(Text of Section before amendment by P.A. 104-228)

(Section scheduled to be repealed on January 1, 2029)

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.

(from Ch. 111, par. 5509)

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