Illinois Administrative Code
Title 86 - REVENUE
Part 850 - LOCAL GOVERNMENT REVENUE RECAPTURE ACT AND CERTIFIED AUDIT PILOT PROGRAM
Section 850.145 - Examination

a) Examinations will be given and graded by the Department.

b) Examinations will be conducted at locations that the Department designates. The Department will set dates, times, instructions, and requirements, including any fees, to take the examination.

c) Applicants must pass the examination with a score of 75% or higher.

d) The Department will not release copies of any examination to applicants. No applicant is permitted to make copies of the examination, and all applicants are prohibited from disclosing any information about the contents or administration of any examination that could affect the validity of any examination (e.g., disclosing questions appearing on the examination to other applicants). Applicants who disclose this information will be denied certification or if already certified will have their certification revoked.

e) After the applicant successfully completes the required training and passes the required examination, the Department shall certify the applicant as a qualified practitioner if the applicant has met all requirements for participation set forth herein. All certificates expire on December 31, 2025, to coincide with the end of the initial five-year year project. Should the project be extended, the Department will establish procedures for qualified practitioner re-certifications.

f) Upon certification, the qualified practitioner is required to follow all requirements of this Subpart and 86 Ill. Adm. Code 130, 140, 150 and 160 of the Department's administrative rules.