If you perform accountancy activities as a sole practitioner and issue the aforementioned reports under your own individual CPA license (e.g. John Jones, CPA), you must be enrolled in the program and have satisfactorily completed a peer review in the three years immediately preceding your individual Illinois CPA license renewal.
If you perform accountancy activities and issue the aforementioned reports under a business name other than the licensee's own name, including but not limited to a business name that contains such words as “and Company”, “and Associates”, or similar words indicating that others take part in the conduct of the business, your firm must be separately licensed, be enrolled in the program, and have satisfactorily completed a peer review in the three years immediately preceding its license renewal.