Persons, either individually, as members of a partnership, or as officers of a corporation, who sign, affix, or associate names or any trade or assumed names used by the persons 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.
225 ILCS 450/8
Practicing as a licensed CPA
Known as the Illinois Public Accounting Act
The act spans §§ 225-450-0-01 to 225-450-9-3 (64 sections).
P.A. 103-309, eff. 1-1-24; 104-228, eff. 1-1-26.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.