For Illinois licensure, there is no minimum number of CPE hours required each year. You could divide it evenly among the 3 year period, or you could take it all in one year. 

The Illinois Public Accounting Act is silent with respect to what qualifies for “professional ethics.” The only reference to the requirement is in Section 16(c) of the Act which says:

(c) Every application for renewal of a license by a licensed certified public accountant who has been licensed under this Act for 3 years or more shall be accompanied or supported by any evidence the Department shall prescribe, in satisfaction of completing, each 3 years, not less than 120 hours of continuing professional education programs in subjects given by continuing education sponsors registered by the Department upon recommendation of the Committee. Of the 120 hours, not less than 4 hours shall be courses covering the subject of professional ethics.

Most CPAs interpret “courses covering the subject of professional ethics” to include only those courses related to the Code of Professional Conduct and not to include courses such as harassment, diversity in the workplace, etc. If you desire further clarification, please contact the Illinois Department of Financial and Professional Regulation (IDFPR) at 217.785.0800.

Courses must be taken from sponsors 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.

A sponsor that has been approved by another state’s regulatory agency for CPE credit in that state may or may not be acceptable in Illinois. You 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 ICPAS. 

The IDFPR provides a search of organizations that are registered as approved sponsors in Illinois using the License Lookup Tool Lookup Tool. NASBA also provides access to their National Registry of CPE Sponsors.

No. Excess hours earned during one license renewal period may not be carried forward and used in the next license renewal period. 

You are responsible for keeping track of your own CPE. You should keep your certificates of attendance from each class on file for a period of 6 years and only send them in to the Illinois Department of Financial and Professional Regulation if you are selected to be audited.

(1) Live CPE is in a class room with a presenter or via live webinar where you have contact to ask questions of the presenter via Skype, typed questions and is monitored via some kind of coding system.

LIMIT: This type of CPE is not limited. The full 120 CPE credits can be obtained in this format. The credit is issued at 50 minutes per CPE credit.

(2) Conventional self-study is a hardcopy workbook or online book, VHS tape or cassette tape where you send in the answer sheet or submit to the vendor online and receive a passing grade above 70 via the computer or mail.

LIMIT: This self study is limited to 60 CPE credits in the renewal cycle and is given at a rate of 100 minutes per CPE credit.

(3) Interactive self-study is CDRom, recorded webinars, or OnDemand where the program ask questions throughout that require a response before continuing and has a test at the end. 

LIMIT: This self study is limited to 80 CPE credits in the renewal cycle. The credit is issued at 50 minutes per CPE credits. It is up to the individual to document their own evidence of completion for all non-verifiable learning activities.

Noninteractive self-study is limited to 60 CPE credits in the renewal cycle. Interactive self-study is limited 80 CPE credits in the renewal cycle.

Interactive self-study is CDRom, recorded webinars, or OnDemand where the program asks questions throughout that require a response before continuing and has a test at the end.

Conventional self-study is a hardcopy workbook or online book, VHS tape or cassette tape where you send in the answer sheet or submit to the vendor online and receive a passing grade above 70 via the computer or mail.

Attendance at a webinar at the time it is originally presented is considered live group study and not subject to the state of Illinois’ 60 and 80-hour limits for self-study CPE. Viewing a webinar that was presented at an earlier date or time, and therefore not presented live, is subject to the state of Illinois’ 60 and 80-hour limits for self-study CPE.

Several new, non-verifiable activities will now qualify for CPE credit for Illinois licensure purposes. Non-verifiable activities are independent or informal learning activities that are not confirmed by a recognized educational or professional sponsor.

A maximum of 60 hours of total non-verifiable CPE can be earned each renewal period.

If your CPA certificate was issued less than 4 years prior to applying for licensure, you do not have any CPE requirements to fulfill. 

If your CPA certificate was issued more than 4 years prior to applying for licensure, you must complete a minimum of 90 hours of CPE, including 4 of ethics and 1 hour of sexual harassment prevention training from an IDFPR approved continuing education provider, within the 3 years immediately preceding the date of application.

You are exempt from CPE requirements for your first renewal. See Administrative Code Rules on Continuing Professional Education under a)1).

The Illinois Department of Financial and Professional Regulation (IDFPR) implemented an online renewal process.

CPAs are strongly encouraged to visit IDFPR’s online address change webpage to provide a current email address and ensure contact information is up-to-date and accurate.

CPE reciprocity exempts CPAs who hold multiple state licenses from having to meet the individual CPE requirements of each state so long as the licensee meets the CPE requirements of their home state. This exemption encourages uniformity while removing unnecessary burdens that do not play a role in protecting the public interest. 

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 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

• 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 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 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