Illinois General Assembly - Illinois Compiled Statutes

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225 ILCS 450/8

(225 ILCS 450/8) (from Ch. 111, par. 5509)

(Text of Section before amendment by P.A. 103-309)

(Section scheduled to be repealed on January 1, 2029)

Sec. 8. Practicing as a licensed CPA.

Persons,
either individually, as
members of a partnership or limited liability company, or as officers of a
corporation, who sign, affix or associate their names or any trade or assumed
names used by them 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.

(Source: P.A. 98-254, eff. 8-9-13.)

(Text of Section after amendment by P.A. 103-309)

(Section scheduled to be repealed on January 1, 2029)

Sec. 8. Practicing as a licensed CPA.

Persons,
either individually, as
members of a partnership or limited liability company, 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.

(Source: P.A. 103-309, eff. 1-1-24.)