ILCS » Chapter 225 · Act 450
Illinois Compiled Statutes

225 ILCS 450/8 (2026)

Practicing as a licensed CPA

✓ current as of May 2026
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(225 ILCS 450/8) (from Ch. 111, par. 5509)
    (Section scheduled to be repealed on January 1, 2029)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.)

    
Notes of Decisions
Cited in 3 cases, 2001–2014 · leading case: Dam, Snell & Taveirne, Ltd. v. Verchota, 754 N.E.2d 464 (Ill. App. Ct. 2001).
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Dam, Snell & Taveirne, Ltd. v. Verchota, 754 N.E.2d 464 (Ill. App. Ct. 2001). “(West 1998)) as a licensed public accountant who is permitted to express opinions as to financial statements based on audits and examinations of such statements (225 ILCS 450/8 (West 1998)). Miller argues that, because she is an unlicensed accountant, she cannot perform the work…”
Brunton v. Kruger, 2014 IL App (4th) 130421 (Ill. App. Ct. 2014). “¶ 28 At the time the Eighth Circuit reached this conclusion that the accountant-client privilege covered only information the CPA obtained when auditing a financial statement, section 8 of the Illinois Public Accounting Act (225 ILCS 450/8 (West 2002)) provided as follows: “§ 8.”
Dam, Snell & Taveirne, LTD. v. Verchota (Ill. App. Ct. 2001). “(West 1998)), as a licensed public accountant who is permitted to express opinions as to financial statements based on audits and examinations of such statements (225 ILCS 450/8 (West 1998)). Miller argues that, because she is an unlicensed accountant, she cannot perform the…”
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