June 2018
The Department of Financial and Professional Regulation has received many inquiries regarding licensed CPA
continuing professional education (“CPE”). These FAQs do not reflect all of the details set forth in the Illinois Public
Accounting Act, 225 ILCS 450, and 68 Ill. Admin. Code 1420. Please consult these sources or the Department of
Financial and Professional Regulation at 1-800-560-6420 or visit the Department’s website at http://www.idfpr.com
for further information.
Q. How many CPE credit hours are required for renewal?
A. A licensed CPA must complete 120 CPE credit hours per every three year renewal period. Of the 120 hours, at
least 4 hours shall be courses covering the subject of professional ethics.
An Illinois licensed CPA who is also licensed in another state and whose primary residence is in that other state need
only meet the CPE requirements of that state to satisfactorily meet Illinois’ CPE requirement.
A registered CPA is exempt from CPE requirements.
Q. During what time period must CPE be completed?
A. All CPE must be completed in the three years preceding expiration of the license. For example, the upcoming
renewal, all CPE must have been completed between October 1, 2015 and September 30, 2018.
Q. This is my first time renewing my license as a CPA, do I need to complete 120 hours of CPE prior to the
renewal deadline?
A. No, a renewal applicant shall not be required to comply with CPE requirements for the first renewal of a license as
a CPA.
Q. I completed CPE in another state, will I be able to use it in Illinois?
A. Courses sponsored or approved by other states or other state CPA societies shall be considered approved, as set
forth in 68 Ill. Admin. Code 1420.70(a). Out of state CPE that is not approved by another state or another state’s CPA
society requires the licensee to complete an application seeking approval of the CPE and pay a fee. The link to the
application is available here: http://www.idfpr.com/renewals/apply/forms/F1868pa.pdf
Q. How is CPE measured?
A. CPE is measured by program length, with one 50 minute period equal to one CPE credit. One-half CPE credits
(equal to 25 minutes) are permitted after the first credit has been earned in a given CPE course. CPE that is part of the
curriculum of a university, college or other educational institution shall be awarded CPE course credit at the rate of 15
credit hours for each semester hour, or 10 credit hours for each quarter hour, of school credit awarded.
Q. How do I know if a CPE sponsor is approved or licensed?
A. The following are recognized CPE sponsors:
1. The American Institute of Certified Public Accountants (AICPA);
2. The Illinois CPA Society/Foundation (ICPAS/F);
3. A university or college approved by its governing body to award accounting degrees;
4. The National Association of State Boards of Accountancy (NASBA);
5. Members of NASBA's National Registry of CPE Sponsors
Certified Public Accountant Continuing Professional Education FAQs
Illinois Department of Financial and Professional Regulation - Division of Professional Regulation
320 West Washington Street, 3
rd
Floor Springfield, Illinois 62786
Professional Licensing - Phone: (800) 560-6420 Fax: (217) 782-3390