093_HB3158

 
                                     LRB093 09097 AMC 09329 b

 1        AN ACT concerning public accountants.

 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:

 4        Section 5.  The Illinois Public Accounting Act is amended
 5    by changing Sections 2, 16, and 20.1 as follows:

 6        (225 ILCS 450/2) (from Ch. 111, par. 5502)
 7        (Section scheduled to be repealed on January 1, 2014)
 8        (Text of Section before amendment by P.A. 92-457)
 9        Sec. 2.  Examinations. The  University  shall  appoint  a
10    Board of Examiners that shall determine the qualifications of
11    persons  applying  for  certificates and shall make rules for
12    and conduct examinations for determining the qualifications.
13        The Board shall consist of 9 examiners,  at  least  7  of
14    whom  shall be certified public accountants in this State who
15    have been residents of  this  State  for  at  least  5  years
16    immediately preceding their appointment.  One shall be either
17    an  accountant  of  the grade herein described or an attorney
18    licensed and residing in  this  State  and  one  shall  be  a
19    certified  public  accountant  who  is  an  active or retired
20    educator residing in this State.  The term of office of  each
21    examiner  shall be 3 years, except that upon the enactment of
22    this amendatory Act of 1993, those members currently  serving
23    on  the  Board  shall continue to serve the duration of their
24    terms, one additional examiner shall be appointed for a  term
25    of  one  year  and,  one  additional examiner for a term of 2
26    years, and 2 additional examiners for a term of 3 years.   As
27    the  term  of each examiner expires, the appointment shall be
28    filled for a term of 3 years from  the  date  of  expiration.
29    Any Board member who has served as a member for 6 consecutive
30    years  shall  not be eligible for reappointment until 2 years
31    after the end of the term in which the sixth consecutive year
 
                            -2-      LRB093 09097 AMC 09329 b
 1    of service occurred.
 2        The Board shall report annually to the General  Assembly,
 3    the Governor, and the public on its activities, including the
 4    number  of  complaints received, the number of investigations
 5    undertaken, and the number of cases in which  discipline  was
 6    imposed.
 7        The  time  and place of holding the examinations shall be
 8    determined by the Board and shall be duly advertised  by  the
 9    Board.
10        The  examination  shall test the applicant's knowledge of
11    accounting, auditing, and other related subjects, if any,  as
12    the  Board  may deem advisable.  A candidate must be examined
13    in all subjects except that a candidate who has passed  in  2
14    or  more  subjects  and  who attained a minimum grade in each
15    subject failed as may be  established  by  Board  regulations
16    shall  have  the  right  to  be  re-examined in the remaining
17    subjects  at  one  or  more  of   the   next   6   succeeding
18    examinations.
19        The  Board may in certain cases waive or defer any of the
20    requirements of this Section regarding the  circumstances  in
21    which  the various Sections of the examination must be passed
22    upon a showing that, by reasons of circumstances  beyond  the
23    applicant's  control,  the  applicant  was unable to meet the
24    requirement.
25        Applicants may also be required to pass an examination on
26    the rules of professional conduct,  as  determined  by  Board
27    rule to be appropriate.
28        The examinations shall be given at least twice a year.
29        Any  application,  document or other information filed by
30    or concerning an applicant and any examination grades  of  an
31    applicant  shall  be  deemed  confidential  and  shall not be
32    disclosed to anyone without the prior written  permission  of
33    the  applicant, except that it is hereby deemed in the public
34    interest that the names and addresses only of all  applicants
 
                            -3-      LRB093 09097 AMC 09329 b
 1    shall   be   a  public  record  and  be  released  as  public
 2    information.  Nothing herein shall  prevent  the  Board  from
 3    making  public announcement of the names of persons receiving
 4    certificates under this Act.
 5        The Board shall adopt all necessary and reasonable  rules
 6    and  regulations  for  the  effective  administration  of the
 7    Sections  of  this  Act  for  which  it   is   charged   with
 8    administering.   Without  limiting  the  foregoing, the Board
 9    shall adopt and prescribe rules and regulations  for  a  fair
10    and   wholly   and   impartial   method  of  determining  the
11    qualifications of applicants for examination and for  a  fair
12    and  wholly  and  impartial  method of examination of persons
13    under  Section  2  and  may  establish  rules  for   subjects
14    conditioned  and  for  the  transfer  of  credits  from other
15    jurisdictions with respect to subjects passed.
16    (Source: P.A. 88-36.)

17        (Text of Section after amendment by P.A. 92-457)
18        Sec. 2.  Examinations. The Governor shall appoint a Board
19    of Examiners  that  shall  determine  the  qualifications  of
20    persons  applying  for  certificates and shall make rules for
21    and conduct examinations for determining the qualifications.
22    The Board shall consist of not less than 9 nor more  than  11
23    examiners,  as  determined  by Board rule, including 2 public
24    members. The remainder shall be certified public  accountants
25    in  this  State  who have been residents of this State for at
26    least 5 years immediately preceding their appointment, except
27    that one shall be either a certified public accountant of the
28    grade herein described or an attorney licensed  and  residing
29    in  this State and one shall be a certified public accountant
30    who is an active or retired educator residing in this  State.
31    The  term of office of each examiner shall be 3 years, except
32    that upon the enactment of this amendatory Act  of  the  92nd
33    General  Assembly,  those  members  currently  serving on the
34    Board shall continue to serve the duration  of  their  terms,
 
                            -4-      LRB093 09097 AMC 09329 b
 1    one  additional examiner shall be appointed for a term of one
 2    year and, one additional examiner for a term of 2 years,  and
 3    any  additional  examiners for terms of 3 years.  As the term
 4    of each examiner expires, the appointment shall be filled for
 5    a term of 3 years from the date  of  expiration.   Any  Board
 6    member  who  has  served  as a member for 6 consecutive years
 7    shall not be eligible for reappointment until 2  years  after
 8    the  end  of  the term in which the sixth consecutive year of
 9    service occurred, except that members of the Board serving on
10    the effective date of this  Section  shall  be  eligible  for
11    appointment   to   one  additional  3-year  term.  Where  the
12    expiration of any member's term shall result in less  than  9
13    11  members  then  serving  on  the  Board,  the member shall
14    continue to serve until his or her successor is appointed and
15    has qualified. The Governor may terminate  the  term  of  any
16    member of the Board at any time for cause.
17        The  Board shall report annually to the General Assembly,
18    the Governor, and the public on its activities, including the
19    number of complaints received, the number  of  investigations
20    undertaken,  and  the number of cases in which discipline was
21    imposed.
22        The time and place of holding the examinations  shall  be
23    determined  by  the Board and shall be duly advertised by the
24    Board.
25        The examination shall test the applicant's  knowledge  of
26    accounting,  auditing, and other related subjects, if any, as
27    the Board may deem advisable.  A candidate must  be  examined
28    in  all  subjects except that a candidate who has passed in 2
29    or more subjects and who attained a  minimum  grade  in  each
30    subject  failed  as  may  be established by Board regulations
31    shall have the right  to  be  re-examined  in  the  remaining
32    subjects   at   one   or   more  of  the  next  6  succeeding
33    examinations.
34        The Board may in certain cases waive or defer any of  the
 
                            -5-      LRB093 09097 AMC 09329 b
 1    requirements  of  this Section regarding the circumstances in
 2    which the various Sections of the examination must be  passed
 3    upon  a  showing that, by reasons of circumstances beyond the
 4    applicant's control, the applicant was  unable  to  meet  the
 5    requirement.
 6        On  and  after July 1, 2004, applicants shall may also be
 7    required to pass an examination on the rules of  professional
 8    conduct,  as  determined  by  Board  rule  to be appropriate,
 9    before they may be  awarded  a  certificate  as  a  certified
10    public accountant.
11        The examinations shall be given at least twice a year.
12        Any  application,  document or other information filed by
13    or concerning an applicant and any examination grades  of  an
14    applicant  shall  be  deemed  confidential  and  shall not be
15    disclosed to anyone without the prior written  permission  of
16    the  applicant, except that it is hereby deemed in the public
17    interest that the names and addresses only of all  applicants
18    shall   be   a  public  record  and  be  released  as  public
19    information.  Nothing herein shall  prevent  the  Board  from
20    making  public announcement of the names of persons receiving
21    certificates under this Act.
22        The Board shall adopt all necessary and reasonable  rules
23    and regulations for the effective administration of this Act.
24    Without  limiting  the  foregoing,  the Board shall adopt and
25    prescribe rules and regulations for a  fair  and  wholly  and
26    impartial   method   of  determining  the  qualifications  of
27    applicants for examination and for  a  fair  and  wholly  and
28    impartial  method  of  examination of persons under Section 2
29    and may establish rules for subjects conditioned and for  the
30    transfer  of credits from other jurisdictions with respect to
31    subjects passed.
32    (Source: P.A. 92-457, eff. 7-1-04.)

33        (225 ILCS 450/16) (from Ch. 111, par. 5517)
 
                            -6-      LRB093 09097 AMC 09329 b
 1        (Section scheduled to be repealed on January 1, 2014)
 2        (Text of Section before amendment by P.A. 92-457)
 3        Sec. 16. Expiration and renewal of licenses;  renewal  of
 4    registration; continuing education.
 5        (a)  The  expiration  date  and  renewal  period for each
 6    license issued under this Act shall be set by rule.
 7        (b)  Every application for renewal of a  license  by  any
 8    person  who  has  been licensed under this Act for 3 years or
 9    more shall be accompanied or supported by  any  evidence  the
10    Department  shall  prescribe,  in satisfaction of completing,
11    each  3  years,  not  less  than  120  hours  of   continuing
12    professional   education   programs   in  subjects  given  by
13    continuing education sponsors registered  by  the  Department
14    upon  recommendation  of the Committee. Of the 120 hours, not
15    less than 4 hours shall be courses covering  the  subject  of
16    professional   ethics.   All  continuing  education  sponsors
17    applying to the Department for registration shall be required
18    to submit an initial nonrefundable  application  fee  set  by
19    Department rule. Each registered continuing education sponsor
20    shall  be  required  to  pay  an  annual  renewal  fee set by
21    Department rule.  Publicly supported colleges,  universities,
22    and governmental agencies located in Illinois are exempt from
23    payment of any fees required for continuing education sponsor
24    registration.    Failure by a continuing education sponsor to
25    be licensed or pay the fees prescribed in  this  Act,  or  to
26    comply  with  the  rules  and  regulations established by the
27    Department under  this  Section  regarding  requirements  for
28    continuing  education  courses  or sponsors, shall constitute
29    grounds for revocation or denial of renewal of the  sponsor's
30    registration.
31        Notwithstanding  the  preceding paragraph, the Department
32    may accept courses and sponsors approved by other states,  by
33    the  American  Institute  of Certified Public Accountants, by
34    other  state  CPA  societies,  or  by  national   accrediting
 
                            -7-      LRB093 09097 AMC 09329 b
 1    organizations  such  as  the  National  Association  of State
 2    Boards of Accountancy; provided, however,  that  the  sponsor
 3    must register with the Department and pay the required fee if
 4    its courses are presented in the State of Illinois.
 5        Failure  by  an  applicant  for renewal of a license as a
 6    public accountant to furnish the  evidence  shall  constitute
 7    grounds for disciplinary action, unless the Department in its
 8    discretion  shall  determine  the failure to have been due to
 9    reasonable cause.  The Department,  in  its  discretion,  may
10    renew  a  license  despite  failure  to  furnish  evidence of
11    satisfaction of requirements  of  continuing  education  upon
12    condition  that  the applicant follow a particular program or
13    schedule  of  continuing  education.    In   issuing   rules,
14    regulations, and individual orders in respect of requirements
15    of  continuing  education,  the  Department in its discretion
16    may, among other things, use and  rely  upon  guidelines  and
17    pronouncements  of  recognized  educational  and professional
18    associations;  may  prescribe  for  content,  duration,   and
19    organization   of   courses;  shall  take  into  account  the
20    accessibility to applicants of continuing education as it may
21    require, and any impediments to interstate practice of public
22    accounting that may result from differences  in  requirements
23    in other states; and may provide for relaxation or suspension
24    of requirements in regard to applicants who certify that they
25    do not intend to engage in the practice of public accounting,
26    and for instances of individual hardship.
27        The  Department  shall  establish by rule a means for the
28    verification  of  completion  of  the  continuing   education
29    required   by   this   Section.   This  verification  may  be
30    accomplished  through  audits  of   records   maintained   by
31    registrants;  by requiring the filing of continuing education
32    certificates  with  the  Department;  or   by   other   means
33    established by the Department.
34        The  Department  may  establish,  by rule, guidelines for
 
                            -8-      LRB093 09097 AMC 09329 b
 1    acceptance of continuing  education  on  behalf  of  licensed
 2    certified  public  accountants  taking  continuing  education
 3    courses in other jurisdictions.
 4    (Source: P.A. 87-435; 87-546; 88-36.)

 5        (Text of Section after amendment by P.A. 92-457)
 6        Sec.  16.  Expiration and renewal of licenses; renewal of
 7    registration; continuing education.
 8        (a)  The expiration date  and  renewal  period  for  each
 9    license issued under this Act shall be set by rule.
10        (b)  Every  application  for  renewal of a license by any
11    person who has been licensed under this Act for  3  years  or
12    more  shall  be  accompanied or supported by any evidence the
13    Board shall prescribe, in satisfaction of completing, each  3
14    years,  not  less  than  120  hours  of qualifying continuing
15    professional education programs.  Of the 120 hours, not  less
16    than  4  hours  shall  be  courses  covering  the  subject of
17    professional ethics. Applications for renewal by  any  person
18    who  has been licensed less than 3 years shall be accompanied
19    or supported  by  evidence  of  completion  of  20  hours  of
20    qualifying  continuing  professional  education  programs for
21    each full 6 months  since  the  date  of  licensure  or  last
22    renewal.  Qualifying  continuing  education  programs include
23    those given by continuing education sponsors registered  with
24    the Board, those given by the American Institute of CPAs, the
25    Illinois  CPA  Foundation,  and  programs  given  by sponsors
26    approved by national accrediting  organizations  approved  by
27    the  Board. All continuing education sponsors applying to the
28    Board for registration shall be required to submit an initial
29    nonrefundable  application  fee  set  by  Board  rule.   Each
30    registered  continuing education sponsor shall be required to
31    pay an annual  renewal  fee  set  by  Board  rule.   Publicly
32    supported  colleges,  universities, and governmental agencies
33    located in Illinois are  exempt  from  payment  of  any  fees
34    required   for  continuing  education  sponsor  registration.
 
                            -9-      LRB093 09097 AMC 09329 b
 1    Failure by a continuing education sponsor  to  pay  the  fees
 2    prescribed  in  this  Act,  or  to  comply with the rules and
 3    regulations established  by  the  Board  under  this  Section
 4    regarding  requirements  for  continuing education courses or
 5    sponsors, shall constitute grounds for revocation  or  denial
 6    of  renewal  of the sponsor's registration. All other courses
 7    or programs may qualify upon presentation by the licensee  of
 8    evidence satisfactory to the Board that the course or program
 9    meets all Board rules for qualifying education programs.
10        Failure  by  an  applicant  for  renewal  of a license to
11    furnish   the   evidence   shall   constitute   grounds   for
12    disciplinary action, unless the Board in its discretion shall
13    determine the failure to have been due to  reasonable  cause.
14    The  Board,  in  its  discretion, may renew a license despite
15    failure to furnish evidence of satisfaction  of  requirements
16    of  continuing  education  upon  condition that the applicant
17    follow  a  particular  program  or  schedule  of   continuing
18    education.   In  issuing  rules,  regulations, and individual
19    orders in respect of requirements  of  continuing  education,
20    the  Board in its discretion may, among other things, use and
21    rely  upon  guidelines  and  pronouncements   of   recognized
22    educational  and  professional  associations;  may  prescribe
23    rules  for  content,  duration,  and organization of courses;
24    shall take into account the accessibility  to  applicants  of
25    continuing  education  as it may require, and any impediments
26    to interstate practice of public accounting that  may  result
27    from  differences  in  requirements  in other states; and may
28    provide for  relaxation  or  suspension  of  requirements  in
29    regard  to  applicants who certify that they do not intend to
30    engage  in  the  practice  of  public  accounting,  and   for
31    instances of individual hardship.
32        The  Board  shall  establish  by  rule  a  means  for the
33    verification  of  completion  of  the  continuing   education
34    required   by   this   Section.   This  verification  may  be
 
                            -10-     LRB093 09097 AMC 09329 b
 1    accomplished  through  audits  of   records   maintained   by
 2    registrants;  by requiring the filing of continuing education
 3    certificates with the Board; or by other means established by
 4    the Board.
 5        The  Board  may  establish,  by  rule,   guidelines   for
 6    acceptance  of  continuing  education  on  behalf of licensed
 7    certified  public  accountants  taking  continuing  education
 8    courses in other jurisdictions.
 9    (Source: P.A. 92-457, eff. 7-1-04.)

10        (225 ILCS 450/20.1) (from Ch. 111, par. 5522)
11        (Section scheduled to be repealed on January 1, 2014)
12        (Text of Section before amendment by P.A. 92-457)
13        Sec.   20.1.  Investigations;   notice;   hearing.    The
14    Department  may,  upon  its  own  motion, and shall, upon the
15    verified complaint in writing of  any  person  setting  forth
16    facts   which,   if  proved,  would  constitute  grounds  for
17    disciplinary  action  as  set   forth   in   Section   20.01,
18    investigate  the  actions  of  any person. The Department may
19    refer complaints and investigations to a disciplinary body of
20    the accounting  profession  for  technical  assistance.   The
21    results  of  an  investigation  and  recommendations  of  the
22    disciplinary  body  may  be considered by the Department, but
23    shall not be  considered  determinative  and  the  Department
24    shall  not  in  any way be obligated to take any action or be
25    bound  by  the  results  of   the   accounting   profession's
26    disciplinary   proceedings.   The  Department  before  taking
27    disciplinary action, shall  afford  the  concerned  party  or
28    parties  an  opportunity  to  request  a  hearing  and  if so
29    requested shall set a time and place for  a  hearing  of  the
30    complaint.   The Department shall notify the applicant or the
31    licensed person or entity of any charges made  and  the  date
32    and  place  of the hearing of those charges by mailing notice
33    thereof to that person or entity by registered  or  certified
 
                            -11-     LRB093 09097 AMC 09329 b
 1    mail  to  the  place  last specified by the accused person or
 2    entity in the last notification to the Department,  at  least
 3    30 days prior to the date set for the hearing or by serving a
 4    written  notice  by  delivery  of  the  notice to the accused
 5    person or entity at least 15 days prior to the date  set  for
 6    the  hearing,  and  shall direct the applicant or licensee to
 7    file a written answer to the Board under oath within 20  days
 8    after  the  service of the notice and inform the applicant or
 9    licensee that failure  to  file  an  answer  will  result  in
10    default  being  taken  against  the applicant or licensee and
11    that the license or certificate may  be  suspended,  revoked,
12    placed  on  probationary status, or other disciplinary action
13    may be taken, including limiting the scope, nature or  extent
14    of  practice,  as  the  Director may deem proper. In case the
15    person fails to file an answer after receiving notice, his or
16    her license or certificate may,  in  the  discretion  of  the
17    Department,  be suspended, revoked, or placed on probationary
18    status, or the  Department  may  take  whatever  disciplinary
19    action  deemed  proper, including limiting the scope, nature,
20    or extent of the person's practice or  the  imposition  of  a
21    fine,   without  a  hearing,  if  the  act  or  acts  charged
22    constitute sufficient grounds for such action under this Act.
23    The Department shall afford the accused person or  entity  an
24    opportunity  to  be  heard  in  person  or  by counsel at the
25    hearing.  The  files  of  the  Department  relating  to   the
26    investigation   of   possible   instances   of   professional
27    misconduct  or  any  other  ground  for  discipline  shall be
28    confidential and shall not be subject to  disclosure  at  the
29    request  of any person, except upon the order of a court in a
30    pending action  or  proceeding.  At  the  conclusion  of  the
31    hearing the Committee shall present to the Director a written
32    report  of  its  finding  of  facts,  conclusions  of law and
33    recommendations.  The report shall contain a finding  whether
34    or  not  the  accused  person  violated this Act or failed to
 
                            -12-     LRB093 09097 AMC 09329 b
 1    comply  with  the  conditions  required  in  this  Act.   The
 2    Committee shall  specify  the  nature  of  the  violation  or
 3    failure  to  comply,  and  make  its  recommendations  to the
 4    Director.
 5        The report of findings of fact, conclusions  of  law  and
 6    recommendations  of  the Committee shall be the basis for the
 7    Department's disciplinary action.  If the Director  disagrees
 8    in  any  regard  with  the  report,  he may issue an order in
 9    contravention of the report.  The Director  shall  provide  a
10    written  explanation  to the Committee of any deviations from
11    their  report,  and  shall  specify  with  particularity  the
12    reasons of that action in the final order.   The  finding  is
13    not  admissible  in evidence against the person in a criminal
14    prosecution brought for the violation of this  Act,  but  the
15    hearing  and findings are not a bar to a criminal prosecution
16    brought for the violation of this Act.
17    (Source: P.A. 87-1031; 88-36.)

18        (Text of Section after amendment by P.A. 92-457)
19        Sec. 20.1.  Investigations; notice;  hearing.  The  Board
20    may,  upon  its  own  motion,  and  shall,  upon the verified
21    complaint in writing of any person setting forth facts which,
22    if proved, would constitute grounds for  disciplinary  action
23    as set forth in Section 20.01, investigate the actions of any
24    person   or  entity.  The  Board  may  refer  complaints  and
25    investigations to  a  disciplinary  body  of  the  accounting
26    profession  for  technical  assistance.   The  results  of an
27    investigation and recommendations of  the  disciplinary  body
28    may  be  considered by the Board, but shall not be considered
29    determinative and the Board shall not in any way be obligated
30    to take any  action  or  be  bound  by  the  results  of  the
31    accounting  profession's disciplinary proceedings. The Board,
32    before taking disciplinary action, shall afford the concerned
33    party or parties an opportunity to request a hearing  and  if
34    so  requested shall set a time and place for a hearing of the
 
                            -13-     LRB093 09097 AMC 09329 b
 1    complaint.  The Board  shall  notify  the  applicant  or  the
 2    licensed  person  or  entity of any charges made and the date
 3    and place of the hearing of those charges by  mailing  notice
 4    thereof  to  that person or entity by registered or certified
 5    mail to the place last specified by  the  accused  person  or
 6    entity  in  the  last  notification to the Board, at least 30
 7    days prior to the date set for the hearing or  by  serving  a
 8    written  notice  by  delivery  of  the  notice to the accused
 9    person or entity at least 15 days prior to the date  set  for
10    the  hearing,  and  shall direct the applicant or licensee to
11    file a written answer to the Board under oath within 20  days
12    after  the  service of the notice and inform the applicant or
13    licensee that failure  to  file  an  answer  will  result  in
14    default  being  taken  against  the applicant or licensee and
15    that the license or certificate may  be  suspended,  revoked,
16    placed  on  probationary status, or other disciplinary action
17    may be taken, including limiting the scope, nature or  extent
18    of practice, as the Board may deem proper. In case the person
19    fails  to  file  an answer after receiving notice, his or her
20    license or certificate may, in the discretion of  the  Board,
21    be  suspended,  revoked, or placed on probationary status, or
22    the  Board  may  take  whatever  disciplinary  action  deemed
23    proper, including limiting the scope, nature,  or  extent  of
24    the  person's practice or the imposition of a fine, without a
25    hearing, if the act or  acts  charged  constitute  sufficient
26    grounds  for  such  action  under  this  Act. The Board shall
27    afford the accused person or  entity  an  opportunity  to  be
28    heard  in  person  or by counsel at the hearing. The files of
29    the Department relating  to  the  investigation  of  possible
30    instances  of professional misconduct or any other ground for
31    discipline shall be confidential and shall not be subject  to
32    disclosure  at  the  request  of  any person, except upon the
33    order of a court in a pending action or proceeding. Following
34    the conclusion of the hearing the Board shall issue a written
 
                            -14-     LRB093 09097 AMC 09329 b
 1    order setting forth its finding of facts, conclusions of law,
 2    and penalties to be  imposed.   The  order  shall  contain  a
 3    finding  whether  or not the accused person violated this Act
 4    or failed to comply with the conditions required in this Act.
 5        The finding is not admissible  in  evidence  against  the
 6    person in a criminal prosecution brought for the violation of
 7    this  Act,  but  the  hearing and findings are not a bar to a
 8    criminal prosecution brought for the violation of this Act.
 9    (Source: P.A. 92-457, eff. 7-1-04.)

10        Section 95.  No acceleration or delay.   Where  this  Act
11    makes changes in a statute that is represented in this Act by
12    text  that  is not yet or no longer in effect (for example, a
13    Section represented by multiple versions), the  use  of  that
14    text  does  not  accelerate or delay the taking effect of (i)
15    the changes made by this Act or (ii) provisions derived  from
16    any other Public Act.

17        Section  99.  Effective date.  This Act takes effect upon
18    becoming law.