Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
Illinois Department of Financial and Professional Regulation (IDFPR) licenses CPAs in Illinois. Its rules and forms are the authority for everything on this page.
Illinois licensed CPAs complete 120 CPE hours in each three-year renewal period, including at least 4 hours of professional ethics and 1 hour of sexual harassment prevention training (68 Ill. Adm. Code 1420.70).
Sources: idfpr.illinois.gov/content/dam/soi/en/web/idfpr/faq/dpr/cpa-cpe-faqs-6-28-18.pdf, law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-68-SS-1420.70, idfpr.illinois.gov/content/dam/soi/en/web/idfpr/renewals/apply/forms/f2548.pdf
IDFPR issues and renews Illinois CPA licenses. Individual licenses expire on September 30 every three years; the next expiration is September 30, 2027.
Sources: law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-68-SS-1420.80, law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-68-SS-1420.40, law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-68-SS-1420.50, idfpr.illinois.gov/content/dam/soi/en/web/idfpr/renewals/apply/forms/f2548.pdf, idfpr.illinois.gov/content/dam/soi/en/web/idfpr/faq/dpr/cpa-cpe-faqs-6-28-18.pdf
Illinois is a two-tier state. The Illinois Board of Examiners (ILBOE) handles exam eligibility and certification; IDFPR then issues the license. Public Act 104-0228 (HB 2459) adds two licensure pathways starting January 1, 2027 and keeps the 150-hour pathway.
Sources: ilboe.org/2027-cpa-requirements, ilboe.org/education-requirements, ilboe.org/checklist-faq, ilboe.org/certification/certification-process, codes.findlaw.com/il/chapter-225-professionsoccupations-and-business-operations/il-st-sect-225-450-3, law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-68-SS-1420.10, icpas.org/communities/cpa-exam-candidates/cpa-license-pathways-in-illinois, ilga.gov/legislation/BillStatus.asp?DocNum=2459&GAID=18&DocTypeID=HB&SessionID=114&GA=104, accountingtoday.com/news/illinois-signs-new-cpa-pathways-bill, policyrisk.com/state-bill/IL-HB2459-2025-2026
Illinois licensed CPAs complete 120 CPE hours in each three-year renewal period, including at least 4 hours of professional ethics and 1 hour of sexual harassment prevention training (68 Ill. Adm. Code 1420.70). At least 4 of the 120 hours must be courses in professional ethics. IDFPR also requires 1 hour of sexual harassment prevention training each renewal period. No carryover. Hours above 120 in one period cannot be used in a later renewal cycle (1420.70). The first renewal after initial Illinois licensure as a CPA is exempt from the CPE requirement. Registered CPAs are exempt. Licensees whose address of record is outside Illinois comply by meeting their resident state's CPE requirements. IDFPR may grant a hardship waiver (for example full-time military service or documented incapacitating illness) if requested before the renewal date.
Licensees certify CPE compliance on the renewal application and keep completion records for at least 6 years; IDFPR may audit. For the 2027 renewal, CPE must be completed between October 1, 2024 and September 30, 2027. Self-study is capped at 80 hours per period (60 for non-interactive), instructing at 60, publishing or course development at 30, non-verifiable CPE at 60, and personal development at 24. One CPE credit equals 50 minutes.
IDFPR issues and renews Illinois CPA licenses. Individual licenses expire on September 30 every three years; the next expiration is September 30, 2027. Triennial. Every individual license expires on September 30 every 3 years (68 Ill. Adm. Code 1420.80). September 30 of the renewal year. Renewal opens 2 months before expiration. Not receiving a renewal notice does not excuse a failure to renew. Application for licensure as a CPA is $120. Renewal is $40 per year for a licensed CPA ($120 per three-year cycle) and $30 per year for a registered CPA. Restoration of a lapsed license is $50 plus all lapsed renewal fees, capped at $260 (1420.40).
License by endorsement requires certification of an unrevoked license from another jurisdiction with qualifications substantially equivalent to Illinois requirements, or passing the exam plus at least 4 years of accountancy experience within the 10 years before applying. IDFPR may rely on NASBA substantial-equivalency determinations. A letter of authorization allows limited practice for up to 6 months while the endorsement application is pending (1420.50).
To sit for the exam: 120 semester credit hours including a bachelor's or higher degree with an accounting concentration (225 ILCS 450/3). ILBOE evaluation requires 24 semester hours of accounting plus business coursework that includes business communication and business ethics. From January 1, 2027 the Board's revised rules (pending JCAR adoption) set three pathways: a bachelor's degree in accounting; a master's degree in any field with 24 semester hours of intermediate-level or higher accounting (financial, auditing, tax, managerial); or a bachelor's degree with 24 accounting and 24 non-accounting business hours, including 2 of business communication and 3 of business ethics. Certification currently requires 150 semester credit hours. From January 1, 2027 the 150-hour pathway remains, requiring at least 150 total hours including 30 of accounting, and candidates may sit after 120. The bachelor's-in-accounting and master's pathways do not require 150 hours.
Licensure requires one year of full-time experience (12 months, at least 1,500 hours a year) or 2,000 hours of part-time experience gained over more than one but fewer than four years, in accounting, attest, management advisory, financial advisory, tax or consulting work in government, industry, academia or public practice, verified by the supervisor or employer's authorized agent (68 Ill. Adm. Code 1420.10). From January 1, 2027 the bachelor's-degree pathway requires two years of experience; the master's and 150-hour pathways require one year.
Candidates certified after January 1, 2005 must pass the AICPA Professional Ethics exam with a score of at least 90%. It can be taken at any time during the exam process and does not expire.
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