Section 1400.117  Examinations − Penalties for Violation of Non-Disclosure Provisions

Any person who violates the confidentiality statement set forth in Section 1400.110 shall be subject to the following penalties:

a)         A candidate who violates the provisions of the confidentiality statement required in Section 1400.110 shall be banned from sitting for the Illinois CPA examination for a period of not less than three years. If the violator sits for the examination, his or her examination shall be considered null and void, and any grades obtained by the violator shall likewise be considered null and void. The Board shall also forward the violator's name to the AICPA, the National Association of State Boards of Accountancy, and other state boards as appropriate, advising them of the violation and the penalty imposed by the Board.

b)         Penalties Non-Exclusive.  The penalties provided for in this Section are in addition to any and all other penalties that may otherwise be provided by law.  Nothing in this Part shall be construed to in any way limit other remedies, including but not limited to injunctive relief and liability for compensatory damages sustained by the Board, AICPA or others.

(Source:  Amended at 45 Ill. Reg. 2466, effective February 11, 2021)