50 ILCS 355/10-45

To implement the certified audit project, the Department shall have authority to adopt rules, including, but not limited to: (1) rules concerning the availability of the certification program required for participation in the project; (2) rules concerning the requirements and basis for establishing just cause for approval or rejection of participation by taxpayers; (3) rules setting forth procedures for assessment, collection, and payment of liabilities or refund of overpayments and provisions for taxpayers to obtain informal and formal review of certified audit results; (4) rules concerning the nature, frequency, and basis for the Department's review of certified audits conducted by qualified practitioners, including the requirements for documentation, work-paper retention and access, and reporting; and (5) rules setting forth requirements for conducting certified audits and for review of agreed-upon procedures.