Illinois Compiled Statutes 20 Executive Branch: Article 2510 - Certified Audit Program

• Illinois Certified Audit Program Law. - 20 ILCS 2510, Section 2510-1
  Short title. This Article 2510 of the Civil Administrative Code of Illinois may be cited as the Certified Audit Program Law. (Source: P.A. 92-456,...
• Illinois Certified Audit Program Law. - 20 ILCS 2510, Section 2510-3
  Findings. The General Assembly finds that: (1) Voluntary compliance is the cornerstone of an effective tax system. (2) Despite attempts by the General Assembly,...
• Illinois Certified Audit Program Law. - 20 ILCS 2510, Section 2510-5
  Definitions. As used in this Article: "Certification program" means an instructional curriculum, examination, and process for certification, recertification, and revocation of certification of certified...
• Illinois Certified Audit Program Law. - 20 ILCS 2510, Section 2510-10
  Certified audit project. (a) Subject to appropriation, the Department is authorized to initiate a certified audit pilot project to further enhance tax compliance reviews...
• Illinois Certified Audit Program Law. - 20 ILCS 2510, Section 2510-15
  Practitioner responsibilities. Any practitioner responsible for planning, directing, or conducting a certified audit or reporting on a participating taxpayer's tax compliance shall be a...
• Illinois Certified Audit Program Law. - 20 ILCS 2510, Section 2510-20
  Notification. (a) A qualified practitioner shall notify the Department of an engagement to perform a certified audit and shall provide the Department with the...
• Illinois Certified Audit Program Law. - 20 ILCS 2510, Section 2510-25
  Audit performance and review. (a) Upon the Department's designation of the agreed-upon procedures to be followed by a practitioner in a certified audit, the...
• Illinois Certified Audit Program Law. - 20 ILCS 2510, Section 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...

Last modified: February 18, 2015