Date of Last Revision:    5/5/2025

License Renewal Date
9/30 triennially

CPE Reporting Period
10/1 to 9/30 triennially

General Requirement
120 hours

Ethics Requirement
4 hours

Other Subject Area Requirement
One (1) hour of Sexual Harassment Prevention Training

Credit Limitations

• Instruction: Instruction credits are limited to 60 hours.
• Non-Verifiable CPE: Credit for non-verifiable CPE is limited to 60 hours and includes the following:
  • Programs without an approved sponsor
  • Committee Meetings and Technical Meetings*
  • Reading of Published Materials*
  • Consultation with experts or research in an area new to the licensee*
• Personal Development: Personal development credits are limited to 24 hours.
• Published Materials: Authorship credits are limited to 30 hours.
• Self-Study: Self-study credits are limited to 80 hours. Only 60 hours can be from non-interactive self-study.

*This type of CPE is limited to 10 hours and comprises part of the hours allowed as "non-verifiable" CPE.

Credit Calculation

• Instruction: Credit is equal to presentation plus preparation. Preparation is limited to two times presentation. Preparation time for repeat instruction will only be granted if material is substantially changed.
• Partial Credit: Half credits are accepted after first hour.
• Self-Study: Each instance of non-interactive self-study credit is limited to 1/2 hour for every full hour earned.
• University/College: One semester hour equals 15 CPE hours, one quarter hour equals 10 CPE hours, and one credit per Audit hour.

Other State Policies

• Sponsors: All program sponsors must register with the Board or fall into one of the following categories for automatic approval:
  • The American Institute of Certified Public Accountants (AICPA);
  • The Illinois CPA Society/Foundation (ICPAS/F);
  • A university or college approved by its governing board in the State of Illinois, or equivalent public authority governing board if in another jurisdiction, to award accounting degrees; or
  • The National Association of State Boards of Accountancy (NASBA) and persons, firms, associations, corporations, or other groups that are members of NASBA's National Registry of CPE Sponsors or Quality Assurance Service (QAS) Program.
• Reciprocity: Effective January 2020, Licensees with an Address of Record outside of IL shall be considered compliant with IL CPE requirements (except for the 1-hour Sexual Harassment Prevention Training) if the licensee has complied with the CPE Requirements of the state in their Address of Record.
• No carryover allowed: Effective January 2020, CPE hours earned in excess of the 120 hour requirement during any three-year renewal period shall not be eligible for use as credit in a subsequent renewal cycle.

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