{"data":{"id":"us-il/225-ilcs-450-8","jurisdiction":"us-il","citation":"225 ILCS 450/8","heading":"Practicing as a licensed CPA.","body":"(Section scheduled to be repealed on January 1, 2029)\nPersons, either individually, as members of a partnership, or as officers of a corporation, who sign, affix, or associate names or any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.","path":["CHAPTER 225 PROFESSIONS, OCCUPATIONS, AND BUSINESS OPERATIONS","Illinois Public Accounting Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=1363\u0026ChapterID=24\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:32Z","sha256":"db6bcb151ad3ce7e500f52b63dd4807b68f78fff265d9f18c77370132556691d","source_id":"us-il","stale":false,"prev":"us-il/225-ilcs-450-7","next":"us-il/225-ilcs-450-8.05"},"notice":"GroundRules: Original legal text. Not legal advice."}