Overview
For Illinois licensure, there are two types of activities that qualify for CPE credit: verifiable CPE programs and non-verifiable CPE programs and activities. Both are explained in detail below.
CPE Requirements Overview
Restrictions
There are restrictions on how many hours may be earned through self-study courses, authorship of books and articles, and teaching. For more information download the ICPAS CPE Requirements Overview referenced above or see Rules for the Administration of the Illinois Public Accounting Act, Section 1420.70.
Verifiable CPE
Verifiable CPE programs are given by approved sponsors who are registered with the National Association of State Boards of Accountancy (NASBA) or the Illinois Department of Financial and Professional Regulation (IDFPR).
The Illinois CPA Society (ICPAS) is an approved sponsor.
Proof of Attendance
Proof of attendance must also be submitted, if requested by the IDFPR, in the form of Certificates of Attendance, which are issued by the sponsor organization for each CPE program held.
CPE Sponsors
As noted below, you can use the tools provided by IDFPR and NASBA to verify if an organization is an approved sponsor, but it's always best to check directly with the organization prior to taking any program.
Verify an Approved Sponsor
The IDFPR provides a search of organizations that are registered as approved sponsors in Illinois using the License Lookup Tool. NASBA also provides access to their National Registry of CPE Sponsors.
Register as a CPE Sponsor
Out of State Sponsors
A sponsor that has been approved by another state’s regulatory agency for CPE credit in that state will be acceptable in Illinois. An individual should obtain proof of the sponsor’s registration with IDFPR or NASBA (i.e., their sponsorship number) prior to taking any courses from a CPE sponsor other than ICPAF.
Non-verifiable CPE
The Illinois CPA Society has worked closely with the Illinois Department of Financial and Professional Regulation to expand the type of learning activities that qualify for the required 120 hours of CPE every licensing renewal period.*
*PLEASE NOTE: While the expanded CPE recognition qualifies for Illinois state licensure, it does not qualify for the 24 or 80-hour CPE requirements of Government Auditing Standards (i.e., Yellow Book) or for licensing in states other than Illinois.
What are non-verifiable activities?
Non-verifiable activities are independent or informal learning activities that are not confirmed by a recognized educational or professional sponsor. These qualifying activities will allow you to obtain the credit you deserve for completing education that is relevant to your specific job.
Maximum Hours
Non-verifiable activities can account for up to 60 hours of the 120 hour requirement earned each renewal period.
Documentation
It is up to the individual to track and document their own evidence of completion for all non-verifiable learning activities.
Types of Non-verifiable CPE FAQ
Programs From an Entity That is Not an Approved Sponsor
Programs or courses presented by an entity other than a recognized educational or professional sponsor. HOURS: Up to 60 hours allowed.
Acceptable evidence of completion:
- certificate or other verification supplied by the program sponsor, or
- course agenda
- program materials
- other documents attributable to the learning activity
Participation on a Technical Committee
Participation and work on technical committees of an international, national or state professional association or member organization. HOURS: Up to 10 hours allowed.
Acceptable evidence of completion:
- Nature of the activity and the source
- Date(s) that learning activity was undertaken
- Number of hours of learning activity
- Details of the relevance of the learning activity to current or future professional development
- Copies of consultation memorandums, meeting minutes or other documents
ICPAS Committees that would qualify
- Accounting Principles
- Audit and Assurance Services
- Employee Benefits
- Ethics
- Governmental Executive
- Governmental Report Review
- Not-for-Profit Organizations
- Peer Review
- Taxation Business
- Taxation Estate, Gift & Trust
- Taxation Flow-Through Entities
- Taxation Individual
- Taxation International
- Taxation Practice & Procedure
- Taxation State & Local
Professional Reading
Professional reading of published material that does not provide a certificate of completion or an assessment process. HOURS: Up to 10 hours allowed.
Acceptable evidence of completion:
* Nature of the activity and the source
* Date(s) that learning activity was undertaken
* Number of hours of learning activity
* Details of the relevance of the learning activity to current or future professional development
* Copies of consultation memorandums, meeting minutes or other documents
ICPAS publications that would qualify include INSIGHT magazine.
Research or Consultation
Research or consultation with outside experts on a subject area that is new to the licensee (example: how to report discontinued operations) or where regulations or standards have changed (example: accounting for leases). Credit may not be claimed for repeat consultations or research in the same subject area where regulations or standards have not changed significantly. HOURS: Up to 10 hours allowed.
Acceptable evidence of completion:
* Nature of the activity and the source
* Date(s) that learning activity was undertaken
* Number of hours of learning activity
* Details of the relevance of the learning activity to current or future professional development
* Copies of consultation memorandums, meeting minutes or other documents
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Questions, comments, feedback
Jill Loeser
Manager, Government Relations | 312.517.7671