Illinois General Assembly - Illinois Compiled Statutes

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20 ILCS 2510/2510-30

(20 ILCS 2510/2510-30)

Sec. 2510-30.

Rules.

To implement the certified audit project, the
Department shall have
authority to adopt rules
including, but not limited to:

(1) The availability of the certification program

required for participation in the project;

(2) The requirements and basis for establishing just

cause for approval or rejection of participation by taxpayers;

(3) 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) 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) Requirements for conducting certified audits and

for review of agreed-upon procedures.

(Source: P.A. 92-456, eff. 8-21-01.)