ILCS » Chapter 225 · Act 450
Illinois Compiled Statutes

225 ILCS 450/27 (2026)

Confidentiality of licensee's and registrant's records

✓ current as of May 2026
Find cases: SyfertCases citing this section IL-ILGAilga.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar
(225 ILCS 450/27) (from Ch. 111, par. 5533)
    (Section scheduled to be repealed on January 1, 2029)
    Sec. 27. Confidentiality of licensee's and registrant's records. A licensed or registered CPA shall not be required by any court to divulge information or evidence which has been obtained in the licensee or registrant's confidential capacity as a licensed or registered CPA. This Section shall not apply to any investigation or hearing undertaken pursuant to this Act.
(Source: P.A. 103-309, eff. 1-1-24.)

    
Notes of Decisions
Cited in 7 cases (1 in the last 5 years), 1997–2021 · leading case: Brunton v. Kruger, 2015 IL 117663 (Ill. 2015).
Sort: Relevance Newest Treatment
Brunton v. Kruger, 2015 IL 117663 (Ill. 2015). · cites it 3× “Tibble, who represented the accounting firm of Striegel, Knobloch & Company, LLC, cited the accountant’s privilege provision of the Illinois Public Accounting Act (225 ILCS 450/27 (West 2012)), as the basis for his refusal to comply.”
Brunton v. Kruger, 2015 IL 117663 (Ill. 2015). · cites it 4× “Tibble, who represented the accounting firm of Striegel, Knobloch & Company, LLC, cited the accountant’s privilege provision of the Illinois Public Accounting Act (225 ILCS 450/27 (West 2012)) as the basis for his refusal to comply.”
Brunton v. Kruger, 2014 IL App (4th) 130421 (Ill. App. Ct. 2014). · cites it 10× “Striegel believes, however, that the accountant-client privilege in section 27 of the Illinois Public Accounting Act (225 ILCS 450/27 (West 2012)) protects those documents from disclosure in a judicial proceeding.”
Bill Daily, M.D., & Cardiothoracic Surgery Assocs., P.C. v. Greensfelder, Hemker & Gale, P.C., 2018 IL App (5th) 150384 (Ill. App. Ct. 2018). · cites it 2× “"At Issue" Waiver of Attorney-Client Privilege ¶ 22 We begin with the issue of whether the documents referenced in Daily, Stinson, and Padberg's privilege logs are discoverable based on the "at issue" waiver of the attorney-client privilege.”
People Ex Rel. Birkett v. City of Chicago, 686 N.E.2d 66 (Ill. App. Ct. 1997). “, 735 ILCS 5/8 — 803 (West 1994) (clergy communications); 225 ILCS 450/27 (West 1994) (accountant communications); 735 ILCS 5/8 — 802 (West 1994) (physician-patient communications); 725 ILCS 125/6 (West 1994) (interspousal communication in criminal cases).”
Swanson v. Piramal Glass-USA Inc. (C.D. Ill. 2021). “The Movants’ assert a claim of privilege under the Missouri accountant/client privilege.”
People ex rel. Birkett v. City of Chicago (Ill. App. Ct. 1997). “, 735 ILCS 5/8--803 (West 1994) (clergy communications); 225 ILCS 450/27 (West 1994) (accountant communications); 735 ILCS 5/8--802 (West 1994) (physician-patient communications); 725 ILCS 125/6 (West 1994) (interspousal communication in criminal cases).”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.