Illinois Compiled Statutes

735 ILCS 5/8-401 (2026)

Account books and records

✓ current as of May 2026
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(735 ILCS 5/8-401) (from Ch. 110, par. 8-401)
    Sec. 8-401. Account books and records. Where in any action or proceeding, the claim or defense is founded on a book account or any other record or document, any party or interested person may testify to his or her account book, or any other record or document and the items therein contained; that the same is a book, record, or document of original entries, and that the entries therein were made by himself or herself, and are true and just; or that the same were made by a deceased person, or by a disinterested person, a non-resident person of the state at the time of the trial, and where made by such deceased or non-resident person in the usual course of trade, and of his or her duty or employment to the party so testifying; and thereupon the account book and entries or any other record or document shall be admitted as evidence in the cause. Where such book of original entries or any other record or document has been photographed, microphotographed, microfilmed, optical imaged, or otherwise reproduced either in the usual course of business, or pursuant to any statute of this State authorizing the reproduction of public records, papers or documents, and the reproduction, in either case, complies with the minimum standards of quality for permanent records approved by the State Records Commission, then such reproduction shall be deemed to be an original record, book or document for all purposes, including introduction in evidence in all courts or administrative agencies.
(Source: P.A. 87-205; 88-609, eff. 9-1-94.)

    
Notes of Decisions
Cited in 3 cases (2 in the last 5 years), 2003–2025 · leading case: In re Est. of Crawford, 2019 IL App (1st) 182703 (Ill. App. Ct. 2021).
In re Est. of Crawford, 2019 IL App (1st) 182703 (Ill. App. Ct. 2021). · cites it 8× “The court found that, “[r]egardless of whether the Claimant’s written log qualifies as a ‘book account or any other record or document’, as required by 735 ILCS 5/8-401, the Supreme Court of Illinois and the appellate courts of this state have consistently held that entries in a…”
Theofanis v. Sarrafi (Ill. App. Ct. 2003). · cites it 2× “" 735 ILCS 5/8-401 (West 2000). Thus, the section makes an account book or a similar document admissible in evidence with appropriate testimony only if a claim or defense is "founded" on the document.”
Janovski v. Janovski, 2025 IL App (2d) 240320-U (Ill. App. Ct. 2025). “However, he again cites inapplicable authority, such as federal discovery rules and federal case law addressing Brady violations.”
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