Illinois Statutes Chapter 225. Professions,Occupations and Business Operations § 450/30.5. Improper influence on the conduct of audits

(a) It shall be unlawful for any officer or director of a company that is not required to file periodic information, documents, and reports pursuant to the federal Securities Exchange Act of 1934, or any other person acting under the direction thereof, to take any action to fraudulently influence, coerce, manipulate, or mislead any licensed CPA engaged in the performance of an audit of the financial statements of that company for the purpose of rendering the financial statements being audited materially misleading.

(b) A person who violates this Section is guilty of a Class 4 felony.