(225 ILCS 450/28) (from Ch. 111, par. 5534)

(Section scheduled to be repealed on January 1, 2029)

Sec. 28. Criminal penalties. Each of the following acts perpetrated in the State of Illinois is a Class A misdemeanor:

(a) the practice of accountancy activities as defined in paragraph (1) of subsection (a) of Section 8.05 without an active CPA license in violation of the provisions of this Act;

(b) the obtaining or attempting to obtain licensure as a licensed CPA or registration as a registered CPA by fraud;

(c) the use of the title "Certified Public Accountant", "public accountant", or the abbreviation "C.P.A.", "RCPA", "LCPA", "PA" or use of any similar words or letters indicating the user is a certified public accountant, or the title "Registered Certified Public Accountant";

(c-5) (blank);

(d) the use of the title "Certified Public Accountant", "public accountant", or the abbreviation "C.P.A.", "RCPA", "LCPA", "PA" or any similar words or letters indicating that the members are certified public accountants, by any partnership, limited liability company, corporation, or other entity in violation of this Act;

(e) the unauthorized practice in the performance of accountancy activities as defined in Section 8.05 and in violation of this Act;

(f) (blank);

(g) making false statements to the Department regarding compliance with continuing professional education or peer review requirements;

(h) (Blank).

(Source: P.A. 98-254, eff. 8-9-13; 98-756, eff. 7-16-14.)