# 70 ILCS 750/35: Section 35

> Illinois · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IL_C70_A750_S35

## Section

- **Citation:** 70 ILCS 750/35
- **Heading:** Section 35
- **Jurisdiction:** Illinois
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Illinois Code / Chapter 70 / Act 750 / Section 35

## Text

(70 ILCS 750/35) Sec. 35. Financial audit of the District. A financial audit of the District shall be conducted annually by a certified public accountant (CPA) that is licensed at the time of the audit by the Illinois Department of Financial and Professional Regulation. The CPA shall meet all of the general standards concerning qualifications, independence, due professional care, and quality control as required by the Government Auditing Standards, 1994 Revision, Chapter 3, including the requirements for continuing professional education and external peer review. The financial audit is to be performed in accordance with generally accepted auditing standards issued by the American Institute of Certified Public Accountants (AICPA) for field work and reporting, generally accepted government auditing standards (GAGAS) and AICPA Statements on Auditing Standards (SAS) current at the time the audit is commenced. The audit shall be made publicly available and sent to the county board chairman of the county in which the district is situated and to the Illinois Secretary of State. (Source: P.A. 95-719, eff. 5-21-08; 95-723, eff. 6-23-08.)

## Nearby sections

- [70 ILCS 750/1 Section 1](https://www.frixlaw.com/law-library/statutes/STATE_IL_C70_A750_S1.md)
- [70 ILCS 750/5 Section 5](https://www.frixlaw.com/law-library/statutes/STATE_IL_C70_A750_S5.md)
- [70 ILCS 750/10 Section 10](https://www.frixlaw.com/law-library/statutes/STATE_IL_C70_A750_S10.md)
- [70 ILCS 750/20 Section 20](https://www.frixlaw.com/law-library/statutes/STATE_IL_C70_A750_S20.md)
- [70 ILCS 750/25 Section 25](https://www.frixlaw.com/law-library/statutes/STATE_IL_C70_A750_S25.md)
- [70 ILCS 750/30 Section 30](https://www.frixlaw.com/law-library/statutes/STATE_IL_C70_A750_S30.md)
- [70 ILCS 750/35 Section 35](https://www.frixlaw.com/law-library/statutes/STATE_IL_C70_A750_S35.md)
- [70 ILCS 750/40 Section 40](https://www.frixlaw.com/law-library/statutes/STATE_IL_C70_A750_S40.md)
- [70 ILCS 750/45 Section 45](https://www.frixlaw.com/law-library/statutes/STATE_IL_C70_A750_S45.md)
- [70 ILCS 750/50 Section 50](https://www.frixlaw.com/law-library/statutes/STATE_IL_C70_A750_S50.md)
- [70 ILCS 750/60 Section 60](https://www.frixlaw.com/law-library/statutes/STATE_IL_C70_A750_S60.md)
- [70 ILCS 750/70 Section 70](https://www.frixlaw.com/law-library/statutes/STATE_IL_C70_A750_S70.md)
- [70 ILCS 750/75 Section 75](https://www.frixlaw.com/law-library/statutes/STATE_IL_C70_A750_S75.md)
- [70 ILCS 750/80 Section 80](https://www.frixlaw.com/law-library/statutes/STATE_IL_C70_A750_S80.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IL_C70_A750_S35. Check the current official text before relying on it. Not legal advice.