To implement the certified audit project, the Department shall have authority to adopt rules including, but not limited to: (1) The availability of the certification program required for participation in the project; (2) The requirements and basis for establishing just cause for approval or rejection of participation by taxpayers; (3) Procedures for assessment, collection, and payment of liabilities or refund of overpayments and provisions for taxpayers to obtain informal and formal review of certified audit results; (4) The nature, frequency, and basis for the Department's review of certified audits conducted by qualified practitioners, including the requirements for documentation, work-paper retention and access, and reporting; and (5) Requirements for conducting certified audits and for review of agreed-upon procedures. required for participation in the project; cause for approval or rejection of participation by taxpayers; payment of liabilities or refund of overpayments and provisions for taxpayers to obtain informal and formal review of certified audit results; Department's review of certified audits conducted by qualified practitioners, including the requirements for documentation, work-paper retention and access, and reporting; and for review of agreed-upon procedures.
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