(225 ILCS 450/27) (from Ch. 111, par. 5533)

(Text of Section before amendment by P.A. 103-309)

(Section scheduled to be repealed on January 1, 2029)

Sec. 27. Confidentiality of licensee's and registrant's records. A licensed or registered CPA shall not be required by any court to divulge information or evidence which has been obtained by him in his confidential capacity as a licensed or registered CPA. This Section shall not apply to any investigation or hearing undertaken pursuant to this Act.

(Source: P.A. 98-254, eff. 8-9-13.)

(Text of Section after amendment by P.A. 103-309)

(Section scheduled to be repealed on January 1, 2029)

Sec. 27. Confidentiality of licensee's and registrant's records. A licensed or registered CPA shall not be required by any court to divulge information or evidence which has been obtained in the licensee or registrant's confidential capacity as a licensed or registered CPA. This Section shall not apply to any investigation or hearing undertaken pursuant to this Act.

(Source: P.A. 103-309, eff. 1-1-24.)