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Terms Used In Illinois Compiled Statutes > 25 ILCS 130 - Legislative Commission Reorganization Act of 1984

  • Caucus: From the Algonquian Indian language, a caucus meant "to meet together." An informal organization of members of the legislature that exists to discuss issues of mutual concern and possibly to perform legislative research and policy planning for its members. There are regional, political or ideological, ethnic, and economic-based caucuses.
  • Certification program: means an instructional curriculum, examination, and process for certification, recertification, and revocation of certification of certified public accountants that is administered by the Illinois CPA Society and that is officially approved by the Department to ensure that a certified public accountant possesses the necessary skills and abilities to successfully perform an attestation engagement for tax compliance review in a certified audit project. See Illinois Compiled Statutes 20 ILCS 2510/2510-5
  • Department: means the Illinois Department of Revenue. See Illinois Compiled Statutes 20 ILCS 2510/2510-5
  • Minority leader: See Floor Leaders
  • Participating taxpayer: means any person subject to the revenue laws administered by the Department who enters into an engagement with a qualified practitioner for tax compliance review and who is approved by the Department under the certified audit project. See Illinois Compiled Statutes 20 ILCS 2510/2510-5
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Qualified practitioner: means a certified public accountant who is licensed to practice in Illinois and who has completed the certification program. See Illinois Compiled Statutes 20 ILCS 2510/2510-5