§ 1400.210

Ill. Admin. Code tit. 23, § 1400.210

Granting Variances

Effective Sep 26, 199721 Ill. Reg. 13315AUTHORITY: Implementing and authorized by Sections 2 and 26 of the Illinois Public Accounting Act [225 ILCS 450].BOARD OF EXAMINERS

a) the provision from which the variance is granted is not statutorily mandated;
b) no party will be injured by the granting of the variance; and
c) the rule from which the variance is granted would, in the particular case, be unreasonable or unnecessarily burdensome.

The Board may grant variances from this Part in individual cases where it finds:

(Source: Added at 21 Ill. Reg. 13315, effective September 26, 1997)