AUTHORITY: Implementing the Local Government Revenue Recapture Act [50 ILCS 355] authorized by Sections 2505-25 and 2505-795 of the Civil Administrative Code of Illinois (Department of Revenue Law) [20 ILCS 2505/2505-25] and [20 ILCS 2505/2505-795].DEPARTMENT OF REVENUE
a) be licensed as a certified public accountant in Illinois by the Illinois Department of Financial and Professional Regulation;
b) be properly registered by the Department, as set out in Section 850.140, including having fully paid the registration fee;
c) complete the minimum training required by the Department;
d) pass an examination as required by the Department; and
e) be properly certified by the Department, as set out in Section 850.145.
A certified public accountant who wishes to participate in the Certified Audit Pilot Program as a qualified practitioner must: