Illinois Code § 8
Illinois Code § 8. Reproduced from the official Illinois Compiled Statutes, with a citation summary, verification link, and related provisions.
§ 8.
Practicing as a licensed CPA. 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. (Source: P.A. 103-309, eff. 1-1-24.) (Text of Section after amendment by P.A. 104-228) (Section scheduled to be repealed on January 1, 2029) Sec. 8. Practicing as a licensed CPA. Persons, either individually, as members of a partnership, 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. (Source: P.A. 103-309, eff. 1-1-24; 104-228, eff. 1-1-26.)
Source: official Illinois text · Last verified 2026-08-27
At a glance
- Citation: Illinois Compiled Statutes § 8
- Jurisdiction: Illinois
- Code: Illinois Compiled Statutes
- Text: transcribed from the official source (verify below)
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Statute text is transcribed from the official Illinois Compiled Statutes. Confirm it against the primary source before relying on it:
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Common questions
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