{"data":{"id":"us-il/20-ilcs-2510-2510-30","jurisdiction":"us-il","citation":"20 ILCS 2510/2510-30","heading":"Rules.","body":"To implement the certified audit project, the Department shall have authority to adopt rules including, but not limited to:\n(1) The availability of the certification program required for participation in the project;\n(2) The requirements and basis for establishing just cause for approval or rejection of participation by taxpayers;\n(3) Procedures for assessment, collection, and payment of liabilities or refund of overpayments and provisions for taxpayers to obtain informal and formal review of certified audit results;\n(4) The nature, frequency, and basis for the Department's review of certified audits conducted by qualified practitioners, including the requirements for documentation, work-paper retention and access, and reporting; and\n(5) Requirements for conducting certified audits and for review of agreed-upon procedures.","path":["CHAPTER 20 EXECUTIVE BRANCH","Certified Audit Program Law."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=341\u0026ChapterID=5\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:15Z","sha256":"bbcb82c276d8be13f0bad8e440c896f1f17540239fe93ca33b3e4d429aadc362","source_id":"us-il","stale":false,"prev":"us-il/20-ilcs-2510-2510-25","next":"us-il/20-ilcs-2515-1"},"notice":"GroundRules: Original legal text. Not legal advice."}