par. 5522
225 ILCS 450/20.2 from Ch. 111, par. 5523
225 ILCS 450/20.6 from Ch. 111, par. 5526.6
225 ILCS 450/20.7
225 ILCS 450/21 from Ch. 111, par. 5527
225 ILCS 450/27 from Ch. 111, par. 5533
225 ILCS 450/30 from Ch. 111, par. 5535
225 ILCS 450/16 from Ch. 111, par. 5517