Skip to main content
Find a Lawyer

Illinois Statutes Chapter 225. Professions,Occupations and Business Operations § 450/17.2. Inactive status

Current as of January 01, 2025 | Updated by Findlaw Staff

§ 17.2. Inactive status.

(a) Any licensed or registered CPA with an active, unencumbered license or registration who notifies the Department in writing on forms prescribed by the Department, may elect to place the license or registration on an inactive status and shall, subject to rules of the Department, be excused from payment of renewal fees and completion of continuing education hours until the Department is notified in writing of the licensee or registrant's desire to resume active status.

(b) Any licensed CPA requesting restoration from inactive status shall be required to pay the current renewal fee, shall be required to submit proof of the required continuing education, and shall be required to comply with any requirements established by rule.

(c) Any registered CPA requesting restoration from inactive status shall be required to pay the current renewal fee and shall be required to comply with any requirements established by rule.

(d) Any licensed CPA or registered CPA whose license is in an inactive status shall not perform accountancy activities outlined in Section 8.05 of this Act.

(e) Any licensed CPA or registered CPA whose license or registration is in an inactive status shall not in any manner hold oneself out to the public as a CPA, except in accordance with subsection (f) of this Section.

(f) Any licensed CPA whose license is in inactive status may use the title “CPA (inactive)” if:

(1) the licensee is not performing accountancy activities outlined in Section 8.05; or

(2) the licensee is performing governance functions on a non-profit volunteer board using the licensee's accountancy skills and competencies and complies with the following requirements:

(A) the licensee discloses to the non-profit volunteer board and respective committees that the license is on inactive status; and

(B) the licensee is not serving as an audit committee financial expert as defined in Section 407 of the federal Sarbanes-Oxley Act of 2002.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Illinois Statutes Chapter 225. Professions,Occupations and Business Operations § 450/17.2. Inactive status - last updated January 01, 2025 | https://codes.findlaw.com/il/chapter-225-professionsoccupations-and-business-operations/il-st-sect-225-450-17-2/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard