Any practitioner responsible for planning, directing, or conducting a certified audit or reporting on a participating taxpayer's tax compliance shall be a qualified practitioner. For purposes of this Section, a practitioner is responsible for: (1) Planning a certified audit when performing work that involves determining the objectives, scope, and methodology of the certified audit, when establishing criteria to evaluate matters subject to the review as part of the certified audit, when gathering information used in planning the certified audit, or when coordinating the certified audit with the Department. (2) Directing a certified audit when the work involves supervising the efforts or reviewing the work of others to determine whether it is properly accomplished and complete. (3) Conducting a certified audit when performing tests and procedures or field audit work necessary to accomplish the audit objectives in accordance with applicable standards. (4) Reporting on a participating taxpayer's tax compliance in a certified audit when determining report contents and substance or reviewing reports for technical content and substance prior to issuance. that involves determining the objectives, scope, and methodology of the certified audit, when establishing criteria to evaluate matters subject to the review as part of the certified audit, when gathering information used in planning the certified audit, or when coordinating the certified audit with the Department. involves supervising the efforts or reviewing the work of others to determine whether it is properly accomplished and complete. tests and procedures or field audit work necessary to accomplish the audit objectives in accordance with applicable standards. compliance in a certified audit when determining report contents and substance or reviewing reports for technical content and substance prior to issuance.
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