September 22, 2022

SUMMARY:  The purpose of this regulatory bulletin is to provide information on sexual harassment prevention training requirements for employers and continuing education requirements for licensees, such as CPAs, as a requirement for license renewals. The following is a summary of those regulatory requirements and includes legislative developments that allow annual employer provided training consistent with the Illinois Human Rights Act to satisfy the one hour continuing education requirement for licensure.

ANNUAL EMPLOYER TRAINING
Public Act 101-0221 requires all Illinois employers to provide annual sexual harassment prevention training to employees by December 31 of each calendar year.
The Illinois Department of Human Rights (IDHR) has developed model training that employers can use to satisfy employee training requirements. IDHR has also developed FAQs to answer questions employers may have.  Note: This employer training requirement applies to your firm and potentially your business clients.  

Sole Practitioners & Employer Training--"Employer" is defined as any person employing one or more employees. As a sole practitioner and proprietor with no employees, the employer required training is not applicable.

LICENSED CPA CONTINUING EDUCATION REQUIREMENTS FOR LICENSE RENEWALS
As previously highlighted to ICPAS members, Public Act 100-762 requires one hour of continuing education of sexual harassment prevention training for licensees licensed by the Illinois Department of Financial and Professional Regulation that have a continuing education requirement.  [Note:  ICPAS has continuing education programs to satisfy employer and CE requirements for CPAs in this area.]

On January 28, 2022, the Illinois Department of Financial and Professional Regulation adopted amendments to the Administrative Procedures Act (68 IAC 1130; 45 Ill. Reg. 13807 effective 1/28/22) implementing two Public Acts, P.A. 102-308 and 101-0221. These changes impact CPAs’ sexual harassment prevention training continuing education requirements.

The newly adopted amendments now recognize sexual harassment prevention training provided by the licensee’s employer as in accordance with the Illinois Human Rights Act, or any authorized continuing education provider that is providing continuing education in accordance with the Illinois Human Rights Act.

The practicable impact of these amended changes may now allow CPAs to complete annual employer provided sexual harassment prevention training in accordance with the Illinois Human Rights Act to satisfy licensure continuing education requirements.

ICPAS ONLINE TRAINING FOR BOTH REQUIREMENTS
The Illinois CPA Society offers online continuing education training that satisfies the regulatory requirements for employers and for license renewal.  See ICPAS Training.


ICPAS TAKEWAYS
• Licensed CPAs no longer must complete two mutually exclusive sexual harassment prevention classes (1 hour CPE plus employee training) 
• A licensee may count completion of a course provided by their employer in accordance with the Illinois Human Rights Act towards meeting their total required continuing education hours.
• A person with multiple licenses is only required to take the course once for all licenses and is not required to repeat the course for each license.
• Registered CPAs do not have a continuing education requirement and therefore were not subject to the sexual harassment prevention requirement for CPE purposes for renewal (P.A. 100-762).  This does not, however, relieve registered CPAs of the employer requirement of training employees as required by P.A. 101-221.

~AUTHORITATIVE CITATIONS~
(2018)-Public Act 100-762-Requires one hour of continuing education of sexual harassment prevention training for licensees licensed by the Illinois Department of Financial and Professional Regulation that have a continuing education requirement.
(2019)-Public Act 101-0221 signed into law on August 9, 2019 requires all employers to provide annual sexual harassment prevention training to employees.
(2021)-Public Act 102-308 Expands the recognition of sexual harassment prevention training for licensed professionals to include that a course conducted by an employer under the Illinois Human Rights Act satisfies the continuing education requirement.
(2022)-68 IAC 1130 Administrative Procedures for General Professional Regulation Under the Administrative Code provide that persons holding a license issued by the Illinois Department of Financial and Professional Regulation who are subject to a continuing education requirement must complete a course on sexual harassment prevention training prior to the renewal of their license.  (46 IL Reg 2648).