Illinois CPA CPE Requirements 2026: 120 Hours Every Three Years
Illinois CPAs need 120 CPE hours every three years, including 4 in ethics and 1 in sexual harassment prevention. Next license expiry is September 30, 2027.
Illinois CPAs must complete 120 hours of CPE in each three-year renewal period, including at least four hours of professional ethics and one hour of sexual harassment prevention training. All Illinois CPA licenses expire on September 30 every three years, whatever the issue date. The last expiry was September 30, 2024, so the current period runs from October 1, 2024 to September 30, 2027. This guide follows the Illinois Department of Financial and Professional Regulation (IDFPR) CPE FAQ, renewal forms and the Part 1420 rules. For a comparison across states see our CPA CPE requirements guide.
Illinois CPE requirements at a glance
| Requirement | What the board says |
|---|---|
| Total hours | 120 hours in each three-year renewal period |
| Current period | October 1, 2024 to September 30, 2027 |
| License expiry | September 30 every three years; next is September 30, 2027 |
| Ethics | At least 4 hours of professional ethics, inside the 120 |
| Sexual harassment prevention | 1 hour each renewal cycle, counted inside the 120 |
| Annual minimum | None found |
| Self-study | Up to 80 hours combined, of which no more than 60 non-interactive |
| Teaching | Up to 60 hours, including up to 2 hours of preparation per hour presented |
| Publishing | Up to 30 hours |
| Carryover | None |
| Renewal fee | $120 per renewal on the 2024 form |
The three-year period
Illinois renews every CPA license on September 30 of the same years, so the cycle is shared by everyone. IDFPR gives the example that for the 2027 renewal all CPE must be completed between October 1, 2024 and September 30, 2027. You can renew in the two months before expiry, and renewals now run through the IDFPR CORE system, which launched in October 2024. You certify compliance when you renew and do not upload certificates, but you must be able to produce them.
Ethics and sexual harassment prevention
At least four of the 120 hours must be courses covering professional ethics. We found nothing that requires them to be Illinois-specific. Separately, every individual license holder must complete a one-hour sexual harassment prevention course in each renewal cycle, starting with the first renewal after the initial license, from the employer, the Illinois Department of Human Rights or an authorized CE provider. That hour counts toward the 120. IDFPR cites the Civil Administrative Code of Illinois for it rather than the Public Accounting Act. Our overview of ethics CPE for CPAs explains how ethics credit works in other states.
No annual minimum
IDFPR documents do not set a number of hours per year, so in theory all 120 hours can be completed at any time in the three years. Spreading the hours is still wise, because the full count is checked at renewal and hours cannot be carried forward.
Limits by type of CPE
Live group CPE, including live webcasts, has no limit. Interactive and non-interactive self-study together are capped at 80 hours, and non-interactive self-study alone at 60. Instruction earns up to 60 hours including preparation of up to two hours per hour presented, with no credit for repeat presentations. Publishing an article or book, or developing or reviewing CPE, earns up to 30 hours. The rule text we could read also caps non-verifiable CPE at 60 hours, with 10-hour limits on technical committee work, professional reading and expert consultation, and personal development at 24 hours. Those caps are missing from the IDFPR FAQ.
How credit is counted
One 50-minute period equals one credit, and half credits are allowed after the first credit in an activity. College courses count 15 hours per semester hour and 10 per quarter hour. Non-interactive self-study earns half the sponsor average completion time and needs an exam. We found no nano-learning category in the FAQ or the rule. Hours above 120 cannot be used in a later cycle. Our overview of how CPE credits are counted compares counting rules across states.
New licensees, restoration and registered CPAs
CPAs are exempt from the 120 hours at the first renewal after initial Illinois licensure, but the sexual harassment hour still applies. A registered CPA is exempt from CPE. An applicant whose CPA certificate was issued more than four years before applying must show at least 90 verifiable hours including four of ethics earned in the three years before applying. Restoring an expired or inactive license requires the required CPE for the three years before applying, plus employment or licensure verification after five years, and a license holder within two years of an honorable military discharge pays only the current renewal fee.
Sponsors
IDFPR accepts CPE from the AICPA, the Illinois CPA Society and Foundation, universities and colleges approved to award accounting degrees, NASBA, members of the NASBA National Registry or Quality Assurance Service, and sponsors licensed by IDFPR. Our explainer on what NASBA does describes the registry, and our list of online CPE providers can help you choose.
Fees, records and hardship
The renewal fee on the 2024 form was $120 per license, which the rule describes as $40 a year, and we did not find the 2027 amount. The rule text we read asks you to keep records for six years, and the IDFPR may audit. A waiver request must be filed before the renewal date and covers extreme hardship such as full-time armed forces service or a physician-documented incapacitating illness. A CPA licensed in another state who lives there can meet Illinois by meeting that state requirements.
Planning your hours
Put September 30, 2027 in your calendar and count back to October 1, 2024. Check you have 120 hours, four in ethics, the harassment prevention hour, and no more than 80 from self-study. If you are near the end, live webcasts do not count against the self-study cap. For a comparison across states see our CPA CPE requirements guide.
What we could not confirm
The Illinois General Assembly website blocked our access, so we could not read the Public Accounting Act or the Part 1420 rules from an official source. The rule detail comes from IDFPR documents and from an unofficial mirror of the rules whose latest amendment is dated 2020. We found no 2025 or 2026 amendment to Part 1420, but could not read the Illinois Register. IDFPR gives no start date for the sexual harassment hour, and the FAQ and rule mirror differ on the sponsor list and on caps. The 2027 renewal fee is not published yet.
Frequently asked questions
How many CPE hours do Illinois CPAs need?
120 hours per three-year renewal period, with at least four in professional ethics and one in sexual harassment prevention.
When do Illinois CPA licenses expire?
On September 30 every three years. The next expiry is September 30, 2027.
Is there an annual minimum in Illinois?
We found none. The 120 hours can be earned at any point in the three years.
Can I carry over extra hours in Illinois?
No. Hours above 120 cannot be used in a later renewal cycle.
Finding CPE that counts
Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.
Other states: Texas California New York Florida.
Source: Illinois Department of Financial and Professional Regulation CPA CPE FAQ (revised March 2026), CE mandates page and renewal forms (idfpr.illinois.gov), and 68 Ill. Adm. Code Part 1420, checked October 2026.
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