Bill Title: Amends the Governmental Account Audit Act, the Counties Code, and the Illinois Municipal Code. Removes definitions of "licensed public accountant" and "accountant". Adds a definition of "generally accepted auditing standards". Modifies the definition of "auditor" to include a substantially equivalent licensed CPA that operates out-of-state. Replaces references to licensed public accountants and accountants with references to auditors. Removes audit report requirements for fiscal years prior to 2019. Modifies audit report requirements for fiscal year 2019 and beyond. Changes various terminology throughout.

Spectrum: Bipartisan Bill

Status: (Passed) 2019-08-16 - Public Act . . . . . . . . . 101-0419 [SB1806 Detail]

Text: Latest bill text (Chaptered) [HTML]

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