To implement the certified audit project, the Department shall have authority to adopt rules including, but not limited to:
        (1) The availability of the certification program
    
required for participation in the project;
        (2) The requirements and basis for establishing just
    
cause for approval or rejection of participation by taxpayers;
        (3) Procedures for assessment, collection, and
    
payment of liabilities or refund of overpayments and provisions for taxpayers to obtain informal and formal review of certified audit results;
        (4) The nature, frequency, and basis for the
    
Department’s review of certified audits conducted by qualified practitioners, including the requirements for documentation, work-paper retention and access, and reporting; and
        (5) Requirements for conducting certified audits and
    
for review of agreed-upon procedures.
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Terms Used In Illinois Compiled Statutes 20 ILCS 2510/2510-30

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