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
June 2018
6. Members of NASBA’s Quality Assurance Service Program; and
7. All licensed CPE Sponsors. You can verify that a CPE Sponsor is licensed at www.idfpr.com’s License
Lookup.
Q. Do I need to provide copies of CPE certificates of attendance for renewal?
A. Each licensee is responsible for maintaining records of completion of CPE and shall be prepared to produce the
records if requested by the Department.
Q. What types of CPE are accepted and are there any limitations on the amount of hours you can earn?
A. The following CPE types are accepted so long as they meet all requirements set forth in the Illinois Public
Accounting Act and administrative rules:
Verifiable CPE
Verifiable CPE Type Limit Per Renewal Period
Live Group CPE No limit
Instructing/Leading a CPE Course
60 hours
(limited to actual presentation time and actual preparation time of up
to 2 hours for each hour of presentation)
Interactive Self-Study CPE
80 hours for interactive and non-interactive
self study
Non-Interactive Self-Study CPE
60 hours for non-interactive self study
80 hours for interactive and non-interactive self study
University or College Course
No Limit
(15 CPE credit hours for each semester hour or 10 CPE credit hours
for each quarter hour of school credit awarded)
Publishing an Article or Book or
Developing/Reviewing a CPE Course
30 hours
Non-verifiable CPE
Credit
f
or non-veri
f
iable CPE ma
y
not exceed 60 hours durin
g
an
y
renewal period.
Non-verifiable CPE Type Limit Per Renewal Period
CPE, other than from a recognized educational or professional sponso
r
60 hou
r
limitation for all non-verifiable
Work on technical committees of an international, national or state
professional association or member organization
10 hours
Professional reading of published materials that does not provide a certificate
of completion or an assessment process
10 hours
Consultation with outside experts or research in a subject area new to the
licensee (e.g., how to report discontinued operations) or when regulations or
standards have changed (e.g., accounting for leases)
10 hours
*Please also note that credit for “personal development” CPE may not exceed 24 hours during any renewal period.
Please see Section
1240.70 of the CPA
Rules for greater
details on self-study
CPE.
