230 ILCS 45/25-120.6: Audits and recordkeeping.

(a) Licensees shall contract with a certified public accountant to conduct an annual independent audit consistent with generally accepted accounting principles and any additional standards adopted by the Board.

(b) A licensee's fantasy contest platform must be tested and certified by an independent outside testing laboratory approved by the Board prior to commencement of fantasy contests under this Act. The licensee shall have the fantasy contest platform re-tested and certified on an annual basis.

(c) Each licensee shall maintain in a place, secure from theft, loss, or destruction, adequate records of business operations that shall be made available to the Board upon request. These records shall be held for at least as long as prescribed by the records retention schedule published by the Board, or longer if otherwise prescribed by general accounting and auditing procedures, litigation needs, or State or federal law. These records shall be maintained in a manner accessible to the Board or in a digital format prescribed by the Board.