Illinois § 17.1

§ 17.1.

Restoration. (a) Any registered CPA who has permitted the registrant's registration to expire or who has had the registrant's registration on inactive status may have the registration restored by making application to the Department and filing proof acceptable to the Department as defined by rule of the registrant's fitness to have the registration restored, which may include sworn evidence certifying to active practice in another jurisdiction satisfactory to the Department and by paying the required restoration fee. (b) Any licensed CPA who has permitted the licensee's license to expire or who has had the licensee's license on inactive status may have the license restored by (1) making application to the Department and filing proof acceptable to the Department as defined by rule of the licensee's fitness to have the license restored, including sworn evidence certifying to active practice in another jurisdiction satisfactory to the Department, (2) paying the required restoration fee, (3) submitting proof of the required continuing education and (4) in the case of a sole practitioner, satisfactory completion of peer review outlined in subsection (e) of Section 16, unless exempt from peer review under subsection (i) of Section 16. (c) Any firm that has permitted its license to expire may have its license restored by (1) making application to the Department and filing proof acceptable to the Department as defined by rule of its fitness to have its license restored, including sworn evidence certifying to active practice in another jurisdiction satisfactory to the Department, (2) paying the required restoration fee, and (3) satisfactory completion of peer review outlined in subsection (e) of Section 16, unless exempt from peer review under subsection (i) of Section 16. (d) If the licensed CPA or registered CPA has not maintained an active practice in another jurisdiction satisfactory to the Department, the Department shall determine, by an evaluation program established by rule, the licensee or registrant's fitness to resume active status and may require the applicant to complete a period of supervised experience. Any licensed CPA or registered CPA whose license or registration expired while (1) in Federal Service on active duty with the Armed Forces of the United States, or the State Militia called into service or training, or (2) in training or education under the supervision of the United States preliminary to induction into the military service, may have the license or registration renewed reinstated or restored without paying any lapsed renewal and restoration fees if within 2 years after honorable termination of such service, training or education except under conditions other than honorable, the Department is furnished with satisfactory evidence to the effect that the licensee or registrant has been so engaged and that the service, training, or education has been terminated. (Source: P.A. 103-309, eff. 1-1-24.)