Illinois CPA CPE Requirements

How to reach the regulator directly.

Division of Professional Regulation
Public Accounting
100 West Randolph, 9th Floor
Chicago, IL 60601
320 West Washington, 3rd Floor
Springfield, IL 62786

Tel: (888) 473-4858

The regulator's own published rules and related resources.

Division of Professional Regulation: Public Accounting

The total continuing education hours required.

120 hours.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

Ethics Requirement:

A minimum of four (4) hours must be devoted to courses covering the subject of professional ethics.

• NOTE: Effective May 3, 2006: CeriFi has confirmed that The Illinois Department of Professional Regulation has decided that since the ethics requirement became law during the October 1, 2003 - September 30, 2006 triennial, it would be unnecessarily burdensome to require licensed CPAs complete a 4 hour ethics course prior to their reporting date of September 30, 2006. Therefore, the requirement has been pushed back to the next triennial (October 1, 2006 - September 30, 2009). The first time ethics credits will be due is when licensees report on September 30, 2009. Any accountants who earned the 4 credit hours of ethics in the October 1, 2003 - September 30, 2006 triennial may carry forward their ethics credits to the October 1, 2006 - September 30, 2009 triennial to meet the first ethics requirement.

Sexual Harassment Prevention Training Requirement:

Effective May 10, 2019: All persons who hold a professional license issued by the Division and are subject to a continuing education requirement shall complete a one-hour course in sexual harassment training. A licensee may count this one hour for completion of this course towards meeting the minimum credit hours required for continuing education. This requirement shall become effective for all applicable license renewals occurring on or after January 1, 2020.

• Refer to "General Characteristics of Accredited Education" below for more details.

Personal Development Limitation:

Effective October 5, 2012: In no case shall credit from personal development courses or programs be given for more than 24 hours during any renewal period.

Non-Verifiable Activities Limitations:

Effective October 5, 2012: Not more than 10 hours shall be claimed for each of the non-verifiable activity items 2, 3, and 4 (listed below in "General Characteristics of Accredited Education") during any renewal period.

Effective October 5, 2012: In addition to the limitation for non-verifiable activities noted above, not more than 60 hours during any renewal period may consist of a combination of all non-verifiable activities.

How the reporting cycle is structured.

Triennial.

When a reporting cycle begins.

October 1, every three years.

How completed credits are reported to the regulator.

Renewal application.

Effective March 11, 2016: Licensees shall maintain CPE records for not less than 6 years.

Effective October 5, 2012: Acceptable evidence of completion of verifiable activities shall include the following:

1. For live group programs or live internet-based programs, other than in-firm courses or programs, a certificate or other verification supplied by the program sponsor.
2. For self-study programs, a certificate supplied by the program sponsor after satisfactory completion of an examination.
3. For instruction credit, a certificate or other verification supplied by the program sponsor.
4. For a university or college course that is successfully completed for credit, a record or transcript of the grade the participant received.
5. For a university or college non-credit course, a certificate of attendance issued by a representative of the university or college.
6. For published articles, books or development/review of CPE programs:
   1. a copy of the publication (or in the case of a CPE program, course development documentation) that names the writer or author or contributor;
   2. a statement from the writer supporting the number of CPE hours claimed; and
   3. the name and contact information of the independent reviewers or publisher.

Effective October 5, 2012: Acceptable evidence for completion of non-verifiable activities shall include the following:

1. For non-verifiable programs or courses coordinated and presented by a person, firm, association, corporation or group, other than a recognized educational or professional sponsor, acceptable evidence may include a certificate of other verification supplied by the program sponsor. If a certificate or other verification is not available, acceptable evidence shall include copies of the course agenda, program materials, or other documents attributable to the learning activity.
2. For non-verifiable activities listed in bullets 2, 3, and 4 (refer to "General Characteristics of Accredited Education," "Non-Verifiable Activities" below), acceptable evidence shall include the following:
   1. The nature of the activity (e.g., research topic or specific new competency acquired) and the source.
   2. The dates on which the learning activity was undertaken.
   3. The number of hours attributed to the learning activity.
   4. Details of the relevance of the learning activity to the participant's current or future professional development.
   5. Copies of consultation memorandums, minutes or other documents attributed to the learning activity.

The renewal or reporting deadline.

September 30, every three years.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

Effective March 11, 2016: The Division may periodically audit CPE course information submitted by licensees. It is the responsibility of each renewal applicant to retain or otherwise produce evidence of CPE compliance.

A renewal applicant who fails to include evidence of completion of the requisite number of CPE course hours shall be referred to the Committee for recommendation for further action by the Department.

Reduced or prorated requirements for a first renewal.

A licensed certified public accountant is exempt from CPE requirements for the first renewal following the original issuance of the license.

Rules for professionals licensed elsewhere.

Effective March 11, 2016 / Updated January 3, 2020: Licensees with an address of record outside of Illinois who are actively licensed as a CPA by the state in their address of record shall be considered compliant with the CPE requirements of this Section if the licensee has complied with the CPE renewal requirements of the state in their address of record.

Effective October 12, 2012: CPE credit will be allowed for programs or courses taken toward the satisfaction of CPE requirements in other states.

Who may be excused from all or part of this requirement.

Waiver of CPE Requirements (Updated March 11, 2016):

1. Any renewal applicant seeking renewal of a license without having fully complied with these CPE requirements shall submit to the Division a renewal application, the required fee set forth in Section 1420.40, a statement setting forth the facts concerning noncompliance and a request for waiver of the CPE requirements on the basis of these facts. A request for waiver shall be made prior to the renewal date. If the Division finds from such affidavit or any other evidence submitted that extreme hardship has been shown for granting a waiver, the Division shall waive enforcement of CPE requirements for the renewal period for which the applicant has applied.
2. Extreme hardship shall be determined on an individual basis and is defined as an inability to devote sufficient hours to fulfilling the CPE requirements during the applicable prerenewal period because of:
   1. Full-time service in the armed forces of the United States of America during a substantial part of the prerenewal period;
   2. An incapacitating illness documented by a statement from a currently licensed physician; or
   3. Any other similar extenuating circumstances.
3. Any renewal applicant who, prior to the expiration date of the license, submits a request for a waiver, in whole or in part, as set forth in this Section and Section 1420.72, shall be deemed to be in good standing until the final decision on the application is made by the Division.

Registered Certified Public Accountant:

A registered certified public accountant is exempt from CPE requirements.

The Division will no longer accept applications for licensure as a RCPA on or after July 1, 2012. Individuals who apply for and receive the RCPA license will be allowed to renew or restore their license indefinitely.

Whether unused credits can apply to the next period.

No carry over of continuing education hours is allowed from one prerenewal period to another.

→ CE Tracking calculates carryover for you

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

Effective January 3, 2020: The IL Board updated minor language for several rules noted above. Also, adopted into the regulations the current 20 NASBA fields of study (December 2019 NASBA Fields of Study Document). Refer to paragraphs preceded with "Updated January 3, 2020" above.)

Breakdown of Specific Requirements / General Characteristics of Accredited Education / Standards of Approval of CE Activities:

Sexual Harassment Prevention Training Requirement: Effective May 10, 2019: All persons who hold a professional license issued by the Division and are subject to a continuing education requirement shall complete a one-hour course in sexual harassment training. A licensee may count this one hour for completion of this course towards meeting the minimum credit hours required for continuing education. This requirement shall become effective for all applicable license renewals occurring on or after January 1, 2020.

Effective March 11, 2016: The IL Board has reorganized the CPE rules and slightly modified the language of some CPE requirements. No changes were made that will affect CPE requirements for licensees. The IL Board has introduced two CPE sections:

• Section 1420.70 Continuing Professional Education [directed toward licensees]
• Section 1420.72 Continuing Professional Education Sponsors [directed toward CPE sponsors]

Breakdown of Specific Requirements:

Effective October 5, 2012: Personal Development Limitation: In no case shall credit from personal development courses or programs be given for more than 24 hours during any renewal period.

Effective October 5, 2012: Non-Verifiable Activities Limitations: Not more than 10 hours shall be claimed for each of the non-verifiable activity items 2, 3, and 4 (listed above in "General Characteristics of Accredited Education", "Non-Verifiable Activities") during any renewal period.

Effective October 5, 2012: In addition to the limitation for non-verifiable activities noted above, not more than 60 hours during any renewal period may consist of a combination of all non-verifiable activities.

Reporting Method:

Effective October 5, 2012: Acceptable evidence of completion of verifiable activities shall include the following:

1. For live group programs or live internet-based programs, other than in-firm courses or programs, a certificate or other verification supplied by the program sponsor.
2. For self-study programs, a certificate supplied by the program sponsor after satisfactory completion of an examination.
3. For instruction credit, a certificate or other verification supplied by the program sponsor.
4. For a university or college course that is successfully completed for credit, a record or transcript of the grade the participant received.
5. For a university or college non-credit course, a certificate of attendance issued by a representative of the university or college.
6. For published articles, books or development/review of CPE programs:
   1. a copy of the publication (or in the case of a CPE program, course development documentation) that names the writer or author or contributor;
   2. a statement from the writer supporting the number of CPE hours claimed; and
   3. the name and contact information of the independent reviewers or publisher.

Effective October 5, 2012: Acceptable evidence for completion of non-verifiable activities shall include the following:

1. For programs or courses coordinated and presented by a person, firm, association, corporation or group, other than a recognized educational or professional sponsor, acceptable evidence may include a certificate of other verification supplied by the program sponsor. If a certificate or other verification is not available, acceptable evidence shall include copies of the course agenda, program materials, or other documents attributable to the learning activity.
2. For activities listed in bullets 2, 3, and 4 (refer to "General Characteristics of Accredited Education," "Non-Verifiable Activities" above), acceptable evidence shall include the following:
   1. The nature of the activity (e.g., research topic or specific new competency acquired) and the source.
   2. The dates on which the learning activity was undertaken.
   3. The number of hours attributed to the learning activity.
   4. Details of the relevance of the learning activity to the participant's current or future professional development.
   5. Copies of consultation memorandums, minutes or other documents attributed to the learning activity.

General Characteristics of Accredited Education / Standards of Approval of CE Activities:

Effective October 5, 2012: Verifiable and Non-Verifiable Activities: Activities are learning opportunities that may be verifiable or non-verifiable.

Effective October 5, 2012: Verifiable Activities: Verifiable activities are learning opportunities that can be objectively confirmed by a program sponsor, including, but not limited to, attending, developing, teaching or presenting formal programs or courses. These activities will qualify if they meet the following minimum requirements:

1. All courses and programs shall be developed and presented by persons with education and/or experience in the subject matter of the program to ensure compliance with the standards stated in this Section.
2. All programs must include some mechanism by which the participants evaluate the over-all quality of the program.
3. All courses and programs shall specify the course objectives, level of knowledge necessary for, and prerequisites to enrollment, if any, course content, any necessary advance preparation, teaching methods to be used, and the number of CPE hours that will be earned.
4. An interactive self-study course or program is a program that uses interactive learning methodologies that simulate the classroom learning process by employing computer software, other technology or administrative systems that provide significant, ongoing, interactive feedback to the learner regarding his or her learning process. Interactive self-study courses or programs shall qualify for full credit.
5. A non-interactive self-study course or program is a program that does not employ interactive features. Examples include videos, books and audiotapes for which the participant must complete and submit an examination for grading without knowledge of which questions are answered incorrectly or why. Credit hours for non-interactive self-study courses or programs shall be allowed on the basis of one-half of the average completion time determined by the sponsor.
6. The sponsors of all courses and programs shall provide each participant with a certificate or other proof of attendance that must include the name and address of the sponsor, the name and address of the participant, the title of the course, the number of hours actually attended in each topic, and the date the course or program was given. The sponsors shall also provide each participant with an outline of the course subject matter. If the sponsor is a public accounting firm licensed under the Act, and the course is given in-firm, the sponsor will not be required to provide certificates of attendance to the employees of the firm attending the course.

Effective October 5, 2012: Non-Verifiable Activities: Non-verifiable activities are independent or informal learning activities that may not be independently confirmed by a recognized educational or professional sponsor. The following non-verifiable activities shall qualify for CPE credit:

1. Attendance at programs or courses coordinated and presented by a person, firm, association, corporation or group, other than a recognized educational or professional sponsor.
2. Participation and work on technical committees of an international, national or state professional association or member organization.
3. Professional reading of published materials that does not provide a certificate of completion or an assessment process.
4. Consultation with outside experts or research in a subject area new to the licensee (e.g., how to report discontinued operations) or when regulations or standards have changed (e.g., accounting for leases). Credit may not be claimed for repeat consultations or research in the same subject area when regulations or standards have not changed significantly.

Acceptable Subject Areas:

Effective October 5, 2012: Courses, programs or activities shall include as their subject matter one or more of the following fields of study:

1. Accounting
2. Accounting (Governmental)
3. Administrative Practice
4. Auditing
5. Auditing (Governmental)
6. Behavorial Ethics
7. Business Law
8. Business Management & Organization (including practice development)
9. Communications
10. Computer Science
11. Economics
12. Finance
13. Management Advisory Services
14. Marketing
15. Mathematics
16. Personal Development (e.g., principle-centered leadership, career planning, time management)
17. Personnel/HR
18. Production
19. Regulatory Ethics
20. Social Environment of Business
21. Specialized Knowledge and Applications
22. Statistics
23. Taxes

Credit Hours:

Effective October 5, 2012: Each approved CPE course, program, or activity shall be measured by program length, with one 50 minute period equal to one CPE credit. One-half CPE credits (equal to 25 minutes) are permitted after the first credit has been earned in a given learning activity.

Credit for Writing:

Effective October 5, 2012: CPE course credit will be allowed for actual authorship of published articles, books and development/review of CPE programs, provided the subject matter of the article, book or development/review of CPE program complies with this Section. CPE course credit shall be allowed for actual time spent in writing or researching, but in no case shall credit for authorship of published articles, books or development/review of CPE programs be given for more than 30 hours during any renewal period.

Other Special Rules:

Effective October 5, 2012: CPE course credit will be allowed for programs or courses taken toward the satisfaction of continuing education requirements in other states.

Effective May 3, 2006:

The Illinois Department of Professional Regulation has decided that since the ethics requirement became law during the current triennial, it would be unnecessarily burdensome to require licensed CPAs complete a 4 hour ethics course prior to September 30, 2006. Therefore, the requirement has been pushed back to the next triennial and the first time ethics credits will be due is September 30, 2009. Any accountants who earned the 4 credit hours of ethics for the current triennial may carry forward their ethics credits to the next triennial to meet the first ethics requirement.

Effective May 3, 2006:

The Illinois Public Accounting Act was amended requiring all individuals who hold themselves out to the public in any manner in Illinois as a "Certified Public Accountant" or use the abbreviation "C.P.A." or "CPA" or any words or letters to indicate that the person using the same is a certified public accountant must be a Registered Certified Public Accountant (RCPA) or a Licensed Certified Public Accountant (LCPA) with the Department of Financial and Professional Regulation, Division of Professional Regulation. Individuals who are NOT currently licensed or do not practice public accounting as defined in Section 450/8 of the Public Accounting Act but hold themselves out to the public in Illinois as a Certified Public Accountant (CPA) must become a licensed RCPA on or before October 1, 2006. The Division will no longer accept applications for licensure as a RCPA on or after July 1, 2010. Individuals who apply for and receive the RCPA license will be allowed to renew or restore their license indefinitely.

Effective July 1, 2004:

Of the 120 hours of continuing professional education, not less than 4 hours shall be courses covering the subject of professional ethics.