All Illinois CPAs must complete continuing professional education to maintain an active license. Illinois operates on a triennial reporting period from Oct. 1 to Sept. 30. Licenses renew triennially on Sept. 30.
Triennial CPE requirements
Illinois requires 120 hours of CPE during each three-year renewal period. The 120 hours must include:
- 4 hours of ethics
- 1 hour of sexual harassment prevention training
Ethics requirements
Four hours of ethics CPE are required during each triennial renewal period. Ethics hours count toward the total 120-hour requirement.
Sexual harassment prevention training
One hour of sexual harassment prevention training is required during each triennial renewal period. This hour counts toward the total 120-hour requirement.
Verifiable vs. non-verifiable CPE
Illinois accepts two types of CPE:
Verifiable CPE programs
Verifiable programs are offered by CPE providers registered with the Illinois Department of Financial and Professional Regulation (IDFPR) or NASBA. Licensees must maintain proof of attendance through certificates of attendance issued by CPE providers.
Non-verifiable CPE programs
Non-verifiable activities are independent or informal learning activities not confirmed by a recognized educational or professional sponsor. Credit for non-verifiable CPE is limited to 60 hours per renewal period. Licensees are responsible for tracking and documenting their own evidence of completion for all non-verifiable learning activities.
Recognized CPE sponsors
The following are recognized CPE sponsors:
- American Institute of Certified Public Accountants (AICPA)
- Illinois CPA Society/Foundation (ICPAS/F)
- Universities or colleges approved by governing boards to award accounting degrees
- National Association of State Boards of Accountancy (NASBA)
- Members of NASBA's National Registry of CPE Sponsors
- Members of NASBA's Quality Assurance Service Program
- All licensed CPE sponsors (verify at www.idfpr.illinois.gov)
Credit limitations
Instruction
Instruction credits are limited to 60 hours for each renewal period. Credit equals presentation time plus preparation time up to 2 hours for each hour of presentation.
Self-study
Self-study credits are limited to 80 hours per renewal period. Only 60 hours can be from non-interactive self-study.
Personal development
Personal development credits are limited to 24 hours per renewal period.
Published materials
Authorship credits are limited to 30 hours per renewal period.
Non-verifiable CPE
Credit for non-verifiable CPE is limited to 60 hours and includes independent learning activities not sponsored by recognized educational organizations.
No carryover allowed
CPE hours earned in excess of the 120-hour requirement during any three-year renewal period are not eligible for use as credit in a subsequent renewal cycle.
First-time renewal exemption
Renewal applicants are not required to comply with CPE requirements for the first renewal of a license.
CPE reciprocity
Licensees with an address of record outside Illinois are considered compliant with Illinois CPE requirements if they have complied with the CPE requirements of the state in their address of record.
Out-of-state CPE
Courses sponsored or approved by other states or other state CPA societies are considered approved. Out-of-state CPE not approved by another state or state CPA society requires the licensee to complete an application seeking approval and pay a fee.
Renewing your Illinois CPA license
The triennial reporting period runs from Oct. 1 to Sept. 30. Licenses renew triennially on Sept. 30. CPE is 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 CPE course.