Illinois Administrative Code
Title 38 - FINANCIAL INSTITUTIONS
Part 1010 - STUDENT LOAN SERVICING RIGHTS ACT
Section 1010.210 - Preparation of Independent Audit Report

Current through Register Vol. 47, No. 52, December 29, 2023

Each licensee shall annually cause its books and accounts to be audited by a certified public accountant not connected with the licensee. The audit shall be filed with the Division within 105 days after the end of the licensee's fiscal year. The audit shall be sufficiently comprehensive in scope to permit the expression of an opinion on the financial statements, which shall be prepared in accordance with generally accepted accounting principles and shall be conducted in accordance with generally accepted auditing standards.

Added at 44 Ill. Reg. 16445, effective 10/9/2020.

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