(50 ILCS 355/10-45)
    Sec. 10-45. Rules. 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.
(Source: P.A. 101-628, eff. 6-1-20.)