(a) It shall be unlawful for any licensee to intentionally mislead a company that is not required to file periodic information, documents, and reports pursuant to the federal Securities Exchange Act of 1934 by falsifying records it creates as part of an audit of the company. (b) A person who violates this Section is guilty of a Class 4 felony.
225 ILCS 450/30.6
Misleading behavior by licensees
Known as the Illinois Public Accounting Act
The act spans §§ 225-450-0-01 to 225-450-9-3 (64 sections).
P.A. 98-254, eff. 8-9-13.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.