Ill. Admin. Code tit. 86, § 850.140 - Qualified Practitioner Registration and Training

a) The Department will establish a standard outline of subject areas that addresses both taxability and procedural matters that may be included in an examination to test the fitness of applicants to participate in the Certified Audit Pilot Program. All applicants must complete all courses that cover the required training to be eligible to take the examination that is required to be a qualified practitioner.

b) Applicants shall complete the required training by enrollment in the training course administered by the Department. The required training will consist of a self-study review and a separate instructional course covering the basics of sales tax laws and audit procedures.

c) Applicants must register with the Department using a form prescribed by the Department and pay a Qualified Practitioner Registration Fee prior to the training course for which the applicant has been approved. The Department shall charge a fee of $2,500 to each participant in its certification program. [50 ILCS 355/10-20 (c-5)]

Notes

Ill. Admin. Code tit. 86, § 850.140

Adopted at 47 Ill. Reg. 14822, effective 10/4/2023