Illinois § 2510-30 Rules

Illinois Statutes

§ 2510-30 — Rules

Illinois § 2510-30

JurisdictionIllinois

TopicGOVERNMENT

Ch. 20EXECUTIVE BRANCH

Act 20 ILCS 2510/Certified Audit Program Law.

Art.Article 2510 - Certified Audit Program

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Bluebook

20 Ill. Comp. Stat. 2510-30 (2026).

Text

To implement the certified audit project, the Department shall have authority to adopt rules including, but not limited to:

(1)The availability of the certification program required for participation in the project;

(2)The requirements and basis for establishing just cause for approval or rejection of participation by taxpayers;

(3)Procedures for assessment, collection, and payment of liabilities or refund of overpayments and provisions for taxpayers to obtain informal and formal review of certified audit results;

(4)The nature, frequency, and basis for the Department's review of certified audits conducted by qualified practitioners, including the requirements for documentation, work-paper retention and access, and reporting; and (5) Requirements for conducting certified audits and for

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To implement the certified audit project, the Department shall have authority to adopt rules including, but not limited to: (1) The availability of the certification program required for participation in the project; (2) The requirements and basis for establishing just cause for approval or rejection of participation by taxpayers; (3) Procedures for assessment, collection, and payment of liabilities or refund of overpayments and provisions for taxpayers to obtain informal and formal review of certified audit results; (4) The nature, frequency, and basis for the Department's review of certified audits conducted by qualified practitioners, including the requirements for documentation, work-paper retention and access, and reporting; and (5) Requirements for conducting certified audits and for review of agreed-upon procedures.