AUTHORITY: Implementing and authorized by Sections 2 and 26 of the Illinois Public Accounting Act [225 ILCS 450].
SOURCE: Emergency rule at 5 Ill. Reg. 276, effective December 15, 1980, for a maximum of 150 days; adopted at 5 Ill. Reg. 8303, effective July 31, 1981; emergency amendment at 7 Ill. Reg. 7342, effective June 1, 1983, for a maximum of 150 days; codified at 8 Ill. Reg. 3342; amended at 8 Ill. Reg. 24720, effective December 12, 1984; amended at 10 Ill. Reg. 4237, effective February 21, 1986; amended at 18 Ill. Reg. 14143, effective August 26, 1994; emergency amendment at 19 Ill. Reg. 984, effective January 18, 1995, for a maximum of 150 days; transferred from Chapter V, 23 Ill. Adm. Code 1300 (Board of Trustees) pursuant to 225 ILCS 450, January 1, 1994, at 19 Ill. Reg. 6325; amended at 20 Ill. Reg. 6262, effective May 1, 1996; amended at 21 Ill. Reg. 13315, effective September 26, 1997; amended at 28 Ill. Reg. 4548, effective March 5, 2004; emergency amendment at 28 Ill. Reg. 16485, effective December 17, 2004, for a maximum of 150 days; emergency expired May 15, 2005; amended at 29 Ill. Reg. 19524, effective November 21, 2005; emergency amendment at 31 Ill. Reg. 11373, effective July 27, 2007, for a maximum of 150 days; emergency expired December 23, 2007; amended at 35 Ill. Reg. 16071, effective September 26, 2011; amended at 40 Ill. Reg. 9963, effective July 7, 2016; amended at 41 Ill. Reg. 14932, effective November 21, 2017; amended at 45 Ill. Reg. 2466, effective February 11, 2021; emergency amendment at 47 Ill. Reg. 1510, effective January 10, 2023, for a maximum of 150 days; amended at 47 Ill. Reg. 6441, effective April 27, 2023; emergency amendment at 47 Ill. Reg. 1510, effective January 10, 2023, for a maximum of 150 days; amended at 47 Ill. Reg. 6441, effective April 27, 2023; amended at 48 Ill. Reg. 2406, effective February 1, 2024.