Illinois Administrative Code
Title 68 - PROFESSIONS AND OCCUPATIONS
Part 1420 - ILLINOIS PUBLIC ACCOUNTING ACT
Section 1420.50 - Endorsement
Universal Citation: 68 IL Admin Code ยง 1420.50
Current through Register Vol. 48, No. 38, September 20, 2024
a) Any person currently licensed in another jurisdiction who desires to obtain a license as a licensed CPA by endorsement shall submit:
1) A
completed and signed application on forms provided by the Division;
2) Certification from the jurisdiction of
original licensure of the issuance of an unrevoked license showing the
applicant possesses qualifications substantially equivalent to this State's
current licensing requirements and whether the records of the licensing
authority contain any record of disciplinary action taken or pending. If the
qualifications by which an individual was licensed were not substantially
equivalent, after passing the examination upon which the license to practice
was based, an applicant shall have not less than 4 years of experience in the
performance of accountancy activities within the 10 years immediately preceding
the date of application;
3)
Certification from the jurisdiction of current licensure stating:
A) The date of issuance of the applicant's
license;
B) Whether the records of
the licensing authority contain any record of disciplinary action taken or
pending; and
4) The
required fee set forth in Section
1420.40.
b) In determining the substantial equivalency of any state's requirements to Illinois' requirements, the Division may rely on the determinations of NASBA.
c) Letter of Authorization
1) In accordance with Section
14.2(d)
of the Act, a letter of authorization may be issued to the applicant upon
receipt of the following:
A) A completed and
signed application on forms provided by the Division;
B) The required fee set forth in Section
1420.40; and
C) Certification from
a jurisdiction of current licensure stating the date of issuance of the
applicant's license and whether the records of the licensing authority contain
any record of disciplinary action taken or pending.
2) The letter of authorization shall allow
the applicant to perform accountancy activities as set forth in Section 8.05 of
the Act for no longer than 6 months, or until denial of the application by the
Department if sooner. Any individual performing accountancy activities under
this subsection (c) shall be subject to discipline as if fully licensed under
the Act.
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