ILCS » Chapter 225 · Act 450
Illinois Compiled Statutes

225 ILCS 450/8.05 (2026)

Accountancy activities

✓ current as of May 2026
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(225 ILCS 450/8.05)
    (Section scheduled to be repealed on January 1, 2029)
    Sec. 8.05. Accountancy activities.
    (a) Accountancy activities are services performed by a CPA, including:
        (1) signing, affixing, or associating the names used
    
by a person or CPA firm to any report expressing an assurance on a financial statement or disclaiming an opinion on a financial statement based on an audit or examination of that statement or to express assurance on a financial statement;
        (2) other attestation engagements not otherwise
    
defined in paragraph (1); or
        (3) offering to perform or performing one or more
    
types of the following services involving the use of professional skills or competencies: accounting, management, financial or consulting services, compilations, internal audit, preparation of tax returns, furnishing advice on tax matters, bookkeeping, or representations of taxpayers; this includes the teaching of any of these areas at the college or university level.
    (b) If offering or performing accountancy activities using the CPA title set forth in paragraphs (1), (2), and (3) of subsection (a) of this Section, then:
        (1) the activities identified in paragraph (1) of
    
subsection (a) may only be performed by licensed CPAs;
        (2) the activities identified in paragraph (2) of
    
subsection (a) may only be performed by licensed or registered CPAs; and
        (3) the activities identified in paragraph (3) of
    
subsection (a) are not restricted to licensed or registered CPAs, subject to the provisions of Section 9 of this Act.
(Source: P.A. 98-254, eff. 8-9-13; 98-730, eff. 1-1-15.)

    
Notes of Decisions
Cited in 4 cases, 2014–2019 · leading case: Brunton v. Kruger, 2015 IL 117663 (Ill. 2015).
Sort: Relevance Newest Treatment
Brunton v. Kruger, 2015 IL 117663 (Ill. 2015). · cites it 2× “9, 2013) (adding 225 ILCS 450/8.05))), to provide estate planning services (id.”
Mitchell v. Stonecasters, LLC, 2018 IL App (2d) 180127 (Ill. App. Ct. 2018). · cites it 3× “(b) If offering or performing accountancy activities using the CPA title set forth in paragraphs (1), (2), and (3) of subsection (a) of this Section, then : (1) the activities identified in paragraph (1) of subsection (a) may only be performed by licensed CPAs; (2) the…”
Brunton v. Kruger, 2014 IL App (4th) 130421 (Ill. App. Ct. 2014). · cites it 2× “9, 2013) (adding 225 ILCS 450/8.05)), confirms the smallness of section 27’s coverage.”
Mitchell v. Stonecasters, LLC, 2018 IL App (2d) 180127 (Ill. App. Ct. 2019). · cites it 3× “) 225 ILCS 450/8.05 (West 2016). In Brunton v.”
— 225 ILCS 450/8.05(a) — 1 case
Brunton v. Kruger, 2015 IL 117663 (Ill. 2015). “9, 2013) (adding 225 ILCS 450/8.05))), to provide estate planning services (id.”
— 225 ILCS 450/8.05(a)(3) — 2 cases
Mitchell v. Stonecasters, LLC, 2018 IL App (2d) 180127 (Ill. App. Ct. 2018). “(b) If offering or performing accountancy activities using the CPA title set forth in paragraphs (1), (2), and (3) of subsection (a) of this Section, then : (1) the activities identified in paragraph (1) of subsection (a) may only be performed by licensed CPAs; (2) the…”
Mitchell v. Stonecasters, LLC, 2018 IL App (2d) 180127 (Ill. App. Ct. 2019). “) 225 ILCS 450/8.05 (West 2016). In Brunton v.”
— 225 ILCS 450/8.05(b)(1) — 1 case
Brunton v. Kruger, 2014 IL App (4th) 130421 (Ill. App. Ct. 2014). “9, 2013) (adding 225 ILCS 450/8.05)), confirms the smallness of section 27’s coverage.”
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