The practice of public accounting in Illinois is governed by the Illinois Public Accounting Act and the Illinois Administrative Code, which, as of 2016, incorporates the AICPA Code of Professional Conduct as its minimum standard for professional conduct (ILAC Section 1420.200)
Failure to maintain an active registration or license with IDFPR while using the CPA designation in an active manner may result in IDFPR issuing a "cease and desist" order, and the person may be found guilty of a Class B misdemeanor and fined. There is also a CPA(Inactive) category described below for those wishing to use the CPA designation in an inactive manner.
If you would like to request certification of your Illinois license, you will find an instruction sheet for the process on the website of the Illinois Department of Financial and Professional Regulation. If you would like to update your name or address with IDFPR, you can also find these processes via their website.
Anyone not having applied for a registration before June 30, 2012 or obtaining the CPA credential after June 30, 2012 is required to obtain a full CPA license, as the Registered CPA category is no longer available to new applicants.
Licenses are renewed on a three-year cycle set by the Illinois Department of Financial and Professional Regulation (IDFPR), the licensing body for CPAs in Illinois. The current renewal cycle ends Sept. 30, 2027.
An individual license and a license for all firms are required. An individual license is all that is required for a sole practitioner, unless the firm name suggests the firm consists of more than one person (such as "and associates" or "and company").
An individual passing the exam but without an active license or registration can indicate on their resume that they have passed the Uniform CPA Exam (under education or other info), but they cannot use the CPA designation in any form directly with their name.
Entities (partnership, LLP, LLC, or sole practitioner with a firm name that suggests more than one person) holding themselves out as CPA firms and / or those performing audits, reviews of historical financial statements, or examination of prospective financial information (i.e., “licensed services”) must possess a separate Public Accounting Firm license before issuing the accountant’s or auditor’s report on any such engagement. An individual license is all that is required for a sole practitioner, unless the firm name suggests the firm consists of more than one person (such as "and associates" or "and company").
Peer Review - Firms and sole practitioners performing the services listed above must enroll in an approved peer review program and satisfactorily complete a peer review for license and license renewal purposes. See Mandatory Peer Review Requirements - State of Illinois for additional peer review requirement details.
The Illinois Department of Financial and Professional Regulation stopped accepting new applications for the "Registered CPA" category on June 30, 2012. All active registrations as of that date will be grandfathered and renewable for life.
Registered CPAs have to renew every 3 years with IDFPR in order to stay in compliance. The current renewal cycle ends Sept. 30, 2027.
The purpose of the "CPA(inactive)" title is to allow CPAs who do not perform accountancy activities but wish to continue using the CPA title to continue to do so provided they use "CPA(inactive)." It may be used for CPAs to continue volunteer services with charities and nonprofit organizations. It will allow for service on a volunteer board providing 1) the term CPA(inactive) is used, 2) appropriate disclosures to the board and respective committees are made regarding the CPA(inactive) designation, and 3) the service is not as an Audit Committee Financial Expert as defined in Section 407 of the Sarbanes Oxley Act.
A licensed or registered CPA whose license is active and unencumbered must notify IDFPR in writing to request that their license or registration be placed on an inactive status, thus allowing the use of CPA(inactive). CPA(inactive)s are excused from payment of renewal fees. The license or registration can always be restored from the inactive status by completing the proper restoration applications with IDFPR along with payment of applicable fees and completion of CPE for licensed CPAs.
Illinois
The Illinois Department of Financial and Professional Regulation provides a searchable database of all licensed professionals in Illinois. (In the first field choose 'PUBLIC ACCOUNTANT' from the dropdown menu.)
Nationwide
